RAVI ARORA, NEW DELHI V. ACIT, CENTRAL-13, NEW DELHI

ITA 7781/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0171 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Appeal Filed On: 27-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SOHAIL MALIK
• Section: 5(2)

Judgement Text

1 ITA NO. 7781/DEL/2017 IN THE INCOME TAX APPELLAT E TRIBUNAL DELHI BENCH: F NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT M EMBER AND MS SUCHITRA KAMBLE, JUDIC IAL MEMBER ITA NO. 7781/DEL/2017 ( A.Y 2014-15) (THROUGH VIDEO CONFEREN CING) RAVI ARORA F-5/9, GROUND FLOOR, VASANT VIHAR, NEW DELHI AAJPA7287J (APPELLANT) VS ACIT CENTRAL-13 JHANDEWALAN EXTENSION, NEW DELHI (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. SOHAIL MALIK, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 1 ST DECEMBER, 2017 PASSED BY CIT(A)-XXVI, NEW DELHI FOR ASSESSMEN T YEAR 2014-15. 2. BEFORE US, THE LD. DR APPEARED AND SUBMITTED TH AT THE ASSESSEE HAS MOVED AN APPLICATION DATED 30.01.2021 THEREBY STATI NG THAT THE ASSESSEE HAS RESOLVED THE PENDING ISSUE THROUGH DIRECT TAX VIV AD SE VISHWAS SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & 2. THE ASSESSEE RECEIVED FORM NO. 3 DATED 11.01.2021 AS WELL AS FOR M NO. 4 DATED 18.02.2021 AND FORM NO. 5 DATED 19.02.2021 I.E. ORDER FOR FULL AND FINAL SETTLEMENT OF TAX ARREARS UNDER SECTION 5(2) R.W.S. 6 OF THE DIRECT T AX VIVAD SE VISHWAS ACT, 2020 ALONG WITH THE DIRECT TAX VIVAD SE VISHWAS RUL ES, 2020. DATE OF HEARING 16.03.2021 DATE OF PRONOUNCEMENT 16.03.2021 2 ITA NO. 7781/DEL/2017 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS THE SAME IS WITHDRAWN BY THE ASSESSEE VIDE LETTER DATED 15.03.2021. THE APPE AL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF L D. DR ON THIS 16TH DAY OF MARCH, 2021. SD/- SD/- (ANIL CHATURVEDI) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL ME MBER DATED: 16/03/2021 R. NAHEED COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI