Veena Arora, New Delhi V. ITO, Ward-45(3), New Delhi

ITA 7294/DEL/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4157 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 16-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: NARESH SAMKARIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-2, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.7294/DEL/2018 (ASSESSMENT YEAR : 2015-16) VEENA ARORA FA-202, TAGORE GARDEN, NEW DELHI 110027 PAN : AHTPA 5757 E VS. ITO WARD-45(3), NEW DELHI (APPELLANT) (RESPONDENT) A SSESSEE BY SHRI NARESH SAMKARIA, C.A. RE VENUE BY -- NONE -- DATE OF HEARING: 31 /0 5 /202 1 DATE OF PRONOUNCEMENT: 31 / 0 5 /202 1 ORDER PER ANIL CHATURVEDI, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 29.08.2018 OF THE COMMISSIONER OF INCOME TAX (APPEALS)- 15, NEW DELHI RELATING TO ASSESSMENT YEAR 2015-16. 2. BEFORE US, ASSESSEE HAS MOVED AN APPLICATION DATED 09.04.2020 WHEREIN THE ASSESSEE HAS STATED THAT IT HAS OPTED FOR VIVAD SE VISHWAS (VSV) 2020 AND HAS FILED THE DECLARATION (FORM- 1) AND UNDERTAKING (FORM-2) SCHEME AND DEPARTMENT HAD ISSUED FORM-3. THE ASSESSEE, THEREFORE, SEEKS TO WITHDRAW THE APPEAL. 2 3. AFTER CONSIDERING THE REQUEST MADE BY THE ASSESSEE, I DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. WITH THESE DIRECTIONS, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 31.05.2021, IMMEDIATELY AFTER CONCLUSION OF THE HEARING OF THE MATTER IN VIRTUAL MODE. SD/ - (ANIL CHATURVEDI) ACCOUNTANT MEMBER DATE:- 31.05.2021 PY* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI