Satish Kumar, Muzaffarnagar V. ITO, Ward- 2(3), Muzaffarnagar

ITA 7734/DEL/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6383 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2015-2016
• Appeal Filed On: 04-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 251

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G”: NEW DELHI ] BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER A N D SHRI AMIT SHUKLA, JUDICIAL MEMBER (Through Video Conferencing) ITA. No. 7734/Del/2018 (Assessment Year: 2015-16) Shri Satish Kumar, 808 – Adarsh Colony, Muzaffar Nagar – 251 001. Uttar Pradesh. PAN: AFUPK3411J Vs. Addl. CIT, Special Range : 9, New Delhi. (Appellant) (Respondent) Assessee by : None [Written Application]; Department by : Shri Umesh Takyar, Sr. DR; Date of Hearing : 15/12/2021 Date of pronouncement : 15/12/2021 O R D E R PER AMIT SHUKLA, J. M. 1. The aforesaid appeal has been filed by the assessee against the impugned order dated 20.09.2018 passed by the Commissioner of Income Tax (Appeals), Muzaffar Nagar, for assessment year 2015-16. 2. At the time of hearing the assessee, vide his application dated 4.12.2021, submitted that he has opted to settle the dispute involved in the impugned appeal under The Direct Taxes Vivaad Se Vishwas Scheme and has already filed Form Nos. 1 Page | 2 and 2 and Form No. 4 under the Scheme. Therefore, the appeal of the assessee may be allowed to be withdrawn. 3. The ld. DR also agreed with the above contentions. 4. On careful consideration of the fact it is found that Form No. 5 has been issued to the assessee on 09 th June, 2021, under The Direct Taxes Vivaad Se Vishwas Act, 2020. Therefore, the appeal of the assessee is allowed as withdrawn and hence dismissed. 5. In the result, appeal of the assessee is dismissed. Order pronounced in the open court on : 15/12/2021. Sd/- Sd/- ( N. K. BILLAIYA ) ( AMIT SHUKLA ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 15/12/2021. *MEHTA* Copy forwarded to 1. Appellant; 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 15.12.2021 Date on which the typed draft is placed before 15.12.2021 Page | 3 the dictating member Date on which the typed draft is placed before the other member 15.12.2021 Date on which the approved draft comes to the Sr. PS/ PS 15.12.2021 Date on which the fair order is placed before the dictating member for pronouncement 15.12.2021 Date on which the fair order comes back to the Sr. PS/ PS 15.12.2021 Date on which the final order is uploaded on the website of ITAT 15.12.2021 date on which the file goes to the Bench Clerk 15.12.2021 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order