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Income Tax Appellate Tribunal - Delhi

Sudhir Kumar Agarwal, New Delhi vs Ito Ward 61(4), New Delhi on 7 December, 2020

                IN THE INCOME TAX APPELLATE TRIBUNAL
                      DELHI BENCH 'A'
                                   'A': NEW DELHI
                      (Through Video Conferencing)

              BEFORE SHRI G.S. PANNU,
                               PANNU, VICE PRESIDENT AND
                  SHRI AMIT SHUKLA,
                            SHUKLA, JUDICIAL MEMBER

                          ITA No.833
                              No.833/Del/20
                                 833/Del/201
                                    /Del/2019
                       Assessment Year : 2014
                                         2014-
                                            14-15

Sh. Sudhir Kumar Agarwal,      Vs.       Income Tax Officer,
D-6, Arya Nagar Society,                 Ward-
                                         Ward-61(4),
                                              61(4),
Patparganj, Delhi-
            Delhi-110092                 New Delhi
PAN-
PAN-AAOPA3900H
     (Appellant)                             (Respondent)

              Appellant by      :       Ms. Soumya Jain, CA.
              Respondent by     :       Shri Shiv Swaroop Singh, Senior DR.

      Date of hearing           :       07.12.2020
      Date of pronouncement         :    07.12.2020

                                ORDER

PER G.S. PANNU, PANNU, VP :

This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A), New Delhi dated 18.10.2018.

2. The learned counsel for the assessee, vide its letter dated 02.12.2020, received through email, has requested for withdrawal of the appeal filed by him and stated that 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, 2020.

3. Considering the aforesaid situation, the captioned appeal is consigned to records and treated as dismissed.

4. However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not 2 ITA-833/Del/2019 ultimately resolved in terms of the aforestated Act, the appellant (i.e., 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. The respondent (i.e., the Revenue) has no objection with regard to the aforesaid caveat.

5. In view of the aforesaid, the appeal is consigned to record and, for statistical purposes, is treated as dismissed.

Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 07th December, 2020.

                   Sd/-                                    Sd/-
            (AMIT SHUKLA)
                  SHUKLA)                        (G.S. PANNU)
                                                       PANNU)
          JUDICIAL MEMBER                       VICE PRESIDENT

sh

Copy   forwarded to: -
1.     Appellant
2.     Respondent
3.     CIT
4.     CIT(A)
5.     DR, ITAT                                            By Order
                                                     Assistant Registrar