Raj Kumar Gupta, New Delhi V. ITO, Ward-36(4), New Delhi

ITA 4752/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6357 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2013-2014
• Appeal Filed On: 02-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B : NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI MAHAVIR PRASAD , JUDICIAL MEMBER ITA NO. 4752/DEL/2018 ASSESSMENT YEAR : 2013-14 SH. RAJ KUMAR GUPTA, F-4/6, MODEL TOWN-II, NEW DELHI B-147, MP ENCALVE, PITAMPURA, NEW DELHI - 34 (PAN: ADRPG9869K) VS. ITO, WARD 36(4), NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : SH. PRANSHU SINGHAL, CA RESPONDENT BY : SH. M. BARANWAL, SR. DR. DATE OF HEARING : 27.01.2021 DATE OF PRONOUNCEMENT : 27.01.2021 ORDER PER G.S. PANNU, VP : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2013-14 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-12 , NEW DELHI. 2. ASSESSEES A.R. VIDE HIS LETTER DATED NIL HAS R EQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING T O THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER T HE VIVAD SE VISHWAS SCHEME, 2020. IT WAS ALSO PRAYED THAT THE APPEAL IN THE PRESENT CASE MAY BE REVIEWED/RESTORED IF THE APPLIC ATION SO FILED UNDER THE VIVAD SE VISHWAS SCHEME IS REJECTED AT A LATER STAGE. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTION ED APPEAL IS CONSIGNED TO RECORDS AND TREATED AS DISMISSED. 2 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT TH AT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED A SSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID A CT, THE APPELLANT (I.E., THE ASSESSEE) SHALL BE AT LIBERTY TO APPROAC H THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. THE RESPONDEN T (I.E., THE REVENUE) HAS NO OBJECTION WITH REGARD TO THE AFORES AID CAVEAT. 5. IN VIEW OF THE AFORESAID, THE APPEAL IS CONSIGN ED TO RECORD AND, FOR STATISTICAL PURPOSES, IS TREATED AS DISMIS SED. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOT H THE PARTIES ON CONCLUSION OF VIRTUAL HEARING ON 27 TH JANUARY, 2021. SD/- SD/- ( MAHAVIR PRASAD ) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT SRB COPY FORWARDED TO: - 1. APPELLANT . 2. RESPONDENT. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR 3