Ankit Yadav, New Delhi V. ITO, Ward-32(3), New Delhi

ITA 7565/DEL/2018

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 1150 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 28-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 5(2); 153A

Judgement Text

Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 7565/Del/2018 (Assessment Year: 2015-16) Ankit Yadav, 15, Harcharan Bagh, Andheria More, Mehrauli, New Delhi Vs. ITO, Ward-32(3), New Delhi (Appellant) (Respondent) PAN: ABGPY7153B Assessee by : Shri Morh Mukt Yadav, Adv Revenue by: Shri R. K. Gupta, CIT DR Date of Hearing 01/09/2022 Date of pronouncement 01/09/2022 O R D E R PER ANUBHAV SHARMA, J. M.: 1. The present appeal has been preferred by the Assessee against the order dated 03.10.2018 of Ld. CIT(A)-11, New Delhi (hereinafter referred as Ld. First Appellate Authority) arising out of an appeal before it against the assessment order dated 31.12.2017 passed u/s 153C/ 153A of the Income Tax Act, 1961 (hereinafter referred as „the Act‟) by the AO, ITO, Ward-32(3), New Delhi (hereinafter referred as the Ld. AO). 2. At the time of hearing of the appeal the assessee submitted a letter dated 21.05.2022 stating that the assessee has already opted for settlement of the impugned dispute involved in this appeal under the Direct Taxes Vivaad se Vishwas Act, 2020. The relevant form No. 3 issued on 17.02.2021 issued by Ld. Pr. CIT, Delhi-10. Therefore, Page | 2 the appeal filed by the assessee may be treated as withdrawn subject to the rider that in case Form No. 5 is not issued to the assessee the dispute involved in this appeal may be recalled. 3. The ld DR fairly agreed with the above contention. 4. Giving thoughtful consideration to aforesaid pleas, it is ordered that as Assessee has already been issued Form No. 3 on 17.02.2021 issued by ld. Pr. CIT, Delhi-10 with respect to dispute involved in the above appeal and Form No. 5 u/s 5(2) of the Act has not still been issued, therefore, appeal of the Assessee is dismissed as withdrawn but subject to liberty to the assessee that in the event, dispute is not settled under the Direct Taxes Vivaad se Vishwas Act, 2020, the assessee may apply for recall of this order. Order pronounced in the open court on 01/09/2022. -Sd/- -Sd/- (N. K. BILLAIYA) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated:01/09/2022 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi