Shruti Gupta, Ghaziabad V. ITO WARD - 2(1), Ghaziabad

ITA 5843/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2847 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 05-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C NEW DLEHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NO. 5843/DEL/2019 ASSESSMENT YEAR: 2015-16 SHRUTI GUPTA, VS. INCOME-TAX OFFICER, SC-7, SHASTRI NAGAR, WARD 2(1), GHAZIABAD. GHAZIABAD. PAN : AALPG5644D (APPELLANT) (RESPONDENT) APPELLANT BY : SH. SHAILESH GUPTA, CA RESPONDENT BY: SH. M. BARNWAL, SR. DR DATE OF HEARING: 25/02/2021 DATE OF ORDER : 25/02/2021 ORDER PER R.K PANDA, AM: THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2015-16 IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)-GHAZIABAD DATED 30.04.2019. 2. THE ASSESSEE, VIDE ITS LETTER DATED 10.12.2020, HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY HIM AND STATED TH AT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARR EARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWA S SCHEME, 2020. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTION ED APPEAL IS CONSIGNED TO RECORDS AND TREATED AS DISMISSED. 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 ACT, THE ASSESS EE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPE AL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. THE REVENUE HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 5. IN VIEW OF THE AFORESAID, THE APPEAL IS CONSIGNE D TO RECORD AND, FOR STATISTICAL PURPOSES, IS TREATED AS DISMISSED. ORDER WAS ANNOUNCED IN THE OPEN COURT ON CONCLUSION OF VIRTUAL HEARING ON THIS 25 TH DAY OF FEBRUARY, 2021. SD/- SD/- (K. NARASIMHA CHARY) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 25/02/2021 AKS