Savita Rani Arya, New Delhi V. ACIT Central Circle-25, New Delhi

ITA 6398/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0573 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2015-2016
• Appeal Filed On: 30-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH G GG G : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI AMIT SHUKLA AMIT SHUKLA AMIT SHUKLA AMIT SHUKLA , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO S SS S . .. . 6397/DEL/2019 & 6398 6397/DEL/2019 & 6398 6397/DEL/2019 & 6398 6397/DEL/2019 & 6398 /DEL/20 /DEL/20 /DEL/20 /DEL/20 1 11 1 9 99 9 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR S SS S : 20 : 20 : 20 : 20 14 1414 14 - -- - 15 1515 15 & 2015 & 2015 & 2015 & 2015 - -- - 15 1515 15 SM SMSM SM T. SAVITA RANI ARYA, T. SAVITA RANI ARYA, T. SAVITA RANI ARYA, T. SAVITA RANI ARYA, C/O SHRI KAPIL GOEL, C/O SHRI KAPIL GOEL, C/O SHRI KAPIL GOEL, C/O SHRI KAPIL GOEL, ADVOCATE, ADVOCATE, ADVOCATE, ADVOCATE, F FF F- -- -26/124, SECTOR 26/124, SECTOR 26/124, SECTOR 26/124, SECTOR- -- -7, 7,7, 7, ROHINI, ROHINI, ROHINI, ROHINI, DELHI DELHI DELHI DELHI 110 085. 110 085. 110 085. 110 085. PAN : PAN : PAN : PAN : AFIPA2243N AFIPA2243N AFIPA2243N AFIPA2243N. .. . VS. VS. VS. VS. ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -25, 25, 25, 25, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI KAPIL GOEL, CA. RESPONDENT BY : SHRI H.K. CHOUDHARY, CIT - DR. DATE OF HEARING : 19 1919 19.11 .11.11 .11.2020 .2020 .2020 .2020 DATE OF PRONOUNCEMENT : 19 1919 19.11 .11.11 .11. .. .2020 2020 2020 2020 ORDER ORDER ORDER ORDER PER AMIT SHUKLA, JM PER AMIT SHUKLA, JM PER AMIT SHUKLA, JM PER AMIT SHUKLA, JM : :: : THESE APPEALS BY THE ASSESSEE FOR THE ASSESSMENT Y EARS 2014- 15 AND 2015-16 ARE DIRECTED AGAINST THE ORDER OF LE ARNED CIT(A)-29, NEW DELHI DATED 10 TH JUNE, 2019. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE LETTE R DATED 31 ST OCTOBER, 2020 HAS REQUESTED FOR WITHDRAWAL OF THE A PPEALS FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR S UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 20 20. CERTIFICATES TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAVE ALSO BEEN FILED. ITA-6397 & 6398/DEL/2019 2 3. LEARNED CIT-DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEALS. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOT H THE SIDES ON CONCLUSION OF VIRTUAL HEARING ON 19 TH NOVEMBER, 2020. SD/- SD/- ( (( ( G.S. PANNU G.S. PANNU G.S. PANNU G.S. PANNU ) )) ) ( (( ( AMIT SHUKLA AMIT SHUKLA AMIT SHUKLA AMIT SHUKLA ) )) ) VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR