Jasmina Trust, New Delhi V. DCIT - CPC, Bangalore

ITA 5090/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4643 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 03-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-2 NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO. 5090/DEL/2019 ( A.Y 2015-16) (THROUGH VIDEO CONFERENCING) JASMINA TRUST C/O BAJAJ AUTO LTD. B-60/61, NARAINA INDUSTRIAL AREA PHASE-II, NEW DELHI-110028 AAATJ0296K (APPELLANT) VS DCIT-CPC POST BAG NO. 2, ELECTRONIC CITY POST OFFICE, BANGALORE 560 500 KARNATAKA (RESPONDENT) APPELLANT BY SH. MAHENDRA GOYAL, CA RESPONDENT BY SH. SANJEEV MAHAJAN, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER DATED 22/04/2019 PASSED BY CIT(A)-40, NEW DELHI FOR ASSESSMENT YEAR 2015-16. 2. BEFORE US, THE LD. AR FILED REQUEST FOR WITHDRAWAL OF APPEAL DATED 26.02.2021 AND FURTHER SUBMITTED THAT THE ASSESSEE HAS MOVED AN APPLICATION TO RESOLVE THE PENDING ISSUE THROUGH DIRECT TAX VIVAD SE VISHWAS SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & 2 AND RECEIVED FORM NO. 3 DATED 24.12.2020. 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDERING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED DATE OF HEARING 13.05.2021 DATE OF PRONOUNCEMENT 13.05.2021 ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER THE SAME. THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE PARTIES ON THIS 13 TH DAY OF MAY, 2021. SD/- SD/- (ANIL CHATURVEDI) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 13/05/2021 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 13.05.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 13.05.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 13.05.2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 13.05.2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 13.05.2021 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 13.05.2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 13.05.2021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 13.05.2021 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER