NEEMA SHARMA,NEW DELHI vs ITO, WARD-45(3), NEW DELHI

Income Tax Appellate Tribunal, DELHI

For Appellant: Shri Naresh Samkaria, C.A

Hearing: 31/05/2021Pronounced: 31/05/2021

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-2’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) (Assessment Year : 2015-16) Neema Sharma Vs. ITO EA-145/2, Tagore Garden Ward-45(3), New Delhi-110027 New Delhi PAN : BFSPS 9645 P (APPELLANT) (RESPONDENT) Assessee by Shri Naresh Samkaria, C.A. Revenue by --None-- Date of hearing: 31/05/2021 Date of Pronouncement: 31/05/2021 ORDER PER ANIL CHATURVEDI, AM:

This appeal filed by the assessee is directed against the order dated 31.08.2018 of the Commissioner of Income Tax (Appeals)- 15, Delhi relating to Assessment Year 2015-16.

Before us, assessee has moved an application dated 09.04.2020 wherein the assessee has stated that it has opted for Vivad Se Vishwas (VSV) 2020 and has filed the declaration (Form- 1) and undertaking (Form-2) Scheme and department had issued Form-3. The assessee, therefore, seeks to withdraw the appeal.

2 3. After considering the request made by the assessee, I dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 With these directions, appeal of the assessee is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed.

NEEMA SHARMA,NEW DELHI vs. ITO, WARD-45(3), NEW DELHI