Sunil Goel, New Delhi V. ACIT Circle - 10(2), New Delhi

ITA 9246/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 4207 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2015-2016
• Appeal Filed On: 28-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 2(22)(e)

Judgement Text

I.T.A. No. 9246/Del/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No. 9246/Del/2019 िनधा[रणवष[/ Assessment Year: 2015-16 Shri Sunil Goel, 9 – Sukhdev Vihar, South New Delhi – 110 025. बनाम Vs. ACIT Circle : 10 (2) New Delhi. PAN No. AGHPG5150E अपीलाथȸ / Appellant Ĥ×यथȸ / Respondent िनधा[ǐरतीकȧओरसे /Assessee by : N o n e; राजèवकȧओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; सुनवाईकȧतारȣख/ Date of hearing : 23/06/2022 उƦोषणाकȧतारȣख/Pronouncement on : 23/06/2022 आदेश / O R D E R PER C. N. PRASAD, J. M. : 1. This appeal is filed by the assessee for assessment year 2015-16 against the order of the ld. CIT (Appeals)-4, New Delhi, dated 30.10.2019 in sustaining the addition of Rs.65,40,283/- made under Section 2(22)(e) of the Income Tax Act, 1961 (the Act) by the Assessing Officer. I.T.A. No. 9246/Del/2019 2 2. The assessee through his letter dated 5.05.2022 submitted that he has opted to settle the dispute involved in the impugned appeal under The Direct Tax Vivad Se Vishwas Scheme, 2020 and has already filed Form Nos. 1 and 2 under the Scheme and also received order in Form No. 5 for full and final settlement of taxes under the said Act. Therefore, the appeal of the assessee may be allowed to be withdrawn. 3. On careful consideration of the fact it is found that Form No. 5 has been issued to the assessee by the Department on 08 th February, 2022 under The Direct Tax Vivad Se Vishwas Act, 2020 for full and final settlement of taxes. Therefore, the appeal of the assessee for Assessment Year 2015-16 is allowed as withdrawn and hence dismissed. 4. In the result, appeal of the assessee is dismissed. Order pronounced in the open court on : 23/06/2022. Sd/- Sd/- (PRADIP KUMAR KEDIA) ( C. N. PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 23/06/2022. *MEHTA* Copy forwarded to : 1. Appellant; 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. I.T.A. No. 9246/Del/2019 3 Date of dictation 23.06.2022 Date on which the typed draft is placed before the dictating member 23.06.2022 Date on which the typed draft is placed before the other member 23.06.2022 Date on which the approved draft comes to the Sr. PS/ PS 23.06.2022 Date on which the fair order is placed before the dictating member for pronouncement 23.06.2022 Date on which the fair order comes back to the Sr. PS/ PS 23.06.2022 Date on which the final order is uploaded on the website of ITAT 23.06.2022 Date on which the file goes to the Bench Clerk 23.06.2022 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order