Shyam Kishor Agarwal, Delhi v. ITO, ward- 61(3), New Delhi

ITA 5847/DEL/2018 | 2014-2015
Pronouncement Date: 23-03-2021 | Result: Dismissed

Appeal Details

RSA Number 584720114 RSA 2018
Assessee PAN AENPA7272H
Bench Delhi
Appeal Number ITA 5847/DEL/2018
Duration Of Justice 2 year(s) 6 month(s) 12 day(s)
Appellant Shyam Kishor Agarwal, Delhi
Respondent ITO, ward- 61(3), New 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 2014-2015
Appeal Filed On 10-09-2018
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.5847/DEL/2018 ASSESSMENT YEAR : 1914-15 SHYAM KISHOR AGARWAL 62 NEW MODEL APARTMENTS SECTOR 13 ROHINI DELHI-110085 PAN AENPA 7272 H VS. ITO WARD 61(3) NEW DELHI (APPELLANT) (RESPONDENT) A SSESSEE BY SHRI GIRISH AGARWAL CA RE VENUE BY -- NONE -- DATE OF HEARING: 23 /0 3 /202 1 DATE OF PRONOUNCEMENT: 23 /0 3 /202 1 ORDER PER ANIL CHATURVEDI AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 26.06.2018 OF THE COMMISSIONER OF INCOME TAX (APPEALS)- 20 NEW DELHI RELATING TO ASSESSMENT YEAR 2014-15. 2. BEFORE US ASSESSEE HAS MOVED AN APPLICATION WHEREIN THE ASSESSEE HAS STATED THAT IT HAS OPTED FOR VIVAD SE VISHWAS (VSV) 2020 AND HAS FILED THE DECLARATION (FORM-1) AND UNDERTAKING ITA NO. 5847/DEL/2018 A.Y. 1985-86 2 (FORM-2) SCHEME AND DEPARTMENT HAD ISSUED FORM-3 ON 10.12.2020. THE ASSESSEE THEREFORE SEEKS WITHDRAWAL OF 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 AFTER CONSIDERING THE REQUEST MADE BY THE ASSESSEE WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT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 WITH THESE DIRECTIONS APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4.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/- (K. NARASIMHA CHARY) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT 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