Bal Kishan Atal, Delhi V. ACIT, circle-35(1), New Delhi

ITA 5148/DEL/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5579 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 30-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI B BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA NOS.5148 & 7874/DEL/2018 ASSESSMENT YEARS : 2014-15 & 2015-16 BAL KISHAN ATAL, 1610, MADRASSA ROAD, KASHMERE GATE, DELHI-110006. PAN-AHNPA3020A VS AC IT, CIRCLE-35(1), NEW DELHI. APPELLANT RESPONDENT APPELLANT BY SH.V.RAJA KUMAR, ADV. RESPONDENT BY SH. R. K. GUPTA, SR. DR DATE OF HEARING 30.04.2021 DATE OF PRONOUNCEMENT 30.04.2021 ORDER PER G.S. PANNU, VP : THESE APPEALS BY THE ASSESSEE FOR THE ASSESSMENT YE ARS 2014-15 & 2015-16 IS DIRECTED AGAINST THE SEPARATE ORDERS OF LEARNE D CIT(A)-12, NEW DELHI DATED 21.05.2018 AND 27.08.2018 RESPECTIVELY. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS LETTER D ATED 19.04.2021, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDR AWAL OF THE APPEALS FILED BY HIM AND STATED THAT THE ASSESSEE HAS O PTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. 2 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE A SSESSEE FOR WITHDRAWAL OF THE APPEALS. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMIS SED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HE ARING IN THE PRESENCE OF BOTH THE PARTIES ON 30 TH APRIL, 2021. SD/- SD/- (KUL BHARAT) (G.S. PANN U) JUDICIAL MEMBER VICE PRESID ENT * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI