Amit Kumar Gupta & Sons HUF, New Delhi V. ITO WARD - 40(5), New Delhi

ITA 850/DEL/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6952 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 18-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: RASHI SINGHAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI SMC-1 BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO.850/DEL/2020 ASSESSMENT YEAR : 2014-15 AMIT KUMAR GUPTA & SONS HUF, B-15, ROHIT GUNJ, TOP FLOOR, PITAMPURA, NEW DELHI-110034. PAN-AAKHA1196B VS ITO, WARD-40(5), NEW DELHI. APPELLANT RESPONDENT APPELLANT BY MS.RASHI SINGHAL, CA RESPONDENT BY SH. R.K.GUPTA, SR. DR DATE OF HEARING 06.04.2021 DATE OF PRONOUNCEMENT 06.04.2021 ORDER PER KUL BHARAT, JM : THIS APPEAL FILED BY THE ASSESSEE FOR THE ASSESSMEN T YEAR 2014-15 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-14, NE W DELHI DATED 05.12.2019. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS L ETTER DATED 05.04.2021, RECEIVED THROUGH EMAIL, HAS REQUESTED F OR WITHDRAWAL OF THE APPEAL FILED BY HER AND STATED THAT THE ASSESSEE HA S OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSM ENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2 020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VI VAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. ITA NO. 850/DEL/2020 4. IN VIEW OF THE ABOVE, I ACCEPT THE REQUEST OF TH E ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS PRONOUNCED ON CONCLUSION OF VIRT UAL HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 06 TH APRIL, 2021. SD/- (KUL BHARAT) JUDICIAL MEMBER * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI