Vikas Agarwal, Ghaziabad V. DCIT-Circle-2, Ghaziabad

ITA 5358/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2686 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 18-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: G NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [THROUGH VIDEO CONFERENCING] ITA NO.5358/DEL./2017 ASSESSMENT YEAR: 2013-14 SHRI VIKAS AGARWAL, C/O- KAPIL KUMAR GARG, ADVOCATE, C/O- COMMERCIAL ADVISOR, 4, NAVYUG MARKET, GHAZIABAD VS. DCIT, CIRCLE-2, GHAZIABAD PAN :AFPOA1451K (APPELLANT) (RESPONDENT) ORDER PER O.P. KANT, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 31.05.2017 PASSED BY LEARNED COMMISSIONER OF INCOME TAX (APPEALS), GHAZIABAD, FOR ASSESSMENT YEAR 2013-14. 2. NONE PRESENT FOR THE ASSESSEE. WE HAVE LEARNED DR THROUGH VIDEO CONFERENCING. 3. THE ASSESSEE, VIDE HIS APPLICATION DATED 04.03.202 1, HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL AS THE ASSES SEE HAS OPTED APPELLANT BY NONE RESPONDENT BY SHRI PRAKASH DUBEY, SR.DR DATE OF HEARING 04.03.2021 DATE OF PRONOUNCEMENT 04.03.2021 2 ITA NO.5358/DEL./2017 TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS F OR THE ASSESSMENT YEAR UNDER CONSIDERATION, UNDER THE VIVAD SE VISHWAS SCHEME, 2020 FOR WHICH, HE HAS FILED FORM NO. 1 & 2. 2. IN VIEW OF ABOVE, WE ACCEPT THE REQUEST OF THE ASS ESSEE FOR WITHDRAWAL OF THE APPEAL. HOWEVER, IF THE DISPUTE R ELATING TO TAX ARREARS IS NOT ULTIMATELY RESOLVED IN TERMS OF THE VIVAD SE VISHWAS SCHEME, 2020, THE ASSESSEE SHALL BE AT LIBE RTY TO APPROACH THE TRIBUNAL FOR RE-INSTITUTION OF THE APP EAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIAT ELY AS PER LAW. 3. IN VIEW OF THE AFORESAID, THE APPEAL OF THE ASSESS EE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH MARCH, 2021 SD/- SD/- (AMIT SHUKLA) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 4 TH MARCH, 2021. RK/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI