Sanjeev Aggarwal, Gurgaon V. JCIT, Range-70, New Delhi

ITA 4757/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5519 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 26-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRAKASH DEBEY
• Assessee Lawyers: RAJESH ARORA
• Keywords: Set aside
• Section: 144C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH G : NEW DELHI) (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO. 4757/DEL./2017, A.Y. : 2013-14 MR. SANJEEV AGGARWAL, VS. JCIT H. NO. F-1/10, RANGE-70 PHASE-1, NEW DELHI GURGAON (PAN : AAHPA2071J (APPELLANT) (RESPONDEN T) ASSESSEE BY : SH. RAJESH ARORA, CA REVENUE BY : SH. PRAKASH DEBEY, SR. DR DATE OF HEARING : 02.02.2021 DATE OF ORDER : 02.02.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : APPELLANT MR. SANJEEV AGGARWAL, GURGAON (HEREINAFT ER REFERRED TO AS THE ASSESSEE) BY FILING THE PRESE NT APPEAL SOUGHT TO SET ASIDE THE IMPUGNED ORDER DATED 26.05.2017 PASS ED BY U/S 254/143(3)/92CA(4)R.W.S 144C OF THE INCOME TAX ACT, 1961 BY LD. JCIT, RANGE-70, NEW DELHI QUA THE ASSESSMENT YE ARS 2013-14. 2. THE LD. COUNSEL FOR THE ASSESSEE, AT THE TIME OF HEARING FILED AN APPLICATION SEEKING ADJOURNMENT OF THE CASE ON THE GROUND THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATI NG TO THE TAX ITA NO.4757/DEL./2017 MR. SANJEEV AGGARWAL, NEW DELHI 2 ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDERATIO N UNDER THE VIVAD SE VISHWAS SCHEME, 2020 AND HAS FILED NECES SARY FORM 1 & 2 WITH THE TAX DEPARTMENT. 3. CONSIDERING THE AFORESAID SITUATION, THE ADJOURN MENT APPLICATION IS REJECTED AND THE 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 TAX ARREARS FOR THE CAPTIONED ASSE SSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID SCHEM E, THE APPELLANT SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RE INSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICA TION APPROPRIATELY AS PER LAW. THE REVENUE HAS NO OBJECT ION WITH REGARD TO THE AFORESAID CAVEAT. 5. IN VIEW OF THE AFORESAID, THE APPEAL OF THE ASSE SSEE ARE CONSIGNED TO RECORD AND FOR STATISTICAL PURPOSES AR E TREATED AS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 2 ND DAY OF FEBRUARY, 2021. SD/- SD/- (R.K.PANDA) ( KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 2 ND DAY OF FEBRUARY, 2021 BR COPY FORWARDED TO: ITA NO.4757/DEL./2017 MR. SANJEEV AGGARWAL, NEW DELHI 3 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A), NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.