Six Sigma Realty Pvt Ltd, New Delhi v. ITO WARD - 23(5), New Delhi

1 ITA NO. 6237/DEL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-2 NEW DELHI BEFORE SHRI N. K. BILLAIYA ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE JUDI CIAL MEMBER I.T.A. NO. 6237/DEL/20 19 (A.Y 2014-15) (THROUGH VIDEO CON FERENCING) SIX SIGMA REALTY PVT. LTD. C/O. CA SAHIL GUPTA B-3/9 2 ND FLOOR MODEL TOWN-1 NEW DELHI AADCC2366H (APPELLANT) VS ITO WARD-23(5) NEW DELHI (RESPONDENT) ORDER PER SUCHITRA KAMBLE JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST ORDER DATED 29/05/2019 PASSED BY CIT(A)-XXV NEW DELHI FOR ASSESSMENT YEAR 2014-15. 2. BEFORE US THE LD. AR SUBMITTED THAT THE ASSESS EE HAS MOVED AN APPLICATION TO RESOLVE THE PENDING ISSUE THROUGH DI RECT TAX VIVAD SE VISHWAS SCHEME (VSV) ACT 2020 AND HAS FILED DECLARATION FORM NO. 1 & 2 AND RECEIVED FORM NO. 3 DATED 20.11.2020 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A APPELLANT BY SH. SAHIL GUPTA CA RESPONDENT BY SH. VIJAY KUMAR KATARIA SR. DR DATE OF HEARING 22.03.2021 DATE OF PRONOUNCEMENT 22.03.2021 2 ITA NO. 6237/DEL/2019 CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARR EARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUN AL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER THE SAME. TH E APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF B OTH THE PARTIES ON THIS 22 ND DAY OF MARCH 2021. SD/- SD/- (N. K. BILLAIYA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 22/03/2021 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI