Bhushan Bhatia, Faridabad V. ITO ward 1(2), Faridabad

ITA 5733/DEL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5653 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 01-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 5733/DEL/2019 (ASSESSMENT YEAR : 2011-12) BHUSHAN BHATIA D-28, SOUTH EXTENSION PART-1, NEW DELHI-110049 PAN : AAQPB 1910 Q VS. ITO WARD 1(2), FARIDABAD (APPELLANT) (RESPONDENT) ASSESSEE BY SHRI TARUN KUMAR, ADVOCATE REVENUE BY SHRI R. K. GUPTA, SR. D.R. DATE OF HEARING: 20 .0 9 .2021 DATE OF PRONOUNCEMENT: 20 .0 9 .2021 ORDER PER ANIL CHATURVEDI, JM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 28.05.2019 OF THE COMMISSIONER OF INCOME TAX (APPEALS)- FARIDABAD RELATING TO ASSESSMENT YEAR 2011-12. 2. BEFORE US, ASSESSEE HAS MOVED AN APPLICATION DATED 20 TH SEPTEMBER 2021 WHEREIN THE ASSESSEE HAS STATED THAT IT HAS OPTED FOR VIVAD SE VISHWAS (VSV) 2020 AND HAS FILED THE DECLARATION (FORM-1) AND UNDERTAKING (FORM-2) SCHEME AND 2 DEPARTMENT HAD ISSUED FORM-3. THE ASSESSEE, THEREFORE, SEEKS TO WITHDRAW THE APPEAL TO WHICH REVENUE HAS NO OBJECTION. 3. AFTER CONSIDERING THE REQUEST MADE BY THE ASSESSEE, I DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID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 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. WITH THESE DIRECTIONS, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20.09.2021, IMMEDIATELY AFTER CONCLUSION OF THE HEARING OF THE MATTER IN VIRTUAL MODE. SD/- (ANIL CHATURVEDI) ACCOUNTANT MEMBER DATE:- 20.09.2021 PY* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI