Nisha Arora Legal Heir Late Mr. Nalin Arora , New Delhi V. DCIT, Circle- 7(1), New Delhi

ITA 3761/DEL/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0093 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2007-2008
• Appeal Filed On: 18-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAURAV DUDEJA
• Assessee Lawyers: V RAJ KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C: NEW DELHI BEFORE, SHRI G. S. PANNU, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER I.T.A NO.3761/DEL/2018 (ASSESSMENT YEAR 2007-0 8 ) I.T.A NO.8207/DEL/2019 (ASSESSMENT YEAR 2007-0 8 ) SMT. NISHA ARORA L/H LATE MR. NALIN ARORA D-988, NEW FRIENDS COLONY, NEW DELHI-110 065 PAN-ARQPA 4424P VS. DY.CIT CIRCLE-22(1), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY SH. V. RAJ KUMAR, ADV. RESPONDENT BY SH. GAURAV DUDEJA, SR. DR DATE OF HEARING 31.12.2020 DATE OF PRONOUNCEMENT 31.12.2020 ORDER PER G.S.PANNU, VP: THESE APPEALS ARE FILED BY THE ASSESSEE AGAINST THE RESPECTIVE ORDERS OF LEARNED CIT(A), FOR THE ASSESSMENT YEAR 2007-08. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE EMAIL DATED 29.12.2020, HAS INTIMATED THE TRIBUNAL THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CO NSIDERATION UNDER THE VIVAD 2 ITA NO. 3761 & 820 7 /DEL/2018 & 19 SMT. NISHA ARO RA VS. DCIT SE VISHWAS ACT, 2020 (IN SHORT THE ACT) AND REQUE STED FOR WITHDRAWAL OF THE SAID APPEALS. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTION ED APPEALS ARE 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 CAPTIONED ASSESSMEN T YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE APPELLA NT (I.E. THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTI ON OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIAT ELY 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 OF THE ASS ESSEE ARE CONSIGNED TO RECORD AND, FOR STATISTICAL PURPOSES, IS TREATED AS DISMISSED. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOT H THE SIDES ON CONCLUSION OF VIRTUAL HEARING ON 31 ST DECEMBER, 2020. SD/- SD/- (K. NARASIMHA CHARY) (G.S.PANNU) JUDICIAL MEMBER VICE PRESIDENT PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI