Sanjay Rajgarhia And Son HUF, New Delhi V. ACIT Circle-31(1), New Delhi

ITA 682/DEL/2020

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0426 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2015-2016
• Appeal Filed On: 04-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA No.682/Del./2020 (ASSESSMENT YEAR : 2015-16) Sanjay Rajgarhia and Son HUF, vs. ACIT, Circle 31(1), 177C, Western Avenue, Saink Farms, New Delhi. New Delhi – 110 062. (PAN : AAAHS5538M) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Abhishek Kumar, Sr. DR Date of Hearing : 05.07.2022 Date of Order : 05.07.2022 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed against the order of the ld. CIT (Appeals)-11, New Delhi dated 15.01.2020 for the assessment year 2015-16. 2. None present on behalf of the assessee. However, an application dated 04.07.2022 has been filed on behalf of the assessee seeking withdrawal of the appeal on the ground that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020” and has filed ITA No.682/Del./2016 2 Form 5 issued by the Department for the full and final settlement of tax arrears along with the application. 3. Keeping in view the aforesaid facts, present appeal is hereby dismissed with liberty to get it restored by the assessee in case dispute is not settled as per scheme. The Revenue has no objection with regard to the aforesaid caveat. Consequently, the present appeal is dismissed. Order pronounced in the open court on this 5 th day of July, 2022 after the conclusion of the hearing. SD/- sd/- (CHANDRA MOHAN GARG) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated the 5 th day of July, 2022 TS Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT (A)-11, New Delhi. 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.