Late Smt. Rewati Singh through L/H Shri Hukum Singh, Muzaffarnagar V. ACIT, Muzaffarnagar

ITA 3556/DEL/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9045 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 05-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUSHMA SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, F: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO.3556/DEL/2017 [ASSESSMENT YEAR: 2011-12] LATE SMT. REWATI SINGH , THROUGH L/H SHRI HUKUM SINGH, C/O- DINESH MOHAN, ADVOCATE 2-ANAND VIHAR, LANE NO.1, CIRCULAR ROAD, MUZAFFARNAGAR-251001 ACIT, CIRCLE-1, MEERUT ROAD, MUZAFFARNAGAR UTTAR PRADESH PAN-DAYPS2876F ASSESSEE REVENUE ASSESSEE BY SH. ANKIT GUPTA , ADV. R EVENUE BY SMT. SUSHMA SINGH CIT - DR DATE OF HEARING 03.08.2021 DATE OF PRONOUNCEMENT 03.08.2021 ORDER PER KUL BHARAT, JM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 29.03.2017 OF THE LEARNED CIT(A), MUZAF FARNAGAR, RELATING TO ASSESSMENT YEAR 2011-12. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS L ETTER DATED 03.08.2021, HAS REQUESTED FOR WITHDRAWAL OF THE APP EAL FILED BY THE ASSESSEE STATING THAT THE ASSESSEE HAS OPTED TO SETTLE ITA NO.-60/DEL/2017 2 THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASS ESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHE ME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5( 1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTION ED APPEAL IS CONSIGNED TO RECORDS AND TREATED AS DISMISSED. 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT TH AT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTION ED ASSESSMENT 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 APPLICATION AP PROPRIATELY 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 CONSIGNE D TO RECORD AND, FOR STATISTICAL PURPOSES, IS TREATED AS DISMIS SED. ABOVE DECISION WAS PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF VIRTUAL HEARING ON 03.08.2021. SD/- SD/- [PRASHANT MAHARISHI] [KUL BHARAT] ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI; DATED: 03/08/2021. ITA NO.-60/DEL/2017 3 F{X~{T? F{X~{T? F{X~{T? F{X~{T? FA FA FA FA P.S P.SP.S P.S COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI