TEJINDER PURI, NEW DELHI V. JCIT, CENTRAL CIRCLE- 5, NEW DELHI

ITA 5725/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1398 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 05-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI C BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K.N.CHARY, JUDICIAL MEMBER ITA NOS.5725 & 5726/DEL/2018 ASSESSMENT YEARS : 2011-12 & 2012-13 TEJINDER PURI, 23, FRIENDS COLONY WEST, FIRST FLOOR, NEW DELHI-110065. PAN-ACNPP9828J VS JCIT, CENTRAL CIRCLE-5, NEW DELHI. APPELLANT RESPONDENT APPELLANT BY NONE RESPONDENT BY SH.M.BARANWAL, SR.DR DATE OF HEARING 10.02.2021 DATE OF PRONOUNCEMENT 10.02.2021 ORDER PER G.S. PANNU, VP : THESE APPEALS BY THE ASSESSEE FOR THE ASSESSMENT YE ARS 2011-12 & 2012-13 ARE DIRECTED AGAINST THE ORDER OF LEARNED CIT(A) -24, NEW DELHI DATED 29.06.2018. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HEARING BEFORE US. THE ASSESSEE, VIDE ITS LETTER DATED 30.01.2021, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEALS FILED BY HIM AND STATED THAT THE ASSESSEE HAS OPTED TO SET TLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEARS U NDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPE ALS ARE CONSIGNED TO RECORDS AND TREATED AS DISMISSED. ITA NOS.-5725 & 5726/DEL/2018 2 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESS MENT YEARS 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 APPEALS AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATIO N 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, THESE APPEALS ARE CONSIGNED TO RECORD AND, FOR STATISTICAL PURPOSES, ARE TREATED AS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEA RING ON 10 TH FEBRUARY, 2021. SD/- SD/- (K.N.CHARY) (G.S. PANNU ) JUDICIAL MEMBER VICE PRESID ENT * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI