Vishal Gupta, New Delhi V. ITO WARD - 71(3), New Delhi

ITA 6929/DEL/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 3740 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 20-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.6929/Del./2019 (ASSESSMENT YEAR : 2015-16) Vishal Gupta, vs. ITO, Ward 71 (3), 24D, Citizen Enclave, Sector 14, New Delhi. New Delhi – 110 063. (PAN : AACPG7519A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Mukul Gupta, Advocate REVENUE BY : Shri Om Prakash, Senior DR Date of Hearing : 26.04.2022 Date of Order : 26.04.2022 O R D E R PER AMIT SHUKLA, JM : Aforesaid appeal has been filed by the assessee against the impugned order dated 10.06..2019 passed by the ld. CIT(A)-21, New Delhi for the quantum of assessment passed under section 143 (3) of the Income-tax Act, 1961 (for short ‘the Act’) for the assessment year 2015-16. 2. Ld. Counsel for the assessee filed an application dated 16 th April,, 2022 stating that the assessee has opted to settle the dispute under consideration under the “Vivad Se Vishwas Scheme, 2020” and the same had already been settled under the aforesaid Scheme. He 2 ITA No.6929/Del/2019 has attached Form 5-cum-certificate received from the Department along with the application dated 16.04.2022. 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 was pronounced on 26 th day of April, 2022. Sd/- (AMIT SHUKLA) JUDICIAL MEMBER Dated: 26.04.2022 TS Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT(A)-21, New Delhi. 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.