Om Kishan Gupta, Delhi V. ACIT, Circle-55(1), New Delhi

ITA 8935/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6558 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2014-2015
• Appeal Filed On: 18-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARNWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AN D SHRI SUDHANSHU SRIVASTAVA, JUDICIAL ME MBER ITA NO. 8935/DEL/2019 ASSESSMENT YEAR 2014-15 SHRI OM KISHAN GUPTA, C-39, ANAND VIHAR, DELHI-110092 (PAN: AESPG6326B) VS ACIT, CIRCLE-55(1), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI M. BARNWAL, SR. DR DATE OF HEARING : 25.01.2021 DATE OF PRONOUNCEMENT : 25.01.2021 ORDER PER G.S. PANNU, VICE PRESIDENT THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX(A)-37, NEW DELHI DATED 3 1.08.2019 AND PERTAINS TO ASSESSMENT YEAR 2014-15. 2. THE ASSESSEE, VIDE HIS LETTER, HAS REQUESTED FO R WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE ITA 8935/DEL/2019 2 RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO TH IS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS AL SO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST O F THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING ON 25 TH JANUARY, 2021. SD/- SD/- (SUDHANSHU SRIVASTAVA) ( G.S. PANNU ) JUDICIAL MEMBER VICE PRE SIDENT GS COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR