Anil Bhalla, New Delhi V. ACIT, New Delhi

ITA 3141/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4693 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 18-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.3141/DEL/2017 (FOR ASSESSMENT YEAR 2006-07) ANIL BHALLA FARM NO.4, HYDE PARK PRAKRIT MARG, VILLAGE SULTANPUR, MEHRAULI, NEW DELHI PAN NO. AFEPB 9416 N VS. ACIT CENTRAL CIRCLE 8, NEW DELHI (APPELLANT) (RESPONDENT) A SSESSEE BY SHRI R. P. MALL, ADV. RE VENUE BY SHRI K. A. MANU, SR. D.R. DATE OF HEARING: 20 / 0 4 /202 1 DATE OF PRONOUNCEMENT: 20 / 0 4 /202 1 ORDER PER SUCHITRA KAMBLE, JM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 20.03.2017 OF THE COMMISSIONER OF INCOME TAX (APPEALS)- 24, NEW DELHI PERTAINING TO ASSESSMENT YEAR 2006-07. 2. BEFORE US, ASSESSEE HAS MOVED AN WHEREIN THE ASSESSEE HAS STATED THAT IT HAS OPTED FOR VIVAD SE VISHWAS (VSV) 2020 AND HAS 2 FILED THE DECLARATION (FORM-1) AND UNDERTAKING (FORM-2) SCHEME. THE ASSESSEE THEREFORE SEEKS TO WITHDRAW THE APPEAL, TO WHICH THE REVENUE HAS NO OBJECTION. 3. AFTER CONSIDERING THE REQUEST MADE BY THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, 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. WITH THESE DIRECTIONS THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20.04.2021 SD/- SD/- (ANIL CHATURVEDI) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:- 20.04.2021 PY* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI