Amit Kumar, Ghaziabad V. ITO WARD - 1(5), Ghaziabad

ITA 5800/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2684 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 03-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R K GUPTA SENIOR
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH SMC-1 : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA NO.5800/DEL./2019 (ASSESSMENT YEAR : 2009-10) SHRI AMIT KUMAR, VS. ITO, WARD 1 (5), 793, SECTOR 5, GHAZIABAD. VASUNDHRA, GHAZIABAD. (PAN : CGRPK2007A) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI R.K. GUPTA, SENIOR DR DATE OF HEARING : 04.03.2021 DATE OF ORDER : 04.03.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : APPELLANT, SHRI UDAY SINGH (HEREINAFTER REFERRED TO AS THE ASSESSEE), BY FILING THE PRESENT APPEAL, SOUGHT TO SET ASIDE THE IMPUGNED ORDER DATED 14.03.2019 PASSED BY THE COMMI SSIONER OF INCOME-TAX (APPEALS), GHAZIABAD QUA THE ASSESSM ENT YEAR 2009-10. ITA NO.5800/DEL./2019 2 2. NONE PRESENT ON BEHALF OF THE ASSESSEE. HOWEVER , AN APPLICATION HAS BEEN FILED BY THE ASSESSEE SEEKING WITHDRAWAL OF THE APPEAL ON THE GROUND THAT THE ASSESSEE HAS OPTE D TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSM ENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2 020 AND HAS FILED NECESSARY FORMS 1 & 2 WITH THE TAX DEPART MENT, WHICH WAS ACCEPTED AND PROCESSED VIDE FORM 3 ISSUED BY TH E TAX DEPARTMENT. 3. KEEPING IN VIEW THE AFORESAID FACTS, PRESENT APP EAL IS HEREBY DISMISSED WITH LIBERTY TO GET IT RESTORED BY THE AS SESSEE IN CASE DISPUTE IS NOT SETTLED AS PER SCHEME. THE REVENUE HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. CONSEQUENTLY, THE PRESENT APPEAL IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 4 TH DAY OF MARCH , 2021 AFTER THE CONCLUSION OF THE VIRTUAL HEARING. SD/- SD/- (R.K. PANDA) (KULDIP SINGH ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 4 TH DAY OF MARCH, 2021 TS ITA NO.5800/DEL./2019 3 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A), GHAZIABAD 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.