Anita Prithani, New Delhi V. DCIT, Central Circle-17, New Delhi

ITA 1155/DEL/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8964 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 15-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Assessee Lawyers: RASHI SINGHAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘A’ : NEW DELHI) (Through Video Conferencing) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1155/Del/2018 (Assessment Year : 2010-11) M/s. Anita Prithani Brahmaputra House, A-7, NH-8, Mahipalpur, Crossing, New Delhi-110037 PAN : AFOPP4819B Vs. DCIT, Central Circle-17 New Delhi (APPELLANT) (RESPONDENT) Assessee by Shri Rashi Singhal, CA Revenue by Ms. Suman Malik, Sr. DR Date of hearing: 14.02.2022 Date of Pronouncement: 14 .02.2022 ORDER PER ANUBHAV SHARMA, JM: This appeal has been preferred by the assessee against the appellate order dated 16.11.2017 u/s 250(6) of the Income Tax Act, 1961 (hereinafter referred to as “The Act”) passed by Commissioner of Income Tax ITA No. 1155/Del/2018 M/s. Anita Prithani 2 (Appeals)- 35, New Delhi, being appeal no. 143/15-16 whereby the appeal was dismissed. 2. Heard and perused the record. An application has been filed, for withdrawal of the appeal by the assessee, in furtherance of settlement arrived under The Direct Tax Vivad Se Vishwas Act, 2020 (The Act of 2020). 3. On behalf of the appellant, from Form 3 under the Act of 2020 with regard to certificate under sub section (1) of Section 5 of the Act of 2020 and Form 4 regarding intimation of payment under sub section (2) of section 5 of the Act of 2020 have been placed on record and the same have not been refuted on behalf of the revenue. 4. The sub section (2) of section 4 of the Act of 2020 provides that on issuance of certificate under sub section (1) of section 5 by the designated authority the appeal pending before this tribunal shall be deemed to have been withdrawn from the date on which the said certificate is issued. The same in present case being 01.01.2020, and the intimation of payment being dated 28.04.2021. 5. In the light of aforesaid, the appeal in hand stands dismissed. 6. However, 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 Act of 2020, 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. ITA No. 1155/Del/2018 M/s. Anita Prithani 3 Order pronounced in the open court on 14/02/2022, immediately after conclusion of the hearing of the matter in virtual mode. Sd/- Sd/- (ANIL CHATURVEDI) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 14.02.2022 *Binita, SR.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI