Sanjay Bansal, Delhi V. ITO ward-61 (3), New Delhi

ITA 3762/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9061 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 30-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 22

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-2: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO. 3762/DEL/2019 ASSTT. YEAR 2010-11 SANJAY BANSAL 307, APRA NORTH, EX PLAZA H-2, NETAJI SUBHASH PLACE, DELHI 110 034 PAN AELPB1342K VS. ITO, WARD 61(3) NEW DELHI. (APPELLANT) (RESPONDENT) O R D E R PER R.K. PANDA, AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 22 ND MARCH, 2019 PASSED BY THE LD. CIT(A)-38 , NEW DELHI RELATING TO ASSESSMENT YEAR 2010-11. ASSESSEE BY: MS. KHUBHU ARORA, CA DEPARTMENT BY : MS. SHIVANI BANSAL, SR. DR DATE OF HEARING 04/01 /20 2 1 DATE OF PRONOUNCEMENT 04 / 01 /202 1 ITA NO. 3762 DEL 2019 2 2. THE LD. COUNSEL FOR THE ASSESSEE, FILED AN APPLICATION SEEKING WITHDRAWAL OF THE APPEAL ON THE GROUND THAT THE ASSESSEE HAS OPTED FOR THE VIVAD SE VISHWAS SCHEME, 2020 AND HAS RECEIVED THE FORM NO. 3 FROM THE DEPARTMENT. IN VIEW OF THE ABOVE THE CAPTIONED APPEAL IS CONSIGNED TO RECORD AND TREATED AS DISMISSED. 3. 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 AFORESAID SCHEME, 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 REVENUE HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 4. IN VIEW OF THE AFORESAID, THE APPEAL OF THE ASSESSEE IS CONSIGNED TO RECORD AND FOR STATISTICAL PURPOSES IS TREATED AS DISMISSED. ITA NO. 3762 DEL 2019 3 ORDER PRONOUNCED IN THE OPEN COURT AT TIME OF HEARING ITSELF I.E. ON 04 TH JANUARY, 2021. SD/- (R.K. PANDA) ACCOUNTANT MEMBER DATED: 04/01/2021 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI