Shri Tilak Sarkar, New Delhi V. DCIT, New Delhi

ITA 3100/DEL/2015

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3153 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2010-2011
• Appeal Filed On: 18-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBE R ITA NO. 3100/DEL/2015 ASSESSMENT YEAR 2010-11 SHRI TILAK SARKAR, DAKSHINESHWAR, 10, HAILEY ROAD, NEW DELHI-110001 (PAN: AAKPS7364K) VS DCIT, CIRCLE -9(1), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI VIBHU GUPTA, ADVOCATE RESPONDENT BY: SHRI VIPUL KASHYAP, SR. DR DATE OF HEARING : 18.11.2020 DATE OF PRONOUNCEMENT : 18.11.2020 ORDER PER G.S. PANNU, VICE PRESIDENT THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED DY.CIT, NEW DELHI DATED 28.03.2013 AND PERTAINS T O ASSESSMENT YEAR 2010- 11. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS L ETTER DATED 17.11.2020, HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY HIM AND STATED THAT THE ITA 3100/D/2015 2 ASSESSEE IS OPTING TO SETTLE THE DISPUTE RELATING T O THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS ACT, 2020 (IN SHORT THE ACT ). 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTION ED APPEAL IS CONSIGNED TO RECORDS AND TREATED AS DISMISSED. 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT TH AT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMEN T YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED ACT, THE APPEL LANT (I.E., THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTI ON OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIAT ELY AS PER LAW. THE RESPONDENT (I.E., THE REVENUE) HAS NO OBJECTION WIT H REGARD TO THE AFORESAID CAVEAT. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING ON 18 TH NOVEMBER, 2020 IN THE PRESENCE OF BOTH THE PARTIES . SD/- SD/- (AMIT SHUKLA) ( G.S. PANNU ) JUDICIAL MEMBER VICE PRESIDE NT GS ITA 3100/D/2015 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR