AMIT AGARWAL, GHAZIABAD V. ITO, WARD- 1(5), GHAZIABAD

ITA 3503/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0373 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 23-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAGDISH SINGH
• Assessee Lawyers: SHALIESH GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI FRIDAY-A BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NOS.3503, 3502/DEL/2019 & 7413/DEL/2017 ASSESSMENT YEARS : 2011-12, 2013-14 & 2014-15 AMIT AGARWAL, KK-3, KAVI NAGAR, GHAZIABAD-201002. PAN-ADCPA6576A VS ITO, WARD-1(5), GHAZIABAD. APPELLANT RESPONDENT ITA NO.1392/DEL/2019 ASSESSMENT YEAR : 2015-16 MITHUN AGARWAL (HUF), SC-7, SHASTRI NAGAR, GHAZIABAD-201002. PAN-AAHHM8316G VS ITO, WARD-1(4), GHAZIABAD. APPELLANT RESPONDENT APPELLANT BY SH.SHALIESH GUPTA, ADV. RESPONDENT BY SH.JAGDISH SINGH, SR.DR DATE OF HEARING 18 .12.2020 DATE OF PRONOUNCEMENT 18 .12.2020 ORDER PER G.S. PANNU, VP : THESE FOUR APPEALS BY THE DIFFERENT ASSESSEES FOR THE A SSESSMENT YEARS 2011-12, 2013-14, 2014-15 & 2015-16 ARE DIRECTED AGAINST THE ORDERS OF LEARNED CIT(A), GHAZIABAD DATED 22.02.2019, 22.02.2 019, 31.10.2017, 31.12.2018 RESPECTIVELY. 2. THE LD. COUNSEL FOR THE ASSESSEE, VIDE ITS LETTERS DATE D 10.12.2020, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEALS FILED BY HIM AND STATED THAT THE ASSESSEE HAS OPTED TO SET TLE THE DISPUTE ITA NOS.-1392/DEL/2019 & OTHERS 2 RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEARS U NDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPE ALS ARE CONSIGNED TO RECORDS AND TREATED AS DISMISSED. 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESS MENT YEARS 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 APPEALS AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICAT ION 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 APPEALS ARE CONSIGNED TO RECORD AND, FOR STATISTICAL PURPOSES, ARE TREATED AS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HE ARING IN THE PRESENCE OF BOTH THE PARTIES ON 18 TH DECEMBER, 2020. SD/- SD/- (SUDHANSHU SRIVASTAVA) (G.S. PANNU) 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