Lokesh Kumar Garg, New Delhi V. DCIT Circle-38(1), New Delhi

ITA 9884/DEL/2019

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0432 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2014-2015
• Appeal Filed On: 30-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

I.T.A. No. 9884/Del/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “E” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No. 9884/Del/2019 िनधा[रणवष[/ Assessment Year: 2014-15 Lokesh Kumar Garg, HIG Flat No. 61 & 65, Pocket : 13, Sector : A–5, Narela, Delhi – 110 040. बनाम Vs. DCIT Circle : 38 (1) New Delhi. PAN No. ACTPG0400B अपीलाथȸ / Appellant Ĥ×यथȸ / Respondent िनधा[ǐरतीकȧओरसे /Assessee by : N o n e; राजèवकȧओरसे / Department by : Shri S. N. Takhar, Sr. D. R.; सुनवाईकȧतारȣख/ Date of hearing : 05/07/2022 उƦोषणाकȧतारȣख/Pronouncement on : 05/07/2022 आदेश / O R D E R PER C. N. PRASAD, J. M. : 1. This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), [hereinafter referred to CIT (Appeals)] Delhi-13, dated 07.11.2019 for assessment year 2014-15. I.T.A. No. 9884/Del/2019 2 2. The assessee vide his letter dated 18.05.2022 submitted that the 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 Therefore, the appeal of the assessee may be allowed to be withdrawn. 3.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 09 th March, 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 Therefore, the appeal of the assessee for Assessment Year 2014-15 is allowed as withdrawn and hence dismissed. 4. In the result, appeal of the assessee is dismissed. Order pronounced in the open court on : 05/07/2022. Sd/- Sd/- (ANADEE NATH MISSHRA) ( C. N. PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 05/07/2022. *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. 9884/Del/2019 3 Date of dictation 05.07.2022 Date on which the typed draft is placed before the dictating member 05.07.2022 Date on which the typed draft is placed before the other member 05.07.2022 Date on which the approved draft comes to the Sr. PS/ PS 05.07.2022 Date on which the fair order is placed before the dictating member for pronouncement 05.07.2022 Date on which the fair order comes back to the Sr. PS/ PS 05.07.2022 Date on which the final order is uploaded on the website of ITAT 05.07.2022 Date on which the file goes to the Bench Clerk 05.07.2022 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