Ritu Miglani, New Delhi V. ITO, Ward-46(5), New Delhi

ITA 1514/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8746 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 25-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: PRATEEK SAXENA

Judgement Text

1 ITA NO. 1514/DEL/2019 IN THE INCOME TAX APPELLAT E TRIBUNAL DELHI BENCH: SMC -1 NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBE R AND MS SUCHITRA KAMBLE, JUDIC IAL MEMBER ITA NO. 1514/DEL/2019 ( A.Y 2008-09) (THROUGH VIDEO CONFEREN CING) RITU MIGLANI 44, DSIDC COMPLEX, MATA SUNDRI ROAD, NEW DELHI AJYPM8686M (APPELLANT) VS ITO WARD-46(5) DRUM SHAPE BUILDING, NEW DELHI (RESPONDENT) APPELLANT BY SH. PRATEEK SAXENA, ADV RESPONDENT BY SH. AJAY KUMAR, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 19/12/2018 PASSED BY CIT(A)-16, NEW DELHI FOR ASSE SSMENT YEAR 2008-09. 2. BEFORE US, THE ASSESSEE HAS MOVED AN APPLICATI ON DATED 10/01/2021, WHERE IN IT IS SUBMITTED THAT THE ASSES SEE HAS FILED FORM NO. 1 & 2 IN THE DIRECT TAX VIVAD SE VISHWAS H SCHEME (VSV) ACT, 2020 AND HAS RECEIVED FORM NO. 3 FROM TH E DEPARTMENT. DATE OF HEARING 11.01.2021 DATE OF PRONOUNCEMENT 11.01.2021 2 ITA NO. 1514/DEL/2019 THE ASSESSEE, THEREFORE, SEEKS TO WITHDRAW THE APPE AL TO WHICH REVENUE HAS NO OBJECTION. 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OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISP UTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NO T ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSE E SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER DIRECTIONS THE APPEAL O F THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. 5. ORDER IS PRONOUNCED IN THE OPEN COURT IN PRESENC E OF BOTH THE PARTIES ON 11 TH JANUARY, 2021. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 11 TH DAY OF JANUARY, 2021. SD/- SD/- (R. K. PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED: 11/01/2021 R. NAHEED 3 ITA NO. 1514/DEL/2019 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI