Vijay Gupta, New Delhi V. ACIT Central Circle-17, New Delhi

ITA 756/DEL/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 5434 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2015-2016
• Appeal Filed On: 10-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Shri Anubhav Sharma, Judicial Member ITA No. 753 to 756/Del/2020 Asstt. Year : 2012-13 to 2015-16 Vijay Gupta, RZ-54/4, Gali No. 5, Raj Nagar- II, Palam Colony, New Delhi Vs. ACIT, Central Circle-17, New Delhi (APPELLANT) (RESPONDENT) PAN No. AAPPG2701D Assessee by : Shri Sumit Bhatnagar, CA Revenue by : Shri M. Barnawal, Sr. DR Date of Hearing: 14/07/2022 Date of Pronouncement: 20.07.2022 ORDER Per Bench: 1. These appeals are filed by the assessee against the order of the ld CIT(A)-27, New Delhi dated 20.11.2019 for the Assessment Year 2012-13 to 2015-16. 2. At the time of hearing the assessee submitted that it has opted to settle the dispute under Direct Taxes Vivaad se Vishwas Act, 2020 and submitted copy of Form No. 3 issued by Ld. Pr. CIT (Central), Delhi-2 on 28.01.2021 determining the amount of Rs. 23,688/- for Assessment Year 2012-13, Rs. 81625/- for Assessment Year 2013-14, Rs. 167375/- for Assessment Year 2014-15and Rs. 15665/- for Assessment Year 2015-16 of tax arrears to be paid as the full and final settlement. The assessee submitted that he has already paid the amounts and therefore, it was stated that the appeals of the assessee may be treated as withdrawn. Page | 2 3. The ld DR did not have any objection to the same. 4. We have carefully perused the letter submitted by the assessee along with Form No. 3 issued by Ld PCIT (Central), Delhi-2 on 28/01/202021.04.2021 wherein, for Assessment Year 2012-13 to 2015-16 the assessee has opted to settle the dispute under Direct Taxes Vivaad se Vishwas Act, 2020. In view of this the appeals of the assessee are dismissed as withdrawn. 5. In the result, the appeals of the assessee are dismissed. Order Pronounced in the Open Court on 20/07/2022. Sd/- Sd/- (Anubhav Sharma) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 20/07/2022 *Ajay Kumar Keot, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR