Vished Banger, Hisar V. ITO, Ward-5, Hisar

ITA 2882/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9063 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 03-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-2: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO. 2882/DEL/2019 ASSTT. YEAR 2010-11 VISHED BANGER, 1889 SECTOR 14- HISAR HARYANA PIN 125001 PAN AFSPV9212L VS. ITO, WARD-5, HISAR (APPELLANT) (RESPONDENT) O R D E R PER R.K. PANDA, AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 8 TH DECEMBER, 2017 PASSED BY THE LD. CIT (A) HISAR RELATING TO ASSESSMENT YEAR 2010-11. ASSESSEE BY: SHRI LALIT MOHAN , CA DEPARTMENT BY : MS. SHIVANI BANSAL, SR. DR DATE OF HEARING 04/01 /20 2 1 DATE OF PRONOUNCEMENT / 01 /202 1 ITA NO. 2882/DEL/2019 2 2. THE LD. COUNSEL FOR THE ASSESSEE, AT THE TIME OF HEARING SUBMITTED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE UNDER THE VIVAD SE VISHWAS SCHEME, 2020 AND FORM NO. 1 AND FORM NO. 2 HAVE ALREADY FILED. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEAL IS 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 APPEAL OF THE ASSESSEE IS CONSIGNED TO RECORD AND FOR STATISTICAL PURPOSES IS TREATED AS DISMISSED. ITA NO. 2882/DEL/2019 3 5. THE ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOTH THE SIDES AND ON CONCLUSION OF VIRTUAL HEARING ON 4 TH JANUARY, 2021. ORDER PRONOUNCED ON 4 TH JANUARY, 2021. (R.K. PANDA) ACCOUNTANT MEMBER DATED: 04/01/2021 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI DATE OF DICTATION 04/01 /202 1 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 0 4 /01 /202 1 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 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