Sh. Salil Kumar Mishra, Gurgaon V. ITO, Gurgaon

ITA 365/DEL/2017

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 9243 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 22-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER I.T.A No.365/Del/2017 (ASSESSMENT YEAR 2013-14) Sh. Salil Kumar Mishra 1187, C-Block, First Floor, Sushant Lok-1, Gurgaon-122 009. PAN-ABHPM 7902M Vs. Income Tax Officer, Ward-1(4) Gurgaon. (Appellant) (Respondent) Appellant By None Respondent by Sh. Bhopal Singh, Sr. DR Date of Hearing 02.11.2021 Date of Pronouncement 02.11.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: This appeal is preferred by the assessee against order dated 28.11.2016 passed by the Learned Commissioner of Income Tax (Appeals)-1, Gurgaon {CIT(A)} and pertains to Assessment Year 2013-14. 2 ITA No.365/Del/2017 Sh. Salil Kumar Mishra vs. ITO 2.0 Through a written communication, the Ld. Authorized Representative (AR) has submitted that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under The Direct Tax Vivad se Vishwas Act, 2020. It has been stated that the necessary declaration in accordance with Section 4 of The Direct Tax Vivad se Vishwas Act, 2020 has been filed by the assessee. The Ld. AR has prayed for withdrawal of the appeal and From-III has also been received. 3.0 Considering the aforesaid situation, the captioned appeal is consigned to the records and treated as dismissed. 4.0 However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned 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 appropriately as per law. The respondent (i.e., the Revenue) has no objection with regard to the aforesaid caveat. 3 ITA No.365/Del/2017 Sh. Salil Kumar Mishra vs. ITO 5.0 In view of the aforesaid, the appeal is consigned to the records and, for statistical purposes, is treated as dismissed. Above decision was announced on conclusion of Virtual Hearing on 02 nd November, 2021. Sd/- Sd/- (R.K.PANDA) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 02/11/2021 PK/Ps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI