M/s. Khairwal Shiksha Samiti, Haryana V. CIT (Exemptions), Chandigarh

ITA 3483/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4114 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 01-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI A BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA NO.3483/DEL/2017 ASSESSMENT YEAR : NIL M/S. KHAIRWAL SHIKSHA SAMITI, C/O-B.R.GYAN DEEP SR.SEC. SCHOOL, VILL.-SURJANWAS, DISTT.-MAHENDERGARH (HARYANA). PAN-AAAAK6814F VS CIT(EXEMPTION), CHANDIGARH. APPELLANT RESPONDENT APPELLANT BY NONE RESPONDENT BY SH. MAHESH THAKUR, SR. DR DATE OF HEARING 28.05.2021 DATE OF PRONOUNCEMENT 28.05.2021 ORDER PER G.S. PANNU, VP : THIS APPEAL FILED BY THE ASSESSEE FOR THE ASSESSMENT YE AR NIL IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(E), CHANDIGARH D ATED 31.03.2017. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HEARING BEFORE US. THE ASSESSEE, VIDE ITS LETTER DATED NIL, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILE D BY HIM AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDE RATION 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 VIEW OF THE AFORESAID, THE APPEAL IS CONSIGNED TO REC ORD AND, FOR STATISTICAL PURPOSES, IS TREATED AS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEA RING ON 28 TH MAY, 2021. SD/- SD/- (AMIT SHUKLA) (G.S. PA NNU) JUDICIAL MEMBER VICE PRESID ENT * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI