DCIT, CIRCLE, HARIDWAR V. SUSHILA DEVI, HARIDWAR

ITA 3022/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2367 (ITAT-DEHRADUN)
• Duration Of Justice: 2 year(s) 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 27-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N C UPADHAYA

Judgement Text

1 ITA NO. 3022/DEL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE MS SUCHITRA KAMBLE, JUDICIAL ME MBER AND DR. B. R. R. KUMAR, ACCOUNT ANT MEMBER ITA NO. 3022/DEL/ 2018 ( A.Y 2013-14) (THROUGH VIDEO C ONFERENCING) DCIT CIRCLE , HARDWAR UTTARAKHAND (APPELLANT) VS SUSHILA DEVI 151, RAJGHAT, KANKHAL, HARDWAR, UTTARAKHAND AKTPD9151G (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. N. C. UPADHAYA, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORD ER DATED 12.02.2018 PASSED BY CIT(A)- DEHRADUN FOR ASSESSMENT YEAR 2013 -14. 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 REVENUE SUBJ ECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTION ED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSEE SHALL BE AT LIBERTY DATE OF HEARING 19.02.2021 DATE OF PRONOUNCEMENT 19.02.2021 2 ITA NO. 3022/DEL/2018 TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE A PPEAL AND THE TRIBUNAL SHALL CONSIDER DIRECTIONS THE APPEAL OF THE REVENUE IS DI SMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSE D. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF L D. DR ON THIS 19 TH DAY OF FEBRUARY, 2021. SD/- SD/- (B. R. R. KUMAR) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED: 19 /02/2021 R. NAHEED COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI