Anil Kumar Malhotra, New Delhi V. ACIT Circle-55(1), New Delhi

ITA 8473/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1832 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 29-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH C CC C : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI AMIT SHUKLA SHRI AMIT SHUKLA SHRI AMIT SHUKLA SHRI AMIT SHUKLA, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NOS SS S. .. . 8473, 8473, 8473, 8473, 5357 5357 5357 5357/DEL/20 /DEL/20 /DEL/20 /DEL/2019 1919 19 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 20 2020 20 14 1414 14 - -- - 15 1515 15 ANIL KUMAR MALHOTRA, ANIL KUMAR MALHOTRA, ANIL KUMAR MALHOTRA, ANIL KUMAR MALHOTRA, D DD D- -- -11, GHARONDA APARTMENTS, 11, GHARONDA APARTMENTS, 11, GHARONDA APARTMENTS, 11, GHARONDA APARTMENTS, SHRESHTHA VIHAR, DELHI SHRESHTHA VIHAR, DELHI SHRESHTHA VIHAR, DELHI SHRESHTHA VIHAR, DELHI- -- -110092 110092 110092 110092 PAN : PAN : PAN : PAN : ADHPM6240Q ADHPM6240Q ADHPM6240Q ADHPM6240Q VS VSVS VS. .. . A AA A CIT, CIT, CIT, CIT, CIRCLE CIRCLE CIRCLE CIRCLE- -- -55 5555 55(1), (1), (1), (1), NEW DELHI NEW DELHI NEW DELHI NEW DELHI (APPELLANT) (RESPONDENT) APPELLAN T BY : SH. RAJIV KUMAR, CA RESPONDENT BY : MS. RINKU SINGH, SR. DR DATE OF HEARING : 04.12 04.12 04.12 04.12.2020 .2020 .2020 .2020 DATE OF PRONOUNCEMENT : 04 0404 04.1 .1.1 .12 22 2.2020 .2020 .2020 .2020 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THESE APPEALS BY THE ASSESSEE FOR THE ASSESSMENT Y EAR 2014-15 ARE DIRECTED AGAINST THE ORDERS OF LEARNED CIT(A), NEW DELHI DATED 19.08.2019 & 15.04.2019 RESPECTIVELY. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS L ETTER DATED 01.12.2020, RECEIVED THROUGH EMAIL, HAS REQUESTED F OR WITHDRAWALS OF THE APPEALS FILED BY HIM AND STATED THAT THE ASSESS EE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHE ME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF TH E DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. ITAS- 8473, 5357/DEL/2019 2 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWALS OF THE APPEALS. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRT UAL HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 04 TH DECEMBER, 2020. SD/- SD/- ( (( ( AMIT SHUKLA AMIT SHUKLA AMIT SHUKLA AMIT SHUKLA ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT SH COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR