Sanjay Kumar Jain, Noida V. ITO, Ward-3(3), Noida

ITA 6002/DEL/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7066 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-12-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2014-2015
• Appeal Filed On: 17-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 ITA No. 6002/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER I.T.A No. 6002/Del/2018 (ASSESSMENT YEAR: 2014-15) Sanjay Kumar Jain S/o Shri Trilok Chand Jain, C- 5/256, Sector-31, Noida Uttar Pradesh ABSPJ1313J Vs. ITO Ward-3(3) Aayakar Bhawan, A-2D, Sector-24, Noida (Appellant) (Respondent) Appellant By None Respondent by Shri Umesh Takyar, Sr. DR Date of Hearing 01.12.2021 Date of Pronouncement 0312.2021 Hearing conducted via Webex ORDER PER DIVA SINGH, J.M. The present appeal has been filed by the assessee, wherein the correctness of the order dated 29/06/2018 of CIT(A)-1, Noida, pertaining to 2014-15 assessment year is assailed on various grounds. 2. The appeal came up for hearing on 30 th November, 2011. None was present on behalf of the assessee. Ld. Sr. DR Shri Umesh Takyar submitted that he has got the assessee’s e-mail letter praying for withdrawal of the present appeal. Since, the said letter is not available with the Registry. The hearing was adjourned to the next date . 2 ITA No. 6002/Del/2018 3. As a result of these reasons the appeal has come up for hearing before us today. E-mail of the assessee is available on record. For the sake of completeness, it is reproduced hereunder:- “Kindly refer to the above subject. We wish to withdraw our appeal since we have already opted for ‘Vivad is Vishwas Scheme’ (“VSVS”) 2020 and the due tax has also been deposited, there is no use to attend appeal before the Hon’ble ITAT, hence the appeal is hereby withdrawn. Regards Yours Sincerely, HIFZUL HASNAIN Authorized Representative” 3. Ld. Sr. DR states that he has no objection to the withdrawal. 4. In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of the assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid Act, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider the same. The appeal of the assessee is dismissed as withdrawn. 4. In the result, appeal of the assessee is dismissed. Order pronounced in the Open Court on this 03 rd Day of December, 2021 in presence of both the parties. Sd/- Sd/- (N.K. BILLAIYA) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER *R. N. Sr.PS 3 ITA No. 6002/Del/2018