Umesh Garg, Ghaziabad V. DCIT Central Circle-27, New Delhi

ITA 1733/DEL/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9295 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 19-10-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAGDISH SINGH SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY-C : NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K.N. CHARY , JUDICIAL MEMBER ITA NO.1733/DEL/2020 ASSESSMENT YEAR : 2013-14 MR. UMESH GARG, II-F, 114 NEHRU NAGAR, GHAZIABAD, UP PAN-ACFPG2756G VS. DCIT, CENTRAL CIRCLE-27, ROOM NO.605, 6 FLOOR, AAYAKAR BHAWAN LAXMI NAGAR, DISTT. CENTRE, NEW DELHI-110092 (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI DIVYANSH JAIN, ADVOCATE RESPONDENT BY : SHRI JAGDISH SINGH, SENIOR DR. DATE OF HEARING : 01.01.2021 DATE OF PRONOUNCEMENT : 01.01.2021 ORDER PER G.S. PANNU, VP : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2013-14 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-29, NEW DELHI, DATED 16.02 .2017. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE EMAIL DATED 31.12 .2020 HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND ST ATED THAT ITA-1733/DEL/2020 2 THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX AR REARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS ACT , 2020 (IN SHORT THE ACT). 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEAL IS CONSIGNE D TO RECORDS AND TREATED AS DISMISSED. 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE T HE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT U LTIMATELY RESOLVED IN TERMS OF THE AFORESTATED ACT, THE APPELLANT (I.E., T HE 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. TH E RESPONDENT (I.E., THE REVENUE) HAS NO OBJECTION WITH REGARD TO TH E AFORESAID CAVEAT. 5. IN VIEW OF THE AFORESAID, THE APPEAL IS CONSIGNED TO RECORD AND, FOR STATISTICAL PURPOSES, IS TREATED AS DISMISSED. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOTH THE SIDES ON CONCLUSION OF VIRTUAL HEARING ON 01 JANUARY, 2021. SD/- SD/- (K.N. CHARY) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT F{X~{T ITA-1733/DEL/2020 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR