Rajiv Chaudhry, New Delhi V. ITO WARD - 23(1), New Delhi

ITA 6373/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0036 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 30-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VINOD SHARMA

Judgement Text

1 ITA NO. 6373/DEL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-2 NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTAN T MEMBER I.T.A. NO. 6373/DEL/20 19 (A.Y 2015-16) (THROUGH VIDEO CON FERENCING) RAJIV CHAUDHARY P-15, GREEN PARK EXTEN. NEW DELHI ADHPC7650E (APPELLANT) VS ITO WARD-23(1) NEW DELHI (RESPONDENT) ORDER PER ANIL CHATURVEDI, AM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 11/6/2019 PASSED BY CIT(A)-8 FOR ASSESSMENT YEAR 2015-16. 2. BEFORE US, THE ASSESSEE HAS MOVED AN APPLICATI ON WHEREIN IT IS SUBMITTED THAT THE ASSESSEE HAS OPTED TO RESOLVE THE PENDING ISSUE THROUGH DIRECT TAX VIVAD SE VISHWAS SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & 2 BUT THE AUTHORITIES HAVE NOT YET GRANTED CERTIFICATE IN FORM NO. 3. 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDER ING THE SUBMISSIONS OF THE ASSESSEE, I DISMISS THE APPEAL O F ASSESSEE AS APPELLANT BY SH. GURJEET SINGH, CA RESPONDENT BY SH. VINOD SHARMA, SR. DR DATE OF HEARING 28.12.2020 DATE OF PRONOUNCEMENT 28.12.2020 2 ITA NO. 6373/DEL/2019 WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUT E RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NO T ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSE E SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER DIRECTIONS THE APPEAL O F THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 28.12.2020. SD/- (ANIL CHATURVEDI) ACCOUNTANT MEMBER DATED: 28 /12/2020 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI