Sanjay Garg, New Delhi V. ACIT, Central Circle-08, New Delhi

ITA 8936/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3185 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 18-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR GUPTA ITO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-2, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.8936/DEL/2019 ASSESSMENT YEAR : 2011-12 SANJAY GARG 37, GROUND FLOOR, DEFENCE ENCLAVE, NEW DELHI - 110092 PAN-AEIPG 5146 D VS. ACIT CENTRAL CIRCLE 08 NEW DELHI (APPELLANT) (RESPONDENT) A SSESSEE BY SHRI NIPUN MITTAL, C.A. RE VENUE BY SHRI ANIL KUMAR GUPTA, ITO DATE OF HEARING: 03 /0 3 /202 1 DATE OF PRONOUNCEMENT: 03 /0 3 /202 1 ORDER PER SUCHITRA KAMBLE, JM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 18.10.2019 OF THE COMMISSIONER OF INCOME TAX (APPEALS)- 24, NEW DELHI RELATING TO ASSESSMENT YEAR 2011-12. 2. BEFORE US, ASSESSEE HAS MOVED AN APPLICATION SEE KS WITHDRAWAL OF APPEAL AS IT HAS OPTED FOR VIVAD SE V ISHWAS (VSV) ITA NO. 8936/DEL/2019 A.Y. 2011-12 2 2020 AND HAS FILED THE DECLARATION (FORM-1) AND UND ERTAKING (FORM-2) SCHEME. LEARNED DR HAS NO OBJECTION TO THE WITHDRAWAL. 3. AFTER CONSIDERING THE REQUEST MADE BY THE ASSESS EE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FO R THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TR IBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. WITH THESE DIRECTIONS, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 03.03.2021, IMMEDIATELY AFTER CONCLUSION OF THE HEARING OF THE MATTER IN VIRTUAL MODE. SD/- SD/- ( N.K. BILLAIYA ) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:- 03.03.2021 PY* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI ITA NO. 8936/DEL/2019 A.Y. 2011-12 3 ITA NO. 8936/DEL/2019 A.Y. 2011-12 4