DCIT, Central Cirle, Karnal V. Rajesh Kedia, Bhiwani

ITA 7730/DEL/2017

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 2949 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-05-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Appeal Filed On: 25-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I. T. A. No. 7730/ De l/ 2017 ( नधा रण वष / As s es s ment Yea r : 2014-15) D C IT Ce n tr al C i r c le K a rn a l बनाम/ V s . S h . Ra j es h K e di a W ar d N o. 2, S iw a ni M a nd i , B h i w a ni थायी लेखा सं./जीआइआर सं./P A N / G IR N o . A B G P K 2 6 1 5 L (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Sh. Shyam Manohar Singh, Sr. DR यथ क ओर से / Respondent by : Sh. V. Rajakumar, Advocate स ु नवाई क तार ख / D a t e o f H e a r i ng 05.05.2022 घोषणा क तार ख /D a te o f P r o n o u nc e me n t 05.05.2022 आदेश/O R D E R PER PRADIP KUMAR KEDIA, AM: T he c a p t i on e d a pp e al h as b ee n fi l e d a t t h e i ns t a nc e o f t he Re ve n ue a g a i ns t t he or d e r o f t h e C o m mi s s io ne r o f I nc o m e T a x (A p pe a l s ) -3 , G ur g a on ( ‘ C IT (A ) ’ in s hor t) , d a t ed 3 1.10 . 2 0 17 c on c e r n i n g A Y 2 014 -1 5. 2. Wh en t h e m at t e r w as ca l l e d fo r h e a ri ng in t he c ap ti on e d Re ve n ue ’s ap p e a l , L ea rn ed Co u ns el f or t he a s s es s e e a t t he ou t s e t s ub mi tt e d t h a t t h e de si g n a t e d a u t ho r i t y ha s al re a d y g ra nt ed c er ti fi c at e e l e c tr on i ca l l y t o th e de cl ar a n t a ss e s s ee ad mi tt i ng r e q ue s t o f t h e a s s es s e e fo r se t t le me nt o f d is p ut e un de r ‘V iv a d S e V i s hw a s S c he m e 20 20 ’ (V S V ) re a d w i t h ru l e s fra me d t he re un d er . Th e Ld . Co uns e l a c c o r di ng l y s ub mi t te d t ha t h e d oe s n ot s e ek t o d e f en d t h e s a id a pp e a l ow i ng t o e x e r c i s e o f o pt i on f or a v a i l i ng V S V s c he m e a nd c on se qu ent l y u r ge d t ha t as s e s s ee re q u es t fo r c lo s ur e o f Re ve n ue ’s a pp e al ma y pl e as e be gr a n t ed . 3. T he Re ve nu e r e a d i ly a gr e e d w i th t h e pro pos a l o n b e h al f o f A s ss ess e e h av in g re ga rd t o V S V S c he me a v a i le d by t he A s s es s e e. 4. In t he l i g ht o f re que s t s ma de on b eh a l f o f t h e ca p t i on e d A s s es s e e , t he a p pe a l i s di s mi s s e d as w i t hd ra w n i n li m i ne . H ow ev er , i n t h e e ve nt , t he A s s ess e e fa i ls t o a v a il t h e b en e fi t o f V S V S ch e me fo r a n y b ona fi de re as on s , t h e n t h e Re v e nu e w i l l b e a t l ib e r ty t o s e e k re s t o ra t io n o f o r i g i na l ap p e a l f or he a r i ng be for e IT A T i n ac c or da nc e w i th l a w . 5. In th e r es u l t , t he c a p t i o n e d a p pe al fi l e d by t he re ve nu e i s di s mis s e d a s w i t h dr a w n. Sd/- Sd/- (SAKTI JI T DEY) (PR ADI P K UM AR K EDI A) JUDI CI AL M EMBER ACCOUN TANT M EM BER Dated: /05/2022 *Neha, Sr. Private Secretary Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI This Order pronounced on 05/05/2022