ACIT, Central Circle-26, New Delhi V. Anil gosain, New Delhi

ITA 6104/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8406 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 28-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: A NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [THROUGH VIDEO CONFERENCING] ITA NO.6104/DEL./2017 ASSESSMENT YEAR: 2013-14 ACIT, CENTRAL CIRCLE-26, NEW DELHI VS. SHRI ANIL GOSAIN, E-176, ANTRIKSH APARTMENT, SECTOR-14, ROHINI, NEW DELHI PAN :AAOPG2831R (APPELLANT) (RESPONDENT) ORDER PER O.P. KANT, AM: THE PRESENT APPEAL BY REVENUE IS DIRECTED AGAINST O RDER DATED 04.07.2017 PASSED BY LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-29, NEW DELHI, PERTAINING TO ASSESSMENT Y EAR 2013-14. 2. AT THE OUTSET, LEARNED COUNSEL FOR THE ASSESSEE HA S REQUESTED FOR WITHDRAWAL OF THE APPEAL AS THE ASSES SEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS F OR THE ASSESSMENT YEAR UNDER CONSIDERATION, UNDER THE VIVAD SE VISHWAS SCHEME, 2020. HE FURTHER SUBMITTED THAT THE ASSESSEE HAS R ECEIVED FORM NO. 3 ISSUED BY THE RESPECTIVE PRINCIPAL COMMISSION ER OF INCOME APPELLANT BY SHRI ASHOK GAUTAM, SR.DR RESPONDENT BY SHRI PRATEEK JAIN, ADV. DATE OF HEARING 23.03.2021 DATE OF PRONOUNCEMENT 23.03.2021 2 ITA NO.6104/DEL./2017 TAX, WHICH IS PLACED ON RECORD. HE, THEREFORE, SEEK S PERMISSION TO TREAT THE APPEAL AS DEEMED TO BE WITHDRAWN UNDER TH E PROVISIONS OF DIRECT TAX VIVAD SE VISHWAS ACT, 2020. 3. WE HAVE HEARD LEARNED REPRESENTATIVE OF BOTH THE P ARTIES THROUGH VIDEO CONFERENCING AND HAVE PERUSED FORM NO . 3 ISSUED BY INCOME-TAX DEPARTMENT WITH REFERENCE TO PRESENT APPEAL. FOR READY REFERENCE, SECTION 4(2) OF THE DIRECT TAX VIVA D SE VISHWAS ACT (SUPRA) READS AS UNDER: 4. (1) . (2) UPON THE FILING THE DECLARATION, ANY APPEAL PEN DING BEFORE THE INCOME-TAX APPELLATE TRIBUNAL OR COMMISSIONER (APPE ALS), IN RESPECT OF THE DISPUTED INCOME OR DISPUTED INTEREST OR DISP UTED PENALTY OR DISPUTED FEE AND TAX ARREARS SHALL BE DEEMED TO HAV E BEEN WITHDRAWN FROM THE DATE ON WHICH CERTIFICATE UNDER SUB-SECTION (1) OF SECTION 5 IS ISSUED BY THE DESIGNATED AUTHORITY. 4. IN VIEW OF THE ABOVE, AS THE FORM NO. 3 HAS BEEN I SSUED IN THE CASE OF THE ASSESSEE, THE APPEAL OF THE REVENUE IS DEEMED TO BE WITHDRAWN. HENCE, THE APPEAL OF REVENUE IS DISMI SSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (BHAVNESH SAINI) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 23 RD MARCH, 2021. RK/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI