Shri Ashish Mohan Aggarwal, Dehradun V. DCIT, Dehradun

ITA 5/DEL/2015

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2352 (ITAT-DEHRADUN)
• Duration Of Justice: 6 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 01-01-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N C UPPADHAY
• Assessee Lawyers: K K JUNEJA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE, SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO.05/DEL/2015 (ASSESSMENT YEAR: 2009-10) SHRI ASHISH MOHAN AGGARWAL 363/218, PARK ROAD, LAXMANCHOWK, DEHRADUN. PAN AGVPA 7375F VS. DY. CIT, CENTRAL CIRCLE, DEHRADUN. (APPELLANT) (RESPONDENT) APPELLANT BY SH. K.K.JUNEJA, CA RESPONDENT BY SH. N.C.UPPADHAY, SR. DR DATE OF HEARING 03.03.2021 DATE OF PRONOUNCEMENT 03.03.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGA INST ORDER DATED 13.11.2014 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-I, DEHRADUN {CIT(A)} FOR ASSESSMENT Y EAR 2009-10. 2 ITA NO.05/DEL/2015 SHRI ASHISH MOHAN AGGARWAL VS. DCIT 2.0 THE LD. AUTHORIZED REPRESENTATIVE (AR ) SUBMITS THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING T O THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER T HE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. IT HAS BEEN STATED THAT THE NECESSARY DECLARATION IN ACCORDANCE WITH SECTION 4 OF THE DIRE CT TAX VIVAD SE VISHWAS ACT, 2020 HAS BEEN FILED BY THE ASSESSEE. 3.0 CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEAL IS CONSIGNED TO THE RECORDS AND TREATED AS DISMISSED . 4.0 HOWEVER, THE AFORESAID IS SUBJECT TO A C AVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTION ED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFO RESTATED ACT, THE APPELLANT (I.E., THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TR IBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. THE RESPONDENT (I.E., THE REVENUE) HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 3 ITA NO.05/DEL/2015 SHRI ASHISH MOHAN AGGARWAL VS. DCIT 5.0 IN VIEW OF THE AFORESAID, THE APPEAL IS CONS IGNED TO THE RECORDS AND, FOR STATISTICAL PURPOSES, IS TREATED A S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 03.03.2021. SD/- SD/- (PRASHANT MAHARISHI) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 03/03/2020 PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI (DEHRADUN CIRCUIT BENCH, DEHRADUN)