M/s HMA Agro Industries Ltd., Agra V. ITO., Ward-2(1)(5), Agra

ITA 183/AGR/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1760 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 04-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUNIL BAJPAI

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI LALIET KUMAR, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER ITA NO. 183/AGR/2019 ASSESSMENT YEAR: 2014-15 M/S. HMA AGRO INDUSTRIES LTD., 2/220, 2 ND FLOOR, GLORY PLAZA, OPP. SUR SADAN, MG ROAD, AGRA PAN: AACCH0450J (APPELLANT) VS. INCOME - TAX OFFICER, WARD 2(1)(5), AGRA (RESPONDENT) APPELLANT BY SH. DEEPENDRA MOHAN CA RESPONDENT BY SH. SUNIL BAJPAI, CIT/DR ORDER PER LALIET KUMAR, J.M.: THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YE AR 2014-15 IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)-2, AGRA DATED 28.0 3.2019. 2. THE ASSESSEE, VIDE ITS LETTER DATED 02.03.2021, HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY HIM AND STATED THAT THE ASSESSE E HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTION ED APPEAL IS CONSIGNED TO RECORDS AND TREATED AS DISMISSED. DATE OF HEARING 03.03.2021 DATE OF PRONOUNCEMENT 03.03.2021 ITA NO. 183/AGRA/2019 2 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT TH AT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE ACT, THE ASSESSEE SHALL BE AT LIBERTY TO APP ROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. THE REVENUE HAS NO OBJECTION WITH REGARD TO TH E AFORESAID CAVEAT. 5. IN VIEW OF THE AFORESAID, THE APPEAL IS CONSIGNE D TO RECORD AND, FOR STATISTICAL PURPOSES, IS TREATED AS DISMISSED. ORDER WAS ANNOUNCED IN THE OPEN COURT IN PRESENCE O F BOTH THE PARTIES ON THIS 3 RD DAY OF MARCH, 2021. SD/- SD/- (DR. MITHA LAL MEENA) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 03 MARCH, 2021 *AKS*