Sumeet Kaur Kohli, New Delhi V. ITO Ward -45(3), New Delhi

ITA 1657/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8331 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 28-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: KHUSHBOO ARORA

Judgement Text

1 ITA NO. 1657/DEL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-1 NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO. 1657/DEL/2019 ( A.Y 2015-16) (THROUGH VIDEO CONFERENCING) SUMEET KAUR KOHLI BF-32, TAGORE GARDEN, NEW DELHI AFZPK8739G (APPELLANT) VS ITO WARD-45(3) NEW DELHI (RESPONDENT) APPELLANT BY MS. KHUSHBOO ARORA, CA RESPONDENT BY SH. AJAY KUMAR, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER DATED 24/12/2018 PASSED BY CIT(A)-15, NEW DELHI FOR ASSESSMENT YEAR 2015-16. 2. BEFORE US, THE ASSESSEE HAS MOVED AN APPLICATION WHEREIN IT IS SUBMITTED THAT THE ASSESSEE IS INTERESTED TO RESOLVE THE PENDING ISSUE THROUGH DIRECT TAX VIVAD SE VISHWASH SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & 2 BUT THE AUTHORITIES HAVE NOT YET GRANTED CERTIFICATE IN FORM NO. 3. DATE OF HEARING 14.01.2021 DATE OF PRONOUNCEMENT 14.01.2021 2 ITA NO. 1657/DEL/2019 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDERING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID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FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER DIRECTIONS THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4.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 IN PRESENCE OF BOTH THE PARTIES ON THIS 14 TH DAY OF JANUARY, 2021. SD/- SD/- (R. K. PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 14/01/2021. 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. 1657/DEL/2019 DATE OF DICTATION 14.01.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 14.01.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 14.01.2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 14.01.2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 14.01.2021 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 14.01.2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 14.01.2021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 14.01.2021 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER