Ashish Anand, New Delhi V. ITO WARD - 18(1), New Delhi

ITA 4238/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2880 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 09-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SOHAIL MALIK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. NO.4238/DEL/2019 ASSESSMENT YEAR: 2015-2016 ASHISH ANAND, 32-B, PUSA ROAD, KAROL BAGH, NEW DELHI. VS. ITO, WARD-18(1), NEW DELHI. TAN/PAN: AAAPA 1742K (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI SOMIL AGARWAL, ADV. RESPONDENT BY: SHRI SOHAIL MALIK, SR.D.R. DATE OF HEARING: 03 11 2020 DATE OF PRONOUNCEMENT: 10 11 2020 O R D E R PER AMIT SHUKLA, JM THE AFORESAID APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE IMPUGNED ORDER DATED 28.03.2019, PASSED BY LD. COMMISSIONER OF INCOME TAX (APPEALS)-XXXVII, NEW DE LHI FOR THE QUANTUM OF ASSESSMENT PASSED U/S.143(3) FOR THE ASSESSMENT YEAR 2015-16. 2. THE CAPTIONED APPEAL IS PART OF APPEALS IN WHICH INFORMATION HAS BEEN RECEIVED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE DIREC T TAX VIVAD SE VISHWAS ACT, 2020. IT HAS BEEN STATED THAT THE NECESSARY DECLARATION IN ACCORDANCE WITH SECTION 4 OF THE I.T.A. NO. 4238/DEL/2019 2 DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS BEEN FILE D BY THE ASSESSEE. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTIO NED APPEAL IS CONSIGNED TO THE RECORDS AND TREATED AS D ISMISSED. 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT T HAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CA PTIONED 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 CAVEA T. 5. IN VIEW OF THE AFORESAID, THE APPEAL IS CONSIGN ED TO THE RECORDS AND, FOR STATISTICAL PURPOSES, IS TREATED A S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH NOVEMBER, 2020 SD/- SD/- [B.R.R. KUMAR] [AMIT SHUKLA] [ACCOUNTANT MEMBER] JUDICIAL MEMBER DATED: 10/11/2020 PKK: