Vishal Gupta, New Delhi V. ITO ward-56(5), New Delhi

ITA 3215/DEL/2019

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9527 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 12-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VINOD SHARMA
• Assessee Lawyers: HIMASHU PANDEY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI SMC-2 BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER ITA NO.3215/DEL/2019 ASSESSMENT YEAR : 2010-11 VISHAL GUPTA, B-302, MANDOLI ROAD, ASHOK NAGAR, SHAHDARA, DELHI-110093. PAN-AKKPG3901E VS ITO, WARD-56(5) NEW DELHI. APPELLANT RESPONDENT APPELLANT BY SH.HIMASHU PANDEY, ADV. RESPONDENT BY SH. VINOD SHARMA, SR.DR DATE OF HEARING 31 .12.2020 DATE OF PRONOUNCEMENT 31 .12.2020 ORDER PER R.K.PANDA, AM : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2 010-11 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-19, NEW DELHI DATED 22.02.2019. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS LETTER D ATED 30.12.2020, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDR AWAL OF THE APPEAL FILED BY HIM AND STATED THAT THE ASSESSEE HAS OPT ED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEA L IS CONSIGNED TO RECORDS AND TREATED AS DISMISSED. 2 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESS MENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED ACT, THE APPELLANT (I.E., THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATIO N APPROPRIATELY AS PER LAW. THE RESPONDENT (I.E., THE REVENUE ) HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAW N. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HE ARING IN THE PRESENCE OF BOTH THE PARTIES ON 31 ST DECEMBER, 2020. SD/- (R.K.PANDA) ACCOUNTANT MEMBER * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI