Sanjay Walia, New Delhi V. ITO WARD - 19(1), New Delhi

ITA 8437/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 4301 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2015-2016
• Appeal Filed On: 24-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./ I.T. A. No.8437/Del/2019 ( नधा रण वष / Assess ment Yea r : 2015-16) Sa n ja y W a li a K - 1 , 1 8 0 / 3 , W e s te r n A v e n u e s , Sa in ik F a r m, N e w D e l h i - 1 1 0 0 6 2 बनाम/ V s . I T O W a r d - 1 9 ( 1 ) N e w D e l h i थायी लेखा सं. /जीआइआर सं. / P A N / G I R N o . A A J P W 9 7 6 3 D (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Sh. Ramesh Goyal, CA Sh. Akshay Goyal, Advocate यथ क ओर से / Respondent by : Ms. Kajal, Sr. DR स ु नवाई क तार ख / D a t e o f H e a r i n g 22.09.2022 घोषणा क तार ख /D a t e o f P r o n o u n c e m e n t 22.09.2022 आदेश/O R D E R PER PRADIP KUMAR KEDIA, AM: T h e c a p tio n e d a p p e a l h a s b e e n f ile d a t th e i n s ta n c e o f th e a ss e s se e a g a in st th e o r d e r o f th e C o m m is si o n e r o f I n c o m e T a x ( A p p e a ls ) - 2 2 , N e w D e l h i ( ‘ C I T ( A ) ’ in s h o r t) , d a te d 2 8 .0 8 . 2 0 1 9 c o nc e r n i n g A Y 2 0 1 5 - 1 6 . 2 . T h e c a p t io n e d a ss e ss e e h a s so u g h t to w i th d r a w the a p p e a l li st e d a b o v e o n th e g r o u n d th a t a s se s se e h a s o p t e d to a v a il b e n e f its o f ‘ V i v a d s e V i sh w a s Sc h e m e , 2 0 2 0 ’ ( V S V ) . A s p e r l e t te r d a t e d 2 2.0 9 .2 0 2 2 f i le d b y a ss e s se e , i t i s s u b m it te d t h a t a s se ss e e d o e s n o t s ee k to p u r su e t h e sa i d a p p e a l o w in g to e x e r c i se o f o p t io n f o r a v a ili n g V S V Sc h e m e . I t w a s su b m itt e d t h a t th e a ss e s se e h a s m o v e d a n a p p li c a ti on r e q u e s ti n g s e t tle m e n t b e f o r e th e c o n c e r n e d a u t h o r i t y. 3 . T h e ld . D e p a r t m e n ta l R e p r e se n t a t iv e f o r th e R e v en u e st a te d th a t h e h a s n o o b je c t io n to w ith d r a w t h e a p p e a l in t h e c ir cu m s ta n c e s n a r r a te d o n b e h a lf o f th e a s se ss e e . 4 . I n t h e li g h t o f r e q u e s ts m a d e o n b e h a lf o f th e ca p t io n e d p a r t y, th e a p p e a l i s d i s m is se d a s w it h d r a w n . H o w e v e r , in th e ev e n t , t h e a s se ss e e f a il s to a v a i l th e b e n e f i t o f V SV S c h e m e f o r a n y b o n a f id e r e a s o n s, t h e n th e a ss e s se e c o n c e r n e d w il l b e a t l ib e r t y t o se e k r e s tor a t io n o f o r i g i n a l a p p e a l f o r h e a r in g b e f o r e I T A T i n a c c o r d a n c e w it h la w . 5 . I n th e r e s u l t, t h e c a p ti o n e d a p p e a l i s d i s m is se d a s w i th d r a w n . Sd/- Sd/- ( C. M. GARG) (PRADI P K UM AR K EDIA) JUDI CIAL ME MBER ACCOUNT ANT ME MBER Dated: /09/2022 *Neha, Sr. Private Secretary* This Order pronounced on 22/09/2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Date of dictation 22.09.2022 Date on which the typed draft is placed before the dictating Member 27.09.2022 Date on which the typed draft is placed before the Other Member 27.09.2022 Date on which the approved draft comes to the Sr. PS/PS 27.09.2022 Date on which the fair order is placed before the Dictating Member for pronouncement 27.09.2022 Date on which the fair order comes back to the Sr. PS/PS 27.09.2022 Date on which the final order is uploaded on the website of ITAT 27.09.2022 Date on which the file goes to the Bench Clerk 27.09.2022 Date on which the file goes to the Head Clerk