Ram Saran Jain, Delhi v. ITO Ward 36 (2), Delhi

ITA 1422/DEL/2019 | 2015-2016
Pronouncement Date: 23-03-2021 | Result: Dismissed

Appeal Details

RSA Number 142220114 RSA 2019
Assessee PAN AAHPJ4316R
Bench Delhi
Appeal Number ITA 1422/DEL/2019
Duration Of Justice 2 year(s) 1 month(s) 3 day(s)
Appellant Ram Saran Jain, Delhi
Respondent ITO Ward 36 (2), Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 23-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 23-03-2021
Assessment Year 2015-2016
Appeal Filed On 20-02-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-1 NEW DELHI BEFORE SH. ANIL CHATURVEDI ACCOUNTANT MEMBER AND SH. K. NARASIMHA CHARY JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.1422/DEL/2019 ASSESSMENT YEAR : 2015-16 RAM SARAN JAIN B-70/2 WAZIRPUR INDUSTRIAL AREA NEW DELHI - 110052 PAN AAHPJ 4316 R VS. ITO WARD-36(2) DELHI (APPELLANT) (RESPONDENT) A SSESSEE BY MS. AAKARTI DHAWAN ADV. RE VENUE BY -- NONE -- DATE OF HEARING: 23 /0 3 /202 1 DATE OF PRONOUNCEMENT: 23 /0 3 /202 1 ORDER PER K. NARASIMHA CHARY JM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 12.10.2018 OF THE COMMISSIONER OF INCOME TAX (APPEALS)- NEW DELHI RELATING TO ASSESSMENT YEAR 2015-16 2. BEFORE US ASSESSEE HAS MOVED AN APPLICATION DATED 23.03.2021 WHEREIN THE ASSESSEE HAS STATED THAT IT HAS OPTED FOR VIVAD SE VISHWAS (VSV) 2020 AND HAS FILED THE DECLARATION (FORM- ITA NO. 1422/DEL/2019 A.Y. 2015-16 2 1) AND UNDERTAKING (FORM-2) SCHEME AND DEPARTMENT HAD ISSUED FORM-3. THE ASSESSEE THEREFORE SEEKS TO WITHDRAW THE APPEAL. IN VIEW OF THE AFORESAID THE REQUEST FOR ADJOURNMENT BY REVENUE IS REJECTED. 3. AFTER CONSIDERING THE REQUEST MADE BY THE ASSESSEE WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT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 TRIBUNAL 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 WITH THESE DIRECTIONS APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4.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 23.03.2021 IMMEDIATELY AFTER CONCLUSION OF THE HEARING OF THE MATTER IN VIRTUAL MODE. SD/- SD/- (ANIL CHATURVEDI) (K. NARASIMHA CHARY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:- 23.03.2021 PY* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI