Heritage City Residents Welfare Association, Gurgaon V. ITO, Ward- 2(1), Gurgaon

ITA 3081/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4077 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 02-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED

Judgement Text

1 ITA NO 3081/DEL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL ME MBER AND SH. PRASHANT MAHARISHI, ACCOUN TANT MEMBER I.T.A. NO. 3081/DEL/20 18 (A.Y 2014-15) (THROUGH VIDEO CON FERENCING) HERITAGE CITY RESIDENTS WELFARE ASSOCIATION MEHRAULI GURGAON ROAD, NEAR M. G. ROAD METRO STATION, GURGAON, HARYANA AAAJH0114N (APPELLANT) VS ITO WARD-2(1) HSIIDC BUILDING, VANIJYA NUKUNJ, UDYOG VIHAR PHASE- V, GURGAON, HARYANA (RESPONDENT) ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER DATED 26/02/2108 PASSED BY CIT (A)-II, GURGAON, FOR ASSESSMENT YEAR 2014-15. 2. 2. BEFORE US, THE LD. AR SUBMITTED THAT THE ASSE SSEE HAS MOVED AN APPLICATION DATED 29.09.2021 TO RESOLVE THE PENDING ISSUE THROUGH DIRECT TAX VIVAD SE VISHWAS SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & 2 AND RECEIVED FORM NO. 3 DATED 07/12/2020. 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARR EARS FOR THE CAPTIONED APPELLANT BY SH. VAIBHA JAIN, CA RESPONDENT BY SH. VIVEK VARDHAN, SR. DR DATE OF HEARING 05.10.2021 DATE OF PRONOUNCEMENT 05.10.2021 2 ITA NO 3081/DEL/2018 ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUN AL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER THE SAME. TH E APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 05 TH DAY OF OCTOBER, 2021 IN PRESENCE OF BOTH THE PARTIES. SD/- SD/- (PRASHANT MAHARISHI) (SUCH ITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 05/10/2021 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 3081/DEL/2018