Shrishti Garg, New Delhi V. ITO, Ward-34(3), New Delhi

ITA 5715/DEL/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2827 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2014-2015
• Appeal Filed On: 05-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHR M BARANWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SMT MADHUMITA ROY SMT MADHUMITA ROY SMT MADHUMITA ROY SMT MADHUMITA ROY, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO. ITA NO. ITA NO. ITA NO. 5715 5715 5715 5715 /DEL/20 /DEL/20 /DEL/20 /DEL/20 1 11 1 8 88 8 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 20 2020 20 14 1414 14 - -- - 15 1515 15 MS. SHRISHTI GARG, MS. SHRISHTI GARG, MS. SHRISHTI GARG, MS. SHRISHTI GARG, E EE E- -- -197, ASHO 197, ASHO 197, ASHO 197, ASHOK VIHAR, PHASE K VIHAR, PHASE K VIHAR, PHASE K VIHAR, PHASE- -- -I, I, I, I, NEW DELHI NEW DELHI NEW DELHI NEW DELHI- -- -110052 110052 110052 110052 PAN : PAN : PAN : PAN : AEXPG0165P AEXPG0165P AEXPG0165P AEXPG0165P VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -34 3434 34( (( (3 33 3), ), ), ), NEW DELHI NEW DELHI NEW DELHI NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI . SANJEEV KUMAR BINDAL, CA RESPONDENT BY : SHR . M. BARANWAL, SR. DR DATE OF HEARING : 25 2525 25.11 .11.11 .11.2020 .2020 .2020 .2020 DATE OF PRONOUNCEMENT : 25 2525 25.11 .11.11 .11.2020 .2020 .2020 .2020 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2014-15 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), NEW D ELHI DATED 07.05.2018. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE HIS L ETTER DATED 16.10.2020, HAS INTIMATED THE TRIBUNAL THAT THE ASS ESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS ACT, 2020 (IN SHORT THE ACT) AND REQUESTED FOR WITHDRAWAL OF THE SAID APPEAL. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTION ED APPEAL IS CONSIGNED TO RECORDS AND TREATED AS DISMISSED. ITA-5715/DEL/2018 2 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT TH AT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED A SSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED ACT , THE APPELLANT (I.E., THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE T RIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. THE RESPONDEN T (I.E., THE REVENUE) HAS NO OBJECTION WITH REGARD TO THE AFORES AID CAVEAT. 5. IN VIEW OF THE AFORESAID, THE APPEAL IS CONSIGNE D TO RECORD AND, FOR STATISTICAL PURPOSES, IS TREATED AS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRT UAL HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 25 TH NOVEMBER, 2020. SD/- SD/- ( (( ( MADHUMITA ROY MADHUMITA ROY MADHUMITA ROY MADHUMITA ROY ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT SH COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR