Late Kamlesh Garg(through Legal Heir I.D. Garg), Delhi V. ACIT, Circle-3(1), New Delhi

ITA 9519/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8293 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 12-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRAKASH DUBEY
• Assessee Lawyers: DIVYANSHU JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AN D SHRI SUDHANSHU SRIVASTAVA, JUDICIAL ME MBER ITA NO. 9519/DEL/2019 ASSESSMENT YEAR 2013-14 LATE KAMELSH GARG (THROUGH LEGAL HEIR I.D. GARG), D-3, COLUMBUS APARTMENT, PLOT NO. 15, SECTOR 7, PHASE-I, DWARKA, DELHI-110075 (PAN: AAHPG0466F) VS ACIT, CIRCLE - 3(1), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI DIVYANSHU JAIN, ADVOCAT E RESPONDENT BY: SHRI PRAKASH DUBEY, S R. DR DATE OF HEARING : 12.01.2021 DATE OF PRONOUNCEMENT : 12.01.2021 ORDER PER G.S. PANNU, VICE PRESIDENT THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX(A)-15, DELHI DATED 03. 10.2019 AND PERTAINS TO ASSESSMENT YEAR 2013-14. ITA 9519/DEL/2019 2 2. THE ASSESSEE, VIDE LETTER DATED 06.01.2021, HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND STATED THA T THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2 020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD S E VISHWAS ACT, 2020 HAS ALSO 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 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN.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 IN THE PRESENCE OF BOTH THE PARTIES ON 12 TH JANUARY, 2021. SD/- SD/- (SUDHANSHU SRIVASTAVA) ( G.S. PANNU ) JUDICIAL MEMBER VICE PRE SIDENT GS ITA 9519/DEL/2019 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR