Batra Rice Mills, Karnal V. ITO WARD - 1, Karnal

ITA 157/DEL/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8856 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 08-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-1, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. K. NARASIMHA CHARY, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.157/DEL/2020 (FOR ASSESSMENT YEAR 2011-12) BATRA RICE MILLS, 118/7, KM STONE, NEAR VILLAGE KAMBOHPURA, KARNAL, HARYANA 132001 PAN NO. AAAFB 6858 P VS. ITO WARD-1, KARNAL (APPELLANT) (RESPONDENT) A SSESSEE BY SHRI RAKESH JAIN, ADV. RE VENUE BY -- NONE -- DATE OF HEARING: 23 / 0 3 /202 1 DATE OF PRONOUNCEMENT: 23 / 0 3 /202 1 ORDER PER ANIL CHATURVEDI, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 03.10.2019 OF THE COMMISSIONER OF INCOME TAX (APPEALS), KARNAL PERTAINING TO ASSESSMENT YEAR 2011-12. 2. BEFORE US, ASSESSEE HAS MOVED AN APPLICATION DATED 23.03.2021 WHEREIN THE ASSESSEE HAS STATED THAT IT HAS OPTED FOR VIVAD SE VISHWAS (VSV) 2020 AND HAS FILED THE DECLARATION (FORM- 2 1) AND UNDERTAKING (FORM-2) SCHEME AND DESIGNATED AUTHORITY IS YET TO ISSUE CERTIFICATE IN FORM-3. THE ASSESSEE THEREFORE SEEKS TO WITHDRAW THE APPEAL. IN VIEW OF THE AFORESAID, THE REQUEST FOR ADJOURNMENT BY THE REVENUE IS REJECTED. 3. AFTER CONSIDERING THE REQUEST MADE BY THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, 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. WITH THESE DIRECTIONS THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23.03.2021 SD/- SD/- (K. NARASIMHA CHARY) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE:- 23.03.2021 PY* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI