Rishabh Aneja, New Delhi V. ACIT Circle-44(1), New Delhi

ITA 918/DEL/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 5849 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2015-2016
• Appeal Filed On: 26-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I. T. A. No. 918/ De l/ 2020 ( नधा रण वष / As s es s ment Yea r : 2015-16) Ri s ha b h A ne j a V - 34, S oa mi N ag a r, N e w D e l hi बनाम/ V s . A CI T C ir cl e – 44 (1 ) N e w D e l hi थायी लेखा सं./जीआइआर सं./P A N / G IR N o . A LC P A 3 3 2 4 L (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : None यथ क ओर से / Respondent by : Sh. Toufel Tahir, Sr. DR स ु नवाई क तार ख / D a t e o f H e a r i ng 19.07.2022 घोषणा क तार ख /D a te o f P r o n o u nc e me n t 19.07.2022 आदेश/ O R D E R PER PRADIP KUMAR KEDIA, AM: T he c a p t i on e d a pp e al h as b ee n fi l e d a t t he i ns t a n c e o f t he a s s es s e e a ga in s t t he or de r o f t h e Co m mi s s i on e r o f In c o m e T a x (A p pe a l s ) -1 5, D e lh i (‘ CI T( A ) ’ i n s hor t) , d a t e d 12. 09 . 2 01 9 c on c e r n i n g A Y 2 015 -1 6. 2. T he c a pt io n e d a s s e s s ee ha s s o u gh t t o w it hd r aw t he a pp e a l l i st e d a b o v e o n th e gro u n d th a t a s s es s e e h a s op t e d t o a v a i l b e n e fi t s o f ‘V i v a d s e V is h w a s S ch e m e, 2 02 0’ (V S V ). A s pe r l et t e r fi l e d by a s s es s e e, i t i s s ubm i t t e d t h a t a s se s s e e do es no t s eek to p urs u e t he s a id a p p ea l o w i n g t o e x e rc is e o f op t i on f o r a va i l ing V S V S c he m e a nd c o ns e q u en t l y re qu e s t ed t h a t a s s e s se e ’s ap p l i c a ti on fo r w i th d ra w a l o f a p pe a l ma y p l e a se be g r a nt ed . 3. T he l d. D e pa r t me n t al R e p r es e n t a t i ve fo r t he R e v enu e s t a t e d t ha t he ha s n o ob j e c t i o n to w i t hd ra w t h e a p pe a l in t h e c i r c u ms t a n c e s na r r a t e d on be ha l f o f t h e as s e s s ee . 4. In t he l i g ht o f re qu e s t s m ad e on be h a l f o f t he ca p t i on e d p ar ty , t he a pp e a l is d i s mi s s e d a s w i t h dr a w n. H ow ev e r , i n t he ev e nt , t h e a s s es s e e fa i l s t o a v a i l t h e be n e f it o f V S V S ch e me fo r a n y bo na fi de re a s o ns , th en t he a s s e s se e c on c e r ne d w il l be a t l i be r t y t o s e e k re s t o ra t io n o f o r i g i na l ap p e a l f or he a r i ng be for e IT A T i n ac c or da nc e w i th l a w . 5. In th e re s ul t , t he ca pt i on e d a p p e al i s d i s m is s e d a s w i t hdr a w n. Sd/- Sd/- (KUL BHARA T) (PR ADI P KUM AR KEDI A) JUDI CI AL M EMBER ACCOUN TANT M EM BER Dated: /07/2022 *Neha, Sr. Private Secretary* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI This Order pronounced on 19/07/2022