Sorabh Gupta, Meerut V. ITO, Ward-2(5), Meerut

ITA 5460/DEL/2018

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8886 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 06-11-2022
• Assessment Year: 2015-2016
• Appeal Filed On: 19-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 5460/Del/2018 (Assessment Year: 2015-16) Sorabh Gupta, W/o. shri Yogesh Mohan Gupta, D-175, Saket, Meerut Vs. ITO, Ward-2(5), Meerut (Appellant) (Respondent) PAN: AARPG3355P Assessee by : None Revenue by: Shri Abhishek Kumar, Sr. DR Date of Hearing 07/11/2022 Date of pronouncement 07/11/2022 O R D E R PER ANUBHAV SHARMA, J. M.: 1. The present appeal has been preferred by the Assessee against the order dated 12.06.2018 of Ld Commissioner of Income Tax (Appeals), Meerut (hereinafter referred as Ld. First Appellate Authority or in short Ld. „FAA‟) in appeal No. 382/2017-18 before it against the order dated 02.02.2018 passed u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred as „the Act‟) by the Assessing Officer, ld. ITO, Ward-2(5), Meerut (hereinafter referred as the Ld. AO). 2. At the time of hearing of the appeal the assessee submitted a letter dated 04.11.2022 stating that the assessee has already opted for settlement of the impugned dispute involved in this appeal under the Direct Taxes Vivaad se Vishwas Act, 2020. The relevant form No. Page | 2 5 issued on 21.12.2021 issued by Ld. Pr. CIT, Ghaziabad. Therefore, the appeal filed by the assessee may be treated as withdrawn. 3. The ld DR fairly agreed with the above contention. 4. Giving thoughtful consideration to aforesaid pleas, it is ordered that as Assessee has already been issued Form No. 5 on 21.12.2021 issued by ld. Pr. CIT, Ghaziabad with respect to dispute involved in the above appeal therefore, appeal of the Assessee is dismissed as withdrawn. Order pronounced in the open court on 07/11/2022. -Sd/- -Sd/- (ANIL CHATURVEDI) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated:07/11/2022 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi