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Income Tax Appellate Tribunal, DELHI
Before: SH. ANIL CHATURVEDI & SH. KULDIP SINGH
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) Assessment Year : 2014-15 Dipen Dholakiya, Vs. Income Tax Officer, 98-D, Kamla Nagar, Delhi- Ward-35(2), New Delhi 110007 PAN-AAGHD 4857 C (APPELLANT) (RESPONDENT) Assessee by None Revenue by Ms. Nidhi Srivastava, CIT-DR Date of hearing: 25/02/2021 Date of Pronouncement: 25/02/2021 ORDER PER KULDIP SINGH, JM:
This appeal filed by the assessee is directed against the order dated 15.12.2017 of the Commissioner of Income Tax (Appeals)- 12, New Delhi relating to Assessment Year 2014-15.
Before us, assessee has vide email dated 20th February, 2021 seeks withdrawal of appeal as 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. Ld. DR has no objection to the withdrawal.
2 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 After considering the request made by the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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 With these directions, appeal of the assessee is dismissed as withdrawn.
In the result, appeal of the assessee is dismissed.
Order pronounced in the open court on 25.02.2021, immediately after conclusion of the hearing of the matter in virtual mode.