Bimla Devi, Gurgaon V. ITO WARD - 1(3), Gurgaon

ITA 169/DEL/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8693 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 09-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RUPESH AGARWAL

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.9396/DEL/2019 ASSESSMENT YEAR : 2015-16 PUSHPA BUILDERS LTD., 6, D B GUPTA ROAD, PAHARGANJ, NEW DELHI-55 PAN AAGCP 0642 L VS. ACIT CIRCLE 20(1), NEW DELHI (APPELLANT) (RESPONDENT) A SSESSEE BY SHRI ROHIT TIWARI, ADV. SHRI MOHAN KALRA, ADV. RE VENUE BY SHRI RUPESH AGARWAL, SR.DR DATE OF HEARING: 2 4 /0 3 /202 1 DATE OF PRONOUNCEMENT: 24 /0 3 /202 1 ORDER PER K. NARASIMHA CHARY , JM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 09.09.2019 OF THE COMMISSIONER OF INCOME TAX (APPEALS)-7, NEW DELHI RELATING TO ASSESSMENT YEAR 2015-16. 2. BEFORE US, ASSESSEE HAS MOVED AN APPLICATION DATED 16 TH MARCH, 2021 WHEREIN THE ASSESSEE HAS STATED THAT IT HAS OPTED FOR VIVAD SE VISHWAS (VSV) 2020 AND HAS FILED THE DECLARATION (FORM- ITA NO. 9396/DEL/2019 A.Y. 2015-16 2 1) AND UNDERTAKING (FORM-2) SCHEME AND DEPARTMENT HAD ISSUED FORM-3. THE ASSESSEE THEREFORE SEEKS TO WITHDRAW THE APPEAL TO WHICH THE REVENUE HAS NO OBJECTION. 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 AFTER CONSIDERING THE REQUEST MADE BY THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID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 WITH THESE DIRECTIONS, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4.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 24.03.2021, IMMEDIATELY AFTER CONCLUSION OF THE HEARING OF THE MATTER IN VIRTUAL MODE. SD/- SD/- (ANIL CHATURVEDI) (K. NARASIMHA CHARY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:- 24.03.2021 PY* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI