Rishi Parti, Delhi V. ACIT, Central-12(1), New Delhi

ITA 7177/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2587 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: misc
• Appeal Filed On: 12-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ATIQUE AHMED
• Assessee Lawyers: GIRISH AGARWAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH F : NEW DELHI) (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO. 7177/DEL./2018, A.Y. : 2014-15 SH. RISHI PARTI VS. AC IT, C- 175, FIRST FLOOR, CIRCLE- 12(1), VIKAS MARG, NEW DELHI MADHUBAN, DELHI-110092 (PAN : AAMPP9761D) (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. GIRISH AGARWAL, CA REVENUE BY : SH. ATIQUE AHMED, SR. DR DATE OF HEARING : 25.10.2021 DATE OF ORDER : 25.10.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : APPELLANT, SH. RISHI PARTI, DELHI (HEREINAFTER RE FERRED TO AS THE ASSESSEE) BY FILING THE PRESENT APPEAL SOUGH T TO SET ASIDE THE IMPUGNED ORDER DATED 15.06.2018 PASSED BY THE C OMMISSIONER OF INCOME-TAX (APPEALS)-22, NEW DELHI QUA THE ASSESSMENT YEAR 2014-15. ITA NO.7177/DEL./2018 2 2. THE LD. COUNSEL FOR THE ASSESSEE FILED AN APPLIC ATION 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 VIVA D SE VISHWAS SCHEME, 2020 AND HAS FILED NECESSARY FORM 1 & 2 WI TH THE TAX DEPARTMENT, WHICH WAS ACCEPTED AND PROCESSED VIDE F ORM 3 ISSUED BY THE TAX DEPARTMENT. 3. KEEPING IN VIEW THE AFORESAID FACTS, PRESENT APP EAL IS HEREBY DISMISSED WITH LIBERTY TO GET IT RESTORED BY THE AS SESSEE IN CASE DISPUTE IS NOT SETTLED AS PER SCHEME. THE REVENUE H AS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. CONSEQUENTLY, THE PRESENT APPEAL IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 25 TH DAY OF OCTOBER, 2021 AFTER CONCLUSION OF VIRTUAL HEARING. SD/- SD/- (R.K.PANDA) ( KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 25 TH DAY OF OCTOBER, 2021 BR COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A), NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI