Shobit Aggarwal, New Delhi V. ITO WARD - 72(1), New Delhi

ITA 7918/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6922 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 30-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJIV MAHAJAN
• Section: 201; 20

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC - I : NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NO. 7918 / DEL /201 9 ASSESSMENT YEAR : 20 1 5 - 16 SHOBIT AGGARWAL, 15/23, EAST PUNJABI BAGH, NEW DELHI. PAN : BBOPA8719E VS ITO, WARD - 72(1), NEW DELHI. (APP ELL A NT ) (RESPONDENT) A SSESSEE BY : SHRI V. RAJA KUMAR, ADVOCATE RE VENUE BY : SHRI SANJIV MAHAJAN, SR. DR DATE OF HEARING : 2 7.01. 20 2 1 DATE OF PRONOUNCEMENT : 27 . 01 . 20 2 1 ORDER PER R. K. PAN DA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 2 8 TH AUGUST, 201 9 OF THE CIT(A) - 21 , NEW DELHI, RELATING TO THE ASSESSMENT YEAR 201 5 - 16 . 2. THE LD. COUNSEL FOR THE ASSESSEE, AT THE TIME OF HEARING, FILED AN APPLICATION SEEKIN G WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE STATING THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. HOWEVER, F ORM NO.3 IS YET TO BE OBTA INED . HE ACCORDINGLY SUBMITTED THAT THIS APPEAL MAY BE ALLOWED TO BE WITHDRAWN. ITA NO S . 7918 / DEL /201 9 2 3. IN ABSENCE OF ANY OBJECTION FROM THE SIDE OF THE LD. DR, THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL IS ALLOWED. 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID SCHEME , THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNA L SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. THE REVENUE HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 5. IN VIEW OF THE AFORESAID, THE APPEAL IS CONSIGNED TO RECORD AND, FOR STATISTICAL PURPOSES, IS TREATED AS DISMISSED. THE O RDER W AS PRO NOUNCED IN THE OPEN COURT ON CONCLUSION OF THE HEARING ITSELF, I.E., ON 27 TH JANUARY, 2021. . SD/ - ( R. K. PANDA ) ACCOUNTANT MEMBER DATED: 27 TH JANUARY, 2021. DK ITA NO S . 7918 / DEL /201 9 3 COPY FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI