Mr. Sunil Choukiker, Gurgaon V. DCIT, New Delhi

ITA 4229/DEL/2015

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8831 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 29-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANIMA BERNWAL
• Assessee Lawyers: NEELESH KR JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO.4229/DEL/2015 [ASSESSMENT YEAR: 2010-11] MR. SUNIL CHOUKIKAR, 501, SKYLAND APARTMENT, PLOT NO. GH-17, SECTOR-56, GURGAON, HARYANA-122001 DCIT, CIRCLE-26(2), NEW DELHI PAN-AECPC3441H ASSESSEE REVENUE ASSESSEE BY SH. NEELESH KR. JAIN, CA REVENUE BY MS. ANIMA BERNWAL, SR. DR DATE OF HEARING 02.08.2021 DAT E OF PRONOUNCEMENT 02.08.2021 ORDER PER KUL BHARAT, JM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 30.03.2015 OF THE LEARNED CIT(A)-9, NEW DELHI, RELATING TO ASSESSMENT YEAR 2010-11. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS L ETTER DATED 02.08.2021, HAS REQUESTED FOR WITHDRAWAL OF THE APP EAL FILED BY THE ASSESSEE STATING THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASS ESSMENT YEAR ITA NO.-4229/DEL/2015 2 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 02.08.2021. SD/- SD/- [PRASHANT MAHARISHI] [KUL BHARAT] ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI; DATED: 02/08/2021. F{X~{T? F{X~{T? F{X~{T? F{X~{T? FA FA FA FA P.S P.SP.S P.S ITA NO.-4229/DEL/2015 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI