Mr. Amit Agarwal, Dehradun V. ACIT, Dehradun

ITA 1497/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2368 (ITAT-DEHRADUN)
• Duration Of Justice: 3 year(s) 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 10-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NAVEEN CHANDRA UPADHYAYA
• Assessee Lawyers: VIRENDRA KALRA

Judgement Text

1 ITA NO. 1497/DEL.2017 IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBE R AND DR. B. R. R. KUMAR, ACCOUNT ANT MEMBER ITA NO. 1497/DEL/2017 ( A.Y 2008-09) (THROUGH VIDEO CON FERENCING) AMIT AGGARWAL VERENDRA KALRA & CO., CAS, 75/7, RAJPUR ROAD, DEHRADUN AETPA3371F (APPELLANT) VS ACIT CIRCLE-1 DEHRADUN (RESPONDENT) APPELLANT BY SH. VIRENDRA KALRA, CA RESPONDENT BY SH. NAVEEN CHANDRA UPADHYAYA, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 23/12/2016 PASSED BY CIT(A)- DEHRADUN FOR ASSESSMENT YEAR 200 8-09. 2. BEFORE US, THE LD. AR SUBMITTED THAT THE ASSESS EE HAS MOVED AN APPLICATION TO RESOLVE THE PENDING ISSUE THROUGH DI RECT TAX VIVAD SE VISHWASH SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & 2 AND FORM NO. 3 IS AWAITED. 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARR EARS FOR THE CAPTIONED DATE OF HEARING 19.02.2021 DATE OF PRONOUNCEMENT 19.02.2021 2 ITA NO. 1497/DEL.2017 ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUN AL FOR REINSTITUTION OF THESE APPEAL AND THE TRIBUNAL SHALL CONSIDER THE SAME. TH E APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF B OTH THE PARTIES ON THIS 19 TH DAY OF FEBRUARY, 2021. SD/- SD/- (B. R. R. KUMAR) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED: 19/02/2021 R. NAHEED COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. 1497/DEL.2017