Kashmiri Lal Agarwal, Muzaffarnagar V. ITO, Ward-1(3), Muzaffarnager

ITA 7509/DEL/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8506 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 27-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RASHI SINGHAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 7509/DEL/2018, A. Y. 2015-16 SH. KASHMIRI LAL AGARWAL VS . INCOME TAX OFFICER 12, GREEN AVENUE, WARD-1(3), ADARSH COLONY MUZARFFARNAGAR MUZAFFARNAGAR PAN : ABZPA4298G ITA NO. 7510/DEL/2018, A.Y. 2015-16 SH. KASHMIRI LAL AGARWAL & V S. INCOME TAX OFFICER SONS, 12, GREEN AVENUE, WARD-1(3), ADARSH COLONY MUZARFFARNAGAR MUZAFFARNAGAR PAN : AABHK1093A ITA NO. 7511/DEL/2018, A. Y. 2015-16 SMT. SONU AGGARWAL VS. INCOME TAX OFFICER 12, GREEN AVENUE, ADASH COLONY WARD-2(3), MUZAFFARNAGAR MUZAFFARNAGAR PAN : ADUPA0925D ITA-7509 & ORS. 2 ITA NO. 7512/DEL/2018, A. Y. 2015-16 SH. RAMAN BALA AGGARWAL VS. DCIT 12, GREEN AVENUE, CIRCLE-2, ADARSH COLONY MUZAFFARNAGAR PAN : ABOPA7007N ITA NO. 7513/DEL/2018, A.Y . 2015-16 BHARAT AGGARWAL (HUF) VS. DCIT 12, GREEN AVENUE, CIRCLE-1, ADARSH COLONY MUZAFFARNAGAR MUZAFFARNAGAR PAN : AAFHB9488L ITA NO. 7514/DEL/2018, A.Y. 2015-16 BHARAT AGGARWAL (HUF) VS. DCIT 12, GREEN AVENUE, CIRCLE-1, ADARSH COLONY MUZAFFARNAGAR MUZAFFARNAGAR PAN : ABZPA4355N ITA NO. 7516/DEL/2018, A. Y. 2015-16 KAMLESH AGGARWAL VS. ITO, 12, GREEN AVENUE WARD-1(3), MUZAFFARNAGAR MUZAFFARNAGAR UTTAR PRADESH PAN : ABZPA4354P (APPELLANT) (RESPONDENT) ITA-7509 & ORS. 3 APPELLANT BY RESPONDENT BY : MS. RASHI SINGHAL, CA : SH. M. BARANWAL, SR. DR DATE OF HEARING : 25.03.2021 DATE OF PRONOUNCEMENT : 25.03.2021 ORDER PER G.S. PANNU, VP : THESE APPEALS BY THE ASSESSEES FOR THE ASSESSMENT YEAR 2015-16 AR E DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-MUZAFFARNAGAR, DATED 2 7.09.2018. 2. THE LEARNED COUNSEL FOR THE ASSESSEES, VIDE ITS LETTER DATED 1 8.03.2021, RECEIVED BY EMAIL, HAVE REQUESTED FOR WITHDRAWAL OF THE APPEALS FILED BY HIM AND STATED THAT THE ASSESSEES HAVE OPTED TO SETTLE THE DISPUTE RELA TING TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDERATION UNDER T HE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE ASSESSEES FOR WITHDRAWAL OF THE APPEALS. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEES ARE DISMISSED AS WIT HDRAWN. ITA-7509 & ORS. 4 ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 25TH MARCH, 2021 IN PRESENCE OF BOTH THE PARTIES. SD/- SD/- (SUDHANSHU SRIVASTAVA) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT BINITA COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR, ITAT, DELHI