Akash Gupta, Hisar V. ITO, Ward-1, Hisar

ITA 5345/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8470 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 11-06-2019
• 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 BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [THROUGH VIDEO CONFERENCING] ITA NO.5345/DEL./2019 ASSESSMENT YEAR: 2014-15 SHRI AKASH GUPTA, S/O- LATE SHRI RAJENDER GUPTA, 204, RE3D SQUARE MARKET, NEAR PALKI HOTEL, HISAR (HARYANA) VS. ITO, WARD-1, HISAR PAN :AELPG4113R (APPELLANT) (RESPONDENT) ORDER PER O.P. KANT, AM: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS), HISAR , DATED 29.03.2019 PASSED FOR ASSESSMENT YEAR 2014-15. 2. NONE PRESENT FOR THE ASSESSEE. HOWEVER, THE ASSESS EE, VIDE HIS LETTER DATED 17.06.2020, HAS REQUESTED FOR WITH DRAWAL OF THE APPEAL AS THE ASSESSEE HAS OPTED TO SETTLE THE DISP UTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSI DERATION, UNDER THE VIVAD SE VISHWAS SCHEME, 2020. APPELLANT BY NONE RESPONDENT BY SHRI S.S. NEGI, SR.DR DATE OF HEARING 13.01.2021 DATE OF PRONOUNCEMENT 13.01.2021 2 ITA NO.5345/DEL./2019 2. HOWEVER, IT IS SUBMITTED BY THE APPELLANT THAT THE AFORESAID BE SUBJECTED TO A CAVEAT THAT IN CASE THE DISPUTE R ELATING TO TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED SCH EME, THE APPELLANT SHALL BE AT LIBERTY TO APPROACH THE TRIBU NAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. AS THE LEARNE D DR HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT, ACCO RDINGLY, WE HOLD SO. 3. IN VIEW OF THE AFORESAID, THE APPEAL OF THE ASSESS EE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (BHAVNESH SAINI) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 13 TH JANUARY, 2021. RK/- (D.T.D.S.) COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI