Court :
ITAT New Delhi
Brief :
The present appeal by the assessee is directed against theorder of Commissioner of Income Tax (Appeals), Rohtak, dated 15.01.2019 passed for assessment year 2014-15.
Citation :
ITA No.851/Del./2019
IN THE INCOME TAX APPELLATE TRIBUNAL,
DELHI BENCH: ‘SMC-1’ NEW DELHI
BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
AND
SHRI O.P. KANT, ACCOUNTANT MEMBER
[Through Video Conferencing]
ITA No.851/Del./2019
Assessment Year: 2014-15
Shri Itenderpal, Jhajjar,
H. No. 31, Near Phirni, VPO
Rewari Khera,
Jhajjar, Haryana
PAN :ABDPI7336M
(Appellant)
Vs.
ITO,
Ward-2,
Rohtak
(Respondent)
ORDER
PER O.P. KANT, AM:
The present appeal by the assessee is directed against theorder of Commissioner of Income Tax (Appeals), Rohtak, dated 15.01.2019 passed for assessment year 2014-15.
2. The learned counsel for the assessee has requested forwithdrawal of the appeal filed by the assessee and stated that theassessee has opted to settle the dispute relating to tax arrears for assessment year under consideration under the ‘Vivad SeVishwas Scheme, 2020’ and has applied Form Nos. 1 and 2 for the same. The Form No. 3 is still awaited.
3. Learned DR did not object to the same.
4. In view of above, we accept the request of the assessee forwithdrawal of the appeal. However, if the dispute relating to tax arrears is not ultimately resolved in terms of the ‘Vivad Se Vishwas Scheme, 2020’, the assessee shall be at liberty to approach the Tribunal for re-institution of the appeal and the Tribunal shall consider such application appropriately as per law.
5. In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 5th January, 2021.
Sd/- Sd/-
(BHAVNESH SAINI) (O.P. KANT)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 5th January, 2021.
RK/-(D.T.D.S.)
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR
Asst. Registrar, ITAT, New Delhi