Narender Singh, Rohtak V. ITO, Rohtak

ITA 5495/DEL/2015

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8385 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 14-09-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWAL
• Assessee Lawyers: SOUMYA JAIN
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO.5495/DEL/2015 ASSESSMENT YEAR : 2011-12 NARENDER SINGH, PROP. MEHAR GAS SERVICE, SHOP NO. 6, DAYANAND MATH, ROHTAK PAN-ABOPS5459C VS. INCOME TAX OFFICER, WARD-1, ROHTAK (APPELLANT) (RESPONDENT) APPELLANT BY : MS. SOUMYA JAIN, ADVOCATE RESPONDENT BY : SHRI. M. BARANWAL, SR. DR DATE OF HEARING : 08.01.2021 DATE OF PRONOUNCEMENT : 08.01.2021 ORDER PER G.S. PANNU, VP : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2011-12 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), ROHTAK DATED 07.07.2015. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS LETTER DATED 30.12.2020, HAS INTIMATED THE TRIBUNAL THAT THE ASSESSEE HAS OPTED TO SETTLED THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER ITA-5495/DEL/2015 2 THE VIVAD SE VISHWAS ACT, 2020 (IN SHORT THE ACT) AND REQUESTED FOR WITHDRAWAL OF THE SAID APPEAL. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEAL IS CONSIGNED TO RECORDS AND TREATED AS DISMISSED. 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED ACT, THE APPELLANT (I.E., THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. THE RESPONDENT (I.E., THE REVENUE) HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 5. IN VIEW OF THE AFORESAID, THE APPEAL IS CONSIGNED TO RECORD AND, FOR STATISTICAL PURPOSES, IS TREATED AS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 08.01.2021. SD/- SD/- (SUDHANSHU SRIVASTAVA) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT SH COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR