Dhruv Madan, New Delhi V. DCIT, Central Circle-16, New Delhi

ITA 6560/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0490 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 07-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-2, NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER AND SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.6560/DEL/2019 FOR A.Y. 2012-13 DHRUV MADAN A-8/6, VASANT VIHAR NEW DELHI 110 057 PAN- AJKPM 2220 K VS. DCIT CENTRAL CIRCLE 16 NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY SH. TARUN KUMAR BATRA, C.A. RE VENUE BY SH. PRAKASH DUBEY, SR. D.R. DATE OF HEARING: 23 /12 /2020 DATE OF PRONOUNCEMENT: 23 /12 /2020 ORDER PER ANIL CHATURVEDI, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 13.06.2019 OF THE COMMISSIONER OF INCOME TAX (A)- XXVI, NEW DELHI RELATING TO ASSESSMENT YEAR 2012-13. 2. BEFORE US, ASSESSEE HAS MOVED AN APPLICATION WHEREIN THE ASSESSEE HAS STATED THAT IT HAS OPTED FOR VIVAD SE VISHWAS (VSV) 2020 SCHEME AND HAS FILED THE DECLARATION (FORM-1) AND ITA NO. 6560/DEL/2019 PAGE | 2 UNDERTAKING (FORM-2) AND THE APPROVAL OF THE SAME IS PENDING. THE ASSESSEE HAS REQUESTED TO ALLOW THE WITHDRAWAL OF APPEAL. LEARNED DR HAS NO OBJECTION TO ALLOW WITHDRAWING THE APPEAL. 3. AFTER CONSIDERING THE REQUEST MADE BY THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. WITH THESE DIRECTIONS THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23.12.2020 SD/- SD/- (BHAVNESH SAINI) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER PY* DATE:- 23 .12.2020 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI