Gopal Rathi , New Delhi V. ACIT, Central Circle- 16, New Delhi

ITA 7010/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4920 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 02-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAURAV PUNDIR
• Section: 2

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 E EE E : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND AND AND AND MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO S SS S . .. . 7009 7009 7009 7009 /DEL/20 /DEL/20 /DEL/20 /DEL/20 1 11 1 8 88 8 & 7010/DEL/2018 & 7010/DEL/2018 & 7010/DEL/2018 & 7010/DEL/2018 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR S SS S : 2 : 2: 2 : 2 0 00 0 1 11 1 4 44 4 - -- - 15 1515 15 & 2015 & 2015 & 2015 & 2015 - -- - 16 1616 16 SHRI GOPAL RATHI, SHRI GOPAL RATHI, SHRI GOPAL RATHI, SHRI GOPAL RATHI, 24, SADHNA ENCLAVE, 24, SADHNA ENCLAVE, 24, SADHNA ENCLAVE, 24, SADHNA ENCLAVE, MALVIYA NAGAR, MALVIYA NAGAR, MALVIYA NAGAR, MALVIYA NAGAR, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 017. 110 017. 110 017. 110 017. PAN : ADKPR0765L. PAN : ADKPR0765L. PAN : ADKPR0765L. PAN : ADKPR0765L. 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- -- -16 1616 16, ,, , NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI GA URAV PUNDIR , SENIOR DR. DATE OF HEARING : 29 2929 29.0 .0.0 .09 99 9.2021 .2021 .2021 .2021 DATE OF PRONOUNCEMENT : 29.09 29.09 29.09 29.09.2021 .2021 .2021 .2021 ORDER ORDER ORDER ORDER PER R.K. PANDA, AM PER R.K. PANDA, AM PER R.K. PANDA, AM PER R.K. PANDA, AM : :: : 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)-XXVI, NEW DELHI DATED 14 TH SEPTEMBER, 2018. 2. NOBODY APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HEARING BEFORE US. THE ASSESSEE, VIDE EMAIL DATED 25 TH SEPTEMBER, 2021 HAS REQUESTED FOR WITHDRAWAL OF THE APPEALS FI LED BY HIM AND STATED THAT HE HAS OPTED TO SETTLE THE DISPUTE RELA TING TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDERATIO N UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFF ECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 H AS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. ITA-7009 & 7010/DEL/2018 2 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 ON CONCLUSION OF VIRTU AL HEARING ON 29 TH SEPTEMBER, 2021. SD/- SD/- ( (( ( SUCHITRA KAMBLE SUCHITRA KAMBLE SUCHITRA KAMBLE SUCHITRA KAMBLE ) )) ) (R.K. PANDA (R.K. PANDA (R.K. PANDA (R.K. PANDA ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR