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Income Tax Appellate Tribunal, DELHI BENCH: ‘A’ NEW DELHI
Before: MS SUCHITRA KAMBLE & DR. B. R. R. KUMAR
1 ITA No. 1878/Del/2018
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI
BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND DR. B. R. R. KUMAR, ACCOUNTANT MEMBER
I.T.A. No. 1878/DEL/2018 (A.Y 2014-15)
(THROUGH VIDEO CONFERENCING)
Anurag Sharma Vs ACIT 1590, Madarsa Road, Kashmere Circle-35(1) Gate, New Delhi New Delhi AASPS8137N (APPELLANT) (RESPONDENT)
Appellant by Sh. Sanjay Nath, CA Respondent by Sh. V. K. Kataria, Sr. DR
Date of Hearing 18.02.2021 Date of Pronouncement 18.02.2021
ORDER PER SUCHITRA KAMBLE, JM
This appeal is filed by the assessee against the order dated 14.12.2017 passed by CIT(A)-12, New Delhi for assessment year 2014-15.
Before us, the assessee has filed application dated 29.01.2021 wherein the assessee submitted that the assessee is interested to resolve the pending issue through Direct Tax “Vivad se Vishwash Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2. The application further states that Form No. 3 has also been issued.
2 ITA No. 1878/Del/2018
In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid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for reinstitution of the appeal and the Tribunal shall consider directions the appeal of the assessee is dismissed as withdrawn.
In the result, appeal of the assessee is dismissed.
Order pronounced in the Open Court on this 18TH Day of February, 2021 in presence of both the parties.
Sd/- Sd/- (B. R. R. KUMAR) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 18/02/2021 R. Naheed *