PAYAL AGGARWAL ALIAS PAYAL GUPTA,NOIDA vs. ITO,WARD-36(5), NEW DELHI
आयकर अपीलीय अिधकरण
िदʟी पीठ “एस एम सी”, िदʟी
ŵी िवकास अव̾थी, Ɋाियक सद˟
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “SMC”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER
आअसं.1888/िदʟी/2024 (िन.व. 2011-12)
Payal Aggarwal Alias Payal Gupta,
A-16, Sector-30, Noida, Uttar Pradesh 201303
PAN: ARRPG-8967-G
...... अपीलाथᱮ/Appellant
बनाम Vs.
Income Tax Officer, Ward-36(5)
New Delhi
..... ᮧितवादी/Respondent
अपीलाथŎ Ȫारा/ Appellant by : Shri Karan Chawla, Chartered Accountant
(Through VC)
ŮितवादीȪारा/Respondent by : Shri Sanjay Kumar, Sr. DR
सुनवाई कᳱ ितिथ/ Date of hearing
:
14.01.2025
घोषणा कᳱ ितिथ/ Date of pronouncement :
:
14.01.2025
आदेश/ORDER
PER VIKAS AWASTHY, JM:
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 28.02.2024, for assessment year 2011-12. 2. The ld. Authorized Representative of the assessee submits that the assessee is settling the issue under Vivad Se Vishwas Scheme 2024(in short ‘VSVS’). He furnished a copy of Form No. 1, filed under the scheme. He made statement at Bar, that the assessee wishes to withdraw appeal.
3. In view of statement made by ld. AR of the assessee, appeal of the assessee is dismissed as withdrawn.
2
4. Liberty is granted to the assessee to revive appeal in the event application filed by the assessee under VSVS fails to mature. It is further made clear that if the assessee /appellant seeks to restore the appeal in the event assessee’s declaration made under VSVS is not accepted, the Registry shall not insist for filing of application for condonation of delay, if the Miscellaneous Application for recalling the order is filed beyond time on account of delay in communication of outcome under VSVS. [Re. M/s. Nannusamy Mohan(HUF) vs. ACIT in T.C.A No.372 of 2020
decided on 16/10/2020 by Hon’ble Madras High Court].
5. In the result, appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on Tue ay the 14th day of January,
2025. (VIKAS AWASTHY)
᭠याियक सद᭭य/JUDICIAL MEMBER
िदʟी/Delhi, ᳰदनांक/Dated 14.01.2025
NV/-
ᮧितिलिप अᮕेिषतCopy of the Order forwarded to :
1. अपीलाथᱮ/The Appellant ,
2. ᮧितवादी/ The Respondent.
3. The PCIT
4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी
5. गाडᭅ फाइल/Guard file.
BY ORDER,
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(Dy./Asstt.