SHARDA EXPORTS, NEW DELHI V. DCIT, CIRCLE- 2, MEERUT

ITA 5644/DEL/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 9463 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2015-2016
• Appeal Filed On: 30-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ANUJ KUMAR
• Section: 250

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G”: NEW DELHI ] BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER A N D SHRI AMIT SHUKLA, JUDICIAL MEMBER (Through Video Conferencing) ITA. No. 5644/Del/2018 (Assessment Year: 2015-16) M/s. Sharda Exports, C/o.Jitendra Kumar Gupta, Partner of M/s Sharda Exports, New Delhi, 219, Railway Road, Meerut – 250 002 [U.P.] PAN: ABOFS0079G Vs. DCIT, Circle : 2, Meerut. (Appellant) (Respondent) Assessee by : Shri Anuj Kumar, C. A.; Department by : Shri H.K. Chaudhary, [CIT] – D. R.; Date of Hearing : 31/01/2022 Date of pronouncement : 31/01/2022 O R D E R PER AMIT SHUKLA, J. M. 1. The aforesaid appeal has been filed by the assessee against the impugned order dated 11.07.2018 passed by the Commissioner of Income Tax (Appeals), Meerut, for assessment year 2015-16. 2. At the time of hearing the assessee submitted that he has opted to settle the dispute involved in the impugned appeal under The Direct Taxes Vivaad Se Vishwas Scheme and has already filed Page | 2 Form Nos. 1 and 2. Therefore, the appeal of the assessee may be allowed to be withdrawn. 3. The ld. DR also agreed with the above contentions. 4. On careful consideration of the fact it is found that Form No. 3 has been issued to the assessee on 14 th April, 2021, under The Direct Taxes Vivaad Se Vishwas Act, 2020. Therefore, the appeal of the assessee is allowed as withdrawn and hence dismissed. 5. 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 aforesaid 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. 6. In the result, appeal of the assessee is dismissed. Order pronounced in the open court on : 31/01/2022. Sd/- Sd/- ( ANIL CHATURVEDI ) ( AMIT SHUKLA ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 31/01/2022. *MEHTA* Copy forwarded to 1. Appellant; 2. Respondent; Page | 3 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 31.01.2022 Date on which the typed draft is placed before the dictating member 31.01.2022 Date on which the typed draft is placed before the other member 31.01.2022 Date on which the approved draft comes to the Sr. PS/ PS 31.01.2022 Date on which the fair order is placed before the dictating member for pronouncement 31.01.2022 Date on which the fair order comes back to the Sr. PS/ PS 31.01.2022 Date on which the final order is uploaded on the website of ITAT 31.01.2022 date on which the file goes to the Bench Clerk 31.01.2022 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