Ankit Gupta, New Delhi V. ACIT, Circle- 61(1), New Delhi

ITA 720/DEL/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 3159 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 30-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: RAJESH JHALANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER आयकर अपील सं./I. T. A. No. 720/ De l/ 2018 ( नधा रण वष / As s es s ment Yea r : 2013-14) A n ki t G up ta C/ o P a rk H o s pi t a l , 1 2, M e e ra E nc l a ve , N ea r K e s ho p ur, Bu s D e pot , N e w D e l hi-1 1 0 01 8 बनाम/ V s . A CI T C ir cl e – 61 (1 ) N e w D e l hi थायी लेखा सं./जीआइआर सं./P A N / G IR N o . A K F P G 9 0 3 4 R (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Sh. Rajesh Jhalani, CA यथ क ओर से / Respondent by : Sh. Sanjay Kumar,Sr. DR स ु नवाई क तार ख / D a t e o f H e a r i ng 04.05.2022 घोषणा क तार ख /D a te o f P r o n o u nc e me n t 04 .05.2022 आदेश/O R D E R PER PRADIP KUMAR KEDIA, AM: T he c a p t i on e d a pp e al h as b ee n fi l e d a t t he i ns t a n c e o f t he a s s es s e e a ga in s t t he or de r o f th e Co m mi s s i on e r o f In c o m e T a x (A p pe a l s ) -2 0, N e w D el hi ( ‘C I T (A ) ’ i n s ho r t ) , da t e d 3 0. 11 . 20 1 7 c on c e r n i n g A Y 2 013 -1 4. 2. T he c a pt io n e d a s s e s s ee ha s s o u gh t t o w it hd r aw t he a pp e a l l i st e d a b o v e o n th e gro u n d th a t a s s es s e e h a s op t e d t o a v a i l b e n e fi t s o f ‘V i va d s e V i s h w as S c he me, 2 02 0 ’ (V S V ). A s p er l et t er da t ed 28 . 0 4. 2 02 2 fi l e d b y as s e s s ee , i t i s s ub m it t ed t ha t a s s e ss e e d oe s n o t s e ek t o pu rs u e t h e s a id ap p e a l o w i ng t o e x e rc is e o f o p ti on for a va il i n g V S V S c he me a n d c o n se q u e nt l y r e q u e st e d t h a t as s e s s e e’ s a pp l i ca t i on fo r w i t h dra w a l o f ap p e a l m ay pl ea s e b e g r a nt e d. 3. T he l d. D e pa r t me n t al R e p r es e n t a t i ve fo r t he R e v enu e s t a t e d t ha t h e h as no ob j ec t i o n t o w it h d r a w t h e a pp e al s i n t h e c ir cu ms t a n c e s na rr a te d o n be h al f o f t h e a s s ess e e. 4. In t he l ig h t o f w r it t en r eq ue s ts ma de o n be ha l f o f t he c ap ti on e d p a rt y, t h e a p p e a l is di s mi s s ed a s w i t hd r aw n. H ow e ve r, in t he e ve nt , t h e a s s es s e e fa i l s to a v a il t h e ben e f it o f V S V Sc he me for a ny bo n a fi d e re a s o n s , t hen t he a s s es s e e c on c e r n e d wi l l be a t l i b er ty t o s ee k re s to r a t i on o f or ig i n a l a ppe a l for h ea r i n g b e fo r e IT A T i n a cc or da n ce w it h l a w . 5. In th e re s ul t , t he ca pt i on e d a p p e al i s d i s m is s e d a s w i t hdr a w n. Sd/- Sd/- (N.K. CH OUDH RY) (PRADI P KUM A R KEDI A) JUDI CI AL M EMBER ACCOUN TANT M EM BER Dated:04/05/2022 *Neha, Sr. Private Secretary Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI This Order pronounced on 04/05/2022 Date of dictation 05.05.2022 Date on which the typed draft is placed before the dictating Member 05.05.2022 Date on which the typed draft is placed before the Other Member 05.05.2022 Date on which the approved draft comes to the Sr. PS/PS 05.05.2022 Date on which the fair order is placed before the Dictating Member for pronouncement 05.05.2022 Date on which the fair order comes back to the Sr. PS/PS 05.05.2022 Date on which the final order is uploaded on the website of ITAT 09.05.2022 Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk