Sahyog Foundation, New Delhi V. ITO ward 22(2), New Delhi

ITA 6120/DEL/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1403 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 17-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I. T. A. No. 6120/ De l/ 2019 ( नधा रण वष / As s es s ment Yea r : 2013-14) S ahy og F ou n da ti on 36, 2 n d F lo or, G ol a M ar ke t Be h in d G ol c ha C i n e ma , D a ry a g a nj , N ew D el hi - 11 00 02 बनाम/ V s . IT O Wa r d- 2 2 (2 ) N e w D el hi थायी लेखा सं./जीआइआर सं./P A N / G IR N o . AANCS9116K (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Sh. Abhishek Sharma, CA यथ क ओर से / Respondent by : Sh. Abhishek Kumar, Sr. DR स ु नवाई क तार ख / D a t e o f H e a r i ng 24.05.2022 घोषणा क तार ख /D a te o f P r o n o u nc e me n t 24.05.2022 आदेश/O R D E R PER PRADIP KUMAR KEDIA, AM: T he c a p t i on e d a pp e a l h as b ee n fi l e d a t th e i ns t a nc e o f t he a s s es s e e a ga in s t t he or de r o f th e Co m mi s s i on e r o f In c o m e T a x (A p pe a l s ) -8 , N e w D e l hi ( ‘C I T ( A ) ’ i n s hor t) , d a t e d 02. 05 . 2 01 9 c on c e r n i n g A Y 2 013 -1 4. 2. T he c a pt io n e d a s s e s s ee ha s s o u gh t t o w it hd r aw t he a pp e a l l i st e d a b o v e o n th e gro u n d th a t a s s es s e e h a s op t e d t o a v a i l b e n e fi t s o f ‘V i va d s e V i s h w as S c he me, 2 02 0 ’ (V S V ). A s p er l et t er da t ed 24 . 0 5. 2 02 2 fi l e d b y as s e s s ee , i t i s s ub m it t ed t ha t a s s e ss e e d oe s n o t s e ek t o pu rs u e t h e s a id ap p e a l o w i ng t o e x e rc is e o f o p t i on for a va il i n g V S V S c he me a n d c o n se q u e nt l y r e q u e st e d t h a t as s e s s e e’ s a pp l i ca t i on fo r w i t h dra w a l o f ap p e a l m ay pl ea s e b e g r a nt e d. 3. T he l d. D e pa r t me n t al R e p r es e n t a t i ve fo r t he R e v enu e s t a t e d t ha t h e h as no ob j ec t i o n t o w it h d r a w t h e a pp e al s i n t h e c i r cu ms t a n c e s na rr a t ed o n be hal f o f t h e a s s ess e e . 4. In t he l ig h t o f w r it t en r eq ue s ts ma de o n be ha l f o f t he c ap ti on e d p a rt y, t h e a p p e a l is di s mi s s ed a s w i t hd r aw n. H ow e ve r, in t he e ve nt , t h e a s s es s e e fa i l s to a v a il t h e ben e f it o f V S V Sc he me for a ny bo na fi d e re a s o n s, t hen t he a s s es s e e c on c e r n e d wi l l be a t l i b er ty t o s ee k re s to r a t i on o f or ig i n a l a ppe a l for h ea r i n g b e fo r e IT A T i n a cc or da n ce w it h l a w . 5. In th e re s ul t , t he ca pt i on e d a p p e al i s d i s m is s e d a s w i t hdr a w n. Sd/ - Sd/ - (K UL BHARA T) (PRADI P KUM AR KEDI A) JUDI CI AL M EMBER ACCOUN TANT M EM BER Dated:24/05/2022 *Neha, Sr. Private Secretary Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI This Order pronounced on 24/05/2022