Mr. Shri Kishan, New Delhi V. ITO, New Delhi

ITA 3551/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4094 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 05-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED

Judgement Text

1 ITA NO. 3551/DEL/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SHRI G. S. PANNU, VICE PRESIDEN T AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER I.T.A. NO. 3551/DEL/20 17 (A.Y 2013-14) (THROUGH VIDEO CON FERENCING) SHRI KISHAN WZ-37, NANGLI JALIB, JANAK PURI NEW DELHI AASPK0951C (APPELLANT) VS ITO WARD-49(3) NEW DELHI (RESPONDENT) ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST ORDER DATED 11/05/2017 PASSED BY CIT (A)-17, NEW DELHI FOR ASSE SSMENT YEAR 2013-14. 2. BEFORE US, THE LD. AR SUBMITTED THAT THE ASSESSE E HAS MOVED AN APPLICATION AND HAS FILED FORM NO. 1 & 2 IN THE DIRECT TAX VIVAD SE VISHWASH SCHEME (VSV) ACT, 2020 AND HAS RE CEIVED FORM NO. 3 FROM THE DEPARTMENT. THE ASSESSEE, THEREFORE , SEEKS TO WITHDRAW THE APPEAL TO WHICH REVENUE HAS NO OBJECTION. APPELLANT BY MS. UMANG LUTHRA, ADV RESPONDENT BY SH. PRAKASH DUBEY, SR. DR DATE OF HEARING 15.02.2021 DATE OF PRONOUNCEMENT 15.02.2021 2 ITA NO. 3551/DEL/2017 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDER ING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUT E RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NO T ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSE E SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER THE SAME. THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF B OTH THE PARTIES ON THIS 15 TH DAY OF FEBRUARY, 2021 SD/- SD/- (G. S. PANNU) (SUCHITRA KAMBLE) VICE PRESIDENT JU DICIAL MEMBER DATED: 15/02/2021 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. 3551/DEL/2017