Udham Singh Nagar District Cooperative Bank Ltd., Uttrakhand V. ACIT, Haldwani

ITA 5763/DEL/2015

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7029 (ITAT-DEHRADUN)
• Duration Of Justice: 5 year(s) 10 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 15-10-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 ITA NO. 5763/DEL/2015 IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIA L MEMBER ITA NO. 5763/DEL. 2015 ( A.Y 2011-12) (THROUGH VIDEO C ONFERENCING) UDHAM SINGH NAGAR DISTRICT COOPERATIVE BANK LTD. KASHIPUR BYPASS, RUDRAPUR, UDHAM SINGH NAGAR, UTTRAKHAND AAATU2006Q (APPELLANT) VS ACIT KHURANA COMPOUND NAINITAL ROAD HALDWANI (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. N. C. UPADHYAYA, CIT DR ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 24/08/2015 PASSED BY CIT(A)-HALDWANI FOR ASSESSMENT YEAR 2011- 12. 2. BEFORE US, THE LD. DR SUBMITTED THAT THE ASSESSE E HAS MOVED AN APPLICATION TO RESOLVE THE PENDING ISSUE THROUGH DI RECT TAX VIVAD SE VISHWAS SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & 2 AND RECEIVED FORM NO. 3 DATED 06/04/2021. 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE SUB JECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTION ED ASSESSMENT YEAR IS NOT DATE OF HEARING 23.08.2021 DATE OF PRONOUNCEMENT 23.08.2021 2 ITA NO. 5763/DEL/2015 ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE A PPEAL AND THE TRIBUNAL SHALL CONSIDER DIRECTIONS THE APPEAL OF THE ASSESSEE IS D ISMISSED. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF L D. DR ON 23 RD DAY OF AUGUST, 2021. SD/- SD/- (N. K. BILLAIYA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED: 23 /08/2021 R. NAHEED COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI