Mohd. Owais, Moradabad V. DCIT- 1, Moradabad

ITA 5553/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2544 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2015-2016
• Appeal Filed On: 26-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI A BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K.N.CHARY, JUDICIAL MEMBER ITA NOS.5559 & 5553/DEL/2019 ASSESSMENT YEARS : 2014-15 & 2015-16 MOHD. OWAIS, C/O-NAYAB BIRI FACTORY, LAL BAGH, MORADABAD, UTTAR PRADESH-244001. PAN-ABFPO7927E VS DCIT - 1, MORADABAD. APPELLANT RESPONDENT APPELLANT BY NONE RESPONDENT BY SH.M.BARANWAL, SR.DR DATE OF HEARING 17.02.2021 DATE OF PRONOUNCEMENT 17.02.2021 PER G.S. PANNU, VP : THESE APPEALS BY THE ASSESSEE FOR THE ASSESSMENT YE ARS 2014-15 & 2015-16 ARE DIRECTED AGAINST THE ORDERS OF LEARNED CIT(A), MORADABAD DATED 14.05.2019 & 04.06.2019 RESPECTIVELY. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF VIRTUAL HEARING BEFORE US. THE ASSESSEE, VIDE ITS LETTER D ATED 10.02.2021, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEALS FILED BY HIM AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE TH E DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDER ATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTION ED APPEALS ARE CONSIGNED TO RECORDS AND TREATED AS DISMISSED. ITA NOS.5559 & 5553/DEL/2019 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT TH AT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMEN T YEARS IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED ACT, THE APPEL LANT (I.E., THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RE INSTITUTION OF THE APPEALS AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION AP PROPRIATELY AS PER LAW. THE RESPONDENT (I.E., THE REVENUE) HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 5. IN VIEW OF THE AFORESAID, THESE APPEALS ARE CONS IGNED TO RECORD AND, FOR STATISTICAL PURPOSES, ARE TREATED AS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRT UAL HEARING ON 17 TH FEBRUARY, 2021. SD/- SD/- (K.N.CHARY) (G. S. PANNU) JUDICIAL MEMBER VICE P RESIDENT * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI