Arpit Agarwal, Moradabad V. ACIT-2, Moradabad

ITA 5856/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2941 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 05-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: FARHAT KHAN

Judgement Text

1 ITA NO. 5856/DEL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-2 NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER I.T.A. NO. 5856/DEL/20 19 (A.Y 2015-16) (THROUGH VIDEO CON FERENCING) ARPIT AGARW A L A-28, BHAGWATI BHAWAN, GANDHI NAGAR, MORADABAD UTTAR PRADESH AHYPA9982E (APPELLANT) VS ACIT - 2 AYAKAR BHAWAN, CIVIL LINES, MORADABAD UTTAR PRADESH (RESPONDENT) ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 13.05.2019 PASSED BY THE CIT(A)- CIVIL LINES, MORADABAD FOR AS SESSMENT YEAR 2015-16. 2. BEFORE US, THERE IS THE APPLICATION DATED 10.02 .2021 FILED BY THE ASSESSEE WHICH STATES THAT THE ASSESSEE HAS OPTED F OR THE VIVAD SE VISHWAS SCHEME, 2020 TO RESOLVE THE PENDING ISSUE THROUGH D IRECT TAX VIVAD SE VISHWAS SCHEME (VSV) ACT, 2020, AND THEREFORE TO A VOID ANY UNNECESSARY LITIGATION PRAYING FOR WITHDRAWAL. THE LD. DR DID N OT OBJECT THE SAME. APPELLANT BY NONE RESPONDENT BY SH. FARHAT KHAN, ADDL. CIT(DR) DATE OF HEARING 23.02.2021 DATE OF PRONOUNCEMENT 23.02.2021 2 ITA NO. 5856/DEL/2019 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE VIDE APPLICATION DATED 10.02.2021, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN C ASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NO T ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSEE SHALL BE A T LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TR IBUNAL SHALL CONSIDER DIRECTIONS THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF L D. DR ON THIS 23 RD DAY OF FEBRUARY, 2021. SD/- SD/- (N. K. BILLAIYA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 23/02/2021 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI