Ashok Kumar Jain, Ghaziabad V. DCIT, Circle-1, Ghaziabad

ITA 7223/DEL/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 2817 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 13-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 43

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER I.T.A. No.7223/DEL/2018 Assessment Year 2014-15 Ashok Kumar Jain, CH. No.206-207, Ansal Satyam RDC, Rajnagar, Ghaziabad. v. DCIT, Circle-1, Ghaziabad. TAN/PAN: ACEPJ0445Q (Appellant) (Respondent) Appellant by: None Respondent by: Mrs. Kirti Sankratyayan, Sr.DR Date of hearing: 09 05 2022 Date of pronouncement: 09 05 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The c apt io ne d ap p eal ha s be en f i le d at th e i ns ta nc e o f the ass es se e a ga in st t he or der of t he Co mmi s si on er of Inc o me Ta x (Ap pe al s) , G ha zi ab ad (‘ CIT (A )’ in s h ort ), da te d 3 1.08 .2 01 8 a ris in g in th e as se ss me nt ord er d at ed 1 9.1 2. 20 16 pa ss ed b y th e Ass es si ng Of f icer ( AO ) u nd er Sec ti on 1 43 (3 ) of t he I nc o me Ta x A ct , 196 1 (t he Act ) co nc ern in g A Y 2 0 14- 15 . 2. The ca pt io ne d a ss ess ee ha s s ou gh t to wit hd ra w t he a ppe al lis te d a bo ve o n t he gr ou nd th at a sse ss ee ha s o pt ed to a va il be nef it s of ‘Vi va d se Vi sh was Sc he me , 2 02 0’ (VS V) . A s p er l et ter f il ed b y ass es se e, it i s su b mit te d th at as se ss e e d oe s no t see k to pu rs ue t he sai d a pp ea l o wi ng to e xe rc ise of op ti on f or av ail ing V S V S che me I.T.A. No.7223/Del/2018 2 and co ns eq ue nt l y req ue st ed th at as ses se e’ s a pp l ica ti on f o r wit hd ra wa l of ap pe al ma y p l ea se be g r ant ed . 3. The ld . De pa rt me n tal Re pre se nt at ive f or the Re venu e st ate d tha t he ha s no ob je cti on t o w it hd ra w t he a pp eal in t he c ir cu mst an ce s nar ra te d o n be ha lf of th e as ses se e. 4. In t he l ig ht of wri tt en r eq ue st mad e o n beh alf of th e ca pt i one d par t y, th e a pp eal is dis mi ss ed a s w it hd raw n. Ho we ver , i n the e ve nt , the as se ss ee f a ils t o a vai l t he be nef i t of VS V S ch eme f o r an y b o na fid e r eas on s, th en t he a ss es see co nc er ned wi ll be a t libe rt y to see k res to ra tio n of o rig i nal ap pe al f or hea ri ng b ef or e IT AT in acc or da nce wit h la w. 5. In t he re su lt , t he c a pti on ed ap pe al of t he As sesse e i s d is m iss ed as wi th dr aw n. Order pronounced in the open Court on 09/05/2022. Sd/- Sd/- [NARENDER KUMAR CHOUDHRY] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: /05/2022 Prabhat