Sachin Arora, New Delhi V. DCIT Central Circle, Ghaziabad

ITA 6223/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9746 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2017-2018
• Appeal Filed On: 21-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.6223/DEL/2019 Assessment Year 2017-18 Sachin Arora, D-988, New Friends Colony, New Delhi. Vs DCIT, Central Circle, Ghaziabad. TAN/PAN: ACRPA5771D (Appellant) (Respondent) Appellant by: Shri Deepesh Garg, Adv. Respondent by: Shri Abhishek Kumar, Sr. DR Date of hearing: 30 05 2022 Date of pronouncement: 07 06 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: T h e c a p t i o n e d a p p e a l h a s b e e n fi l e d a t t h e i n st a n c e o f t h e a s s e s se e a g a i n st t h e o r d e r o f t h e Co m m i s si o n e r o f In c o m e T a x ( A p p e a l s) - I V , K a n p u r d a t e d 3 0 . 0 4 . 2 0 1 9 p a s s e d u n d e r S e c t i o n 2 7 1 ( 1 ) ( b ) o f t h e I n c o me T a x A c t , 1 9 6 1 ( t h e A c t ) . 2 . T h e c a p t i o n e d a s se s se e h a s s o u g h t t o w i t h d r a w t he a p p e a l l i st e d a b o v e o n t h e g r o u n d t h a t a s se s s e e h a s o p t e d t o a v a il b e n e fi t s o f ‘ V i v a d se V i s h w a s S c h e m e , 2 0 2 0 ’ ( V S V ) . T h e l d . c o u n s e l fo r t h e a s s e s se e su b mi t t e d t h a t a s se s se e d o e s n o t se e k t o p u r su e t h e sa i d a p p e a l o w i n g t o e x e r c i s e o f o p t i o n fo r a v a i l i n g V S V S c h e m e a n d co n se q u e n t l y r e q u e st e d t h a t a s s e s se e ’ s a p p l i c a t i o n fo r w i t h d r a w al o f a p p e a l ma y p l e a se b e g r a n t e d . I.T.A. No.6223/Del/2019 2 3 . T h e l d . D e p a r t m e n t a l Re p r e s e n t a t i v e f o r t h e Re v en u e st a t e d t h a t h e h a s n o o b j e c t i o n t o w i t h d r a w t h e a p p e a l i n t h e ci r c u m s t a n c e s n a r r a t e d o n b e h a l f o f t h e a s s e s se e . 4 . I n t h e l i g h t o f r e q u e st m a d e o n b e h a l f o f t h e c ap t i o n e d p a r t y , t h e a p p e a l i s d i s m i s se d a s w i t h d r a w n . H o w e v e r , i n t h e e v e n t , t h e a s s e ss e e f a i l s t o a v a i l t h e b e n e fi t o f V S V S c h e m e fo r a n y b o n a f i d e r e a so n s, t h e n t h e a s se s se e c o n c e r n e d w i l l b e a t l i b e r t y t o se e k r e s t o r a t i o n o f o r i g i n a l a p p e a l f o r h e a r i n g b e fo r e I T A T i n a c c o r d a nc e w i t h l a w . 5 . I n t h e r e s u l t , t h e c a p t i o n e d a p p e a l o f t h e A s se ss e e i s d i s m i s s e d a s w i t h d r a w n . Order pronounced in the open Court on 07/06/2022. Sd/- Sd/- [SAKTIJIT DEY] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: /05/2022 Prabhat