Smt. Dolly Batra, Dehradun V. The Income Tax Officer, Ward-1(2), Dehradun

ITA 192/DDN/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7420 (ITAT-DEHRADUN)
• Duration Of Justice: 1 year(s) 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 04-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: RESPECTIVELY

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NOS. 191, 192/DDN/2019 ASSTT. YEARS 2006-07, 2007-08 SMT. DOLLY BATRA, 17/6, CANAL ROAD, DEHRADUN PAN AKIPB4695E VS. ITO WARD-1(2) DEHRADUN RESPONDENT (RESPONDENT) O R D E R PER R.K. PANDA, AM THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE COMMON DATED 5 TH JULY, 2019 OF THE LD. CIT(A)- DEHRADUN FOR THE ASSESSMENT YEARS 2006-07 AND 2007-08 RESPECTIVELY. ASSESSEE BY: NONE DEPARTMENT BY: SHRI NAVEEN CHANDRA UPADHYAYA, SR. DR DATE OF HEARING 20 /01 /20 2 1 DATE OF PRONOUNCEMENT /01 /202 1 2 2. NONE APPEARED ON BEHALF OF THE ASSESSEE, AT THE TIME OF HEARING. THE LD. DR SUBMITTED THAT THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME 2020. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEALS ARE CONSIGNED TO RECORD AND TREATED AS DISMISSED. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID SCHEME, 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. THE REVENUE HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 4. IN VIEW OF THE AFORESAID, THE APPEALS OF THE ASSESSEE ARE CONSIGNED TO RECORD AND FOR STATISTICAL PURPOSES IS TREATED AS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT TIME OF HEARING ITSELF I.E. ON 20 TH JANUARY, 2021. SD/- SD/- (SUCHITRA KAMBLE) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 20/01/2021 3 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI