Pankaj Kumar, Roorkee V. ITO, Ward-1(3)(5), Roorkee

ITA 2976/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7425 (ITAT-DEHRADUN)
• Duration Of Justice: 1 year(s) 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 05-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NAVEEN CHANDRA
• Section: 20

Judgement Text

1 ITA NO. 2976/DEL/2019 IN THE INCOME TAX APPELLAT E TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBE R AND MS SUCHITRA KAMBLE, JUDIC IAL MEMBER ITA NO. 2976/DEL/2019 ( A.Y 2015-16) (THROUGH VIDEO CONFEREN CING) PANKAJ KUMAR D-4, CHOUDHARU TOWERS, JADUGAR ROAD, 42, CIVIL LINES, ROORKEE UTTARAKHAND 247 667 PAN: AHQPK1674F (APPELLANT) VS ITO WARD-1(3)(5) CIVIL LINES, RORKEE UTTARAKHAND 247 667 (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. NAVEEN CHANDRA UPADHYAYA, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 14.08.2019 PASSED BY CIT(A)- DEHRADUN FOR ASSESSMENT YEAR 2015 -16. 2. BEFORE US, THE LD. DR APPEARED AND SUBMITTED TH AT THE ASSESSEE HAS MOVED AN APPLICATION THEREBY STATING THAT THE ASSES SEE IS INTERESTED TO RESOLVE THE PENDING ISSUE THROUGH DIRECT TAX VIVAD SE VIS HWASH SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & 2. 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE SUB JECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTION ED ASSESSMENT YEAR IS NOT DATE OF HEARING 20.01.2021 DATE OF PRONOUNCEMENT 20 .01.2021 2 ITA NO. 2976/DEL/2019 ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE A PPEAL AND THE TRIBUNAL SHALL CONSIDER DIRECTIONS THE APPEAL OF THE ASSESSEE IS D ISMISSED. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER IS PRONOUNCED IN THE OPEN COURT IN PRESENCE O F LD. DR ON 20 TH JANUARY, 2021. SD/- SD/- (R. K. PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED: 20/01/2021 R. NAHEED COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. 2976/DEL/2019