Satish Mehta, Chandigarh V. ACIT Central Circle-20, New Delhi

ITA 5796/DEL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4925 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2015-2016
• Appeal Filed On: 03-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAURAV PUNDIR
• Section: 201; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH E EE E : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND AND AND AND MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO S SS S . .. . 5794 5794 5794 5794 /DEL/20 /DEL/20 /DEL/20 /DEL/20 1 11 1 9, 5795/DEL/2019 & 5796/DEL/2019 9, 5795/DEL/2019 & 5796/DEL/2019 9, 5795/DEL/2019 & 5796/DEL/2019 9, 5795/DEL/2019 & 5796/DEL/2019 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR S SS S : : : : 201 201 201 201 3 33 3 - -- - 14, 14, 14, 14, 2 22 2 0 00 0 1 11 1 4 44 4 - -- - 15 1515 15 & 2015 & 2015 & 2015 & 2015 - -- - 1 11 1 6 66 6 SHRI SATISH MEHTA, SHRI SATISH MEHTA, SHRI SATISH MEHTA, SHRI SATISH MEHTA, HOUSE NO.2017, HOUSE NO.2017, HOUSE NO.2017, HOUSE NO.2017, SECTOR SECTOR SECTOR SECTOR- -- -70, 70, 70, 70, MOHALI, MOHALI, MOHALI, MOHALI, PUNJAB. PUNJAB. PUNJAB. PUNJAB. PAN : ABQPM6776J. PAN : ABQPM6776J. PAN : ABQPM6776J. PAN : ABQPM6776J. VS. VS. VS. VS. ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -16 1616 16, ,, , NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT B Y : SHRI GAURAV PUNDIR , SENIOR DR. DATE OF HEARING : 29 2929 29.0 .0.0 .09 99 9.2021 .2021 .2021 .2021 DATE OF PRONOUNCEMENT : 29.09 29.09 29.09 29.09.2021 .2021 .2021 .2021 ORDER ORDER ORDER ORDER PER R.K. PANDA, AM PER R.K. PANDA, AM PER R.K. PANDA, AM PER R.K. PANDA, AM : :: : THESE APPEALS BY THE ASSESSEE FOR THE ASSESSMENT Y EARS 2013- 14 TO 2015-16 ARE DIRECTED AGAINST THE ORDER OF LEA RNED CIT(A)-27, NEW DELHI DATED 4 TH JUNE, 2019 2. NOBODY APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HEARING BEFORE US. THE LEARNED COUNSEL FOR THE ASS ESSEE, VIDE LETTER DATED 23 RD SEPTEMBER, 2021 HAS REQUESTED FOR WITHDRAWAL OF TH E APPEALS FILED BY THE ASSESSEE AND STATED THAT THE A SSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS F OR THE ASSESSMENT YEARS UNDER CONSIDERATION UNDER THE VIVAD SE VISHWA S SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. ITA-5794 TO 5796/DEL/2019 2 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEALS. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING ON 29 TH SEPTEMBER, 2021. SD/- SD/- ( (( ( SUCHITRA KAMBLE SUCHITRA KAMBLE SUCHITRA KAMBLE SUCHITRA KAMBLE ) )) ) (R.K. PANDA (R.K. PANDA (R.K. PANDA (R.K. PANDA ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR