ALKA ANAT, NEW DELHI V. ITO, WARD- 32(3), NEW DELHI

ITA 6139/DEL/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7974 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 25-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I. T. A. No. 6139/ De l/ 2018 ( नधा रण वष / As s es s ment Yea r : 2014-15) A l ka A na t C/ o K a pi l G o e l A dvoc a t e F -26/ 12 4, S e c to r- 7 , Ro hi ni D e l hi -1 1 0 08 5 बनाम/ V s . IT O Wa r d - 32 ( 3 ) N ew D el hi थायी लेखा सं./जीआइआर सं./P A N / G IR N o . A F S P A 2 0 6 4 H (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Shri Kapil Goel, Advocate यथ क ओर से / Respondent by : Sh. Zahid Parvez, Sr. DR स ु नवाई क तार ख / D a t e o f H e a r i ng 13/06/2022 घोषणा क तार ख /D a te o f P r o n o u nc e me n t 13 /06/2022 आदेश/O R D E R PER PRADIP KUMAR KEDIA, AM: T he c a p t i on e d a pp e al h as b ee n fi l e d a t t he i ns t a n c 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 ) -1 1, N e w D el hi ( ‘C I T (A ) ’ i n s ho r t ) , da t e d 0 2. 08 . 20 1 8 c on c e r n i n g A Y 2 014 -1 5. 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 v a d s e V is h w a s S ch e m e, 2 02 0’ (V S V ). A s pe r l et t e r fi l e d by a s s es s e e, i t i s s ubm i t t e d t h a t a s se s s e e do es no t s eek to p urs u e t he s a id a p p ea l o w i n g t o e x e rc is e o f op t i on f o r a va i l ing V S V S c he m e a nd c o ns e q u en t l y re qu e s t ed t h a t a s s e s se e ’s ap p l i c a ti on fo r w i th d ra w a l o f a p pe a l ma y p l e a se be g r a nt ed . 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 ir cu ms t a n c e s na rr a te d o n be h al 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 r e a s o n s, th en 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/- (C. N. PRASA D) (PRADI P KUMA R KEDI A) JUDI CI AL M EMBER ACCOUN TANT M EM BER Dated: 13/06/2022 *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 13/06/2022 Date of dictation 14.06.2022 Date on which the typed draft is placed before the dictating Member 14.06.2022 Date on which the typed draft is placed before the Other Member 14.06.2022 Date on which the approved draft comes to the Sr. PS/PS 14.06.2022 Date on which the fair order is placed before the Dictating Member for pronouncement 14.06.2022 Date on which the fair order comes back to the Sr. PS/PS 14.06.2022 Date on which the final order is uploaded on the website of ITAT 15.06.2022 Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk