Ramesh Garg, New Delhi V. ITO, Ward-43(8), New Delhi

ITA 590/DEL/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8936 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 30-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA.No.590/Del./2020 Assessment Year 2011-2012 Shri Ramesh Garg, New Delhi – 110 034 PAN AAOPG1576H C/o. SPMG & Co. 101, Sagar Plaza-2, Plot No.27, Road No.44, Pitampura, New Delhi – 110 034. [vs. The ITO, Ward 43(8), New Delhi, [Formerly ITO, Ward 40(3), New Delhi], Room No.1708, E-2 Block, Pratykash Kar Bhawan, Civic Centre, New Delhi – 110 002. (Appellant) (Respondent) For Assessee : -None- For Revenue : Sh. Om Prakash, Sr. DR Date of Hearing : 09.06.2022 Date of Pronouncement : 09.06.2022 ORDER This appeal by Assessee has been directed against the Order of the Learned Commissioner of Income Tax-14, New Delhi [“CIT(A)” for short], dated 29.11.2019, for the A.Y. 2011-2012. 2. None appeared on behalf of the assessee. However, the assessee had filed letter dated 22.04.2022 2 ITA.No.590/Del./2020 Shri Ramesh Garg, New Delhi. seeking permission to withdraw this appeal as he has opted to settle the disputed tax under VIVAD SE VISHWAS SCHEME, 2020 and Form No.5 has been issued by the Department as stated in his letter dated 22.04.2022, in response to assessee’s application. 3. In view of this, the Learned Commissioner of Income Tax (Departmental Representative) ["Ld. CIT(DR), for short] submitted before us that this appeal may be treated as withdrawn and may be dismissed on account of the aforesaid VSVS. 4. After due consideration, I am of the opinion that this appeal has become infructuous on account of aforesaid VSVS, and this appeal may be treated as withdrawn on account of the aforesaid VSVS. Accordingly, this appeal having become infructuous, is treated as withdrawn and is hereby dismissed. 5. Before parting, I hereby clarify, by way of abundant caution, that if for some reason the dispute(s) under this appeal before us is/are not settled under the 3 ITA.No.590/Del./2020 Shri Ramesh Garg, New Delhi. aforesaid VSVS, then the assessee will be at liberty to approach ITAT for restoration of this appeal, in accordance with law. Order pronounced in the open Court at the time of hearing i.e., on 09.06.2022. Sd/- (CHANDRA MOHAN GARG) JUDICIAL MEMBER Delhi, Dated 09 th June, 2022 VBP/- Copy to 1. The appellant 2. The respondent 3. CIT(A) concerned 4. CIT concerned 5. D.R. ITAT ‘SMC’ Bench, Delhi 6. Guard File. // BY Order // Assistant Registrar : ITAT Delhi Benches : Delhi. 4 ITA.No.590/Del./2020 Shri Ramesh Garg, New Delhi. Date of dictation on 09.06.2022 Date on which the typed draft order is placed before the dictation Member 09.06.2022 Date on which the approval draft comes to the Sr. PS 09.06.2022 Date on which the fair order is placed before the Dictation member for pronouncement 09.06.2022 Date on which the fair order comes back to the Sr. P.S. 09.06.2022 Date on which the final order is uploaded on the website of ITAT 09.06.2022 Date on which the file goes to the Bench Clerk 09.06.2022 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order.