UDIT aGARWAL, Moradabad V. ITO WARD - 2(2), Moradabad

ITA 5851/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5100 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2014-2015
• Appeal Filed On: 05-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI G. S. PANNU, VICE PRESIDENT AND SHRI KUL BHARAT, JUDICIAL MEMBER I.T.A NO.5851/DEL/2019 (ASSESSMENT YEAR 2014-1 5 ) UDIT AGARWAL STATION ROAD, MORADABAD-244 001 (U.P.) PAN-ADQPA 1799M VS. INCOME TAX OFFICER , WARD-2(2), MORADABAD. (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. R.K. GUPTA, SR. DR DATE OF HEARING 15.04.2021 DATE OF PRONOUNCEMENT 15.04.2021 ORDER PER G.S.PANNU, VP: THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2014-15 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), MORADABAD DATE D 14.05.2019. 2. NOBODY APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HEARING BEFORE US. THE LEARNED COUNSEL FOR THE ASSE SSEE, VIDE LETTER DATED 20.03.2021 HAS REQUESTED FOR WITHDRAWAL OF THE APPE AL FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE TH E DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE 2 ITA NO.5 851 /DEL/2019 M/S UD IT AGARWAL VS. ITO VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. 3. CONSIDERING THE AFORESAID SITUATION, THE C APTIONED APPEAL IS CONSIGNED TO RECORDS AND TREATED AS DISMISSED. 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAV EAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMEN T YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE APPELLA NT (I.E. THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTI ON OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIAT ELY AS PER LAW. THE RESPONDENT (I.E. THE REVENUE) HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 5. IN VIEW OF THE AFORESAID, THE APPEAL OF T HE ASSESSEE IS CONSIGNED TO RECORD AND, FOR STATISTICAL PURPOSES, IS TREATED AS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING ON 15 TH APRIL, 2021. SD/- SD /- (KUL BHARAT) (G.S.PANNU) JUDICIAL MEMBER VICE PRESIDENT PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI