ARUN GUPTA, NEW DELHI V. ITO, WARD- 50(3), NEW DELHI

ITA 7353/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4289 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 08-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED

Judgement Text

1 ITA NO. 7353/DEL/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL ME MBER AND DR. B. R. R. KUMAR, ACC OUNTANT MEMBER I.T.A. NO. 7353/DEL/20 17(A.Y 2013-14) (THROUGH VIDEO CON FERENCING) ARUN GUPTA 7A/61, WEA KAROL BAGH, NEW DELHI AATPK3628B (APPELLANT) VS ITO WARD-50(3) CIVIC CENTRE, NEW DELHI (RESPONDENT) ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST ORDER DATED 29/09/2017 PASSED BY CIT(A)-17 NEW DELHI FOR ASSESS MENT YEAR 2013-14. 2. BEFORE US, THE LD. AR SUBMITTED THAT THE ASSESSE E HAS MOVED AN APPLICATION DATED 15.02.2021 AND HAS FILED FORM NO. 1 & 2 IN RESPECT OF THE DIRECT TAX VIVAD SE VISHWASH SCHEME (VSV) ACT, 2020 AND YET NOT RECEIVED FORM NO. 3 FROM THE DEPAR TMENT. THE APPELLANT BY MS. RASHI SINGHAL, CA RESPONDENT BY SH. SATPAL GULATI, CIT DR DATE OF HEARING 16.02.2021 DATE OF PRONOUNCEMENT 16.02.2021 2 ITA NO. 7353/DEL/2017 ASSESSEE, THEREFORE, SEEKS TO WITHDRAW THE APPEAL T O WHICH REVENUE HAS NO OBJECTION. 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISP UTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NO T ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSE E SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER THE SAME. THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF B OTH THE PARTIES ON THIS 16 TH DAY OF FEBRUARY, 2021 SD/- SD/- (B. R. R. KUMAR) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 16/02/2021 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI