Kavita Agarwal, New Delhi V. ACIT, Central Circle- 19, New Delhi

ITA 5859/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3118 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2016-2017
• Appeal Filed On: 11-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 ITA NO. 5859/DEL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI KULBHARAT, JUDICIAL MEMBER I.T.A. NO. 5859/DEL/2018 (A.Y 2016-17) (THROUGH VIDEO CON FERENCING) KAVITA AGARWAL A-58, MADHUBAN, PREET VIHAR, NEW DELHI ACXPA3774C (APPELLANT) VS ACIT CENTRAL CIRCLE-19 NEW DELHI (RESPONDENT) ORDER PER G.S. PANNU, VP : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER DATED 17/07/2018 PASSED BY CIT(A)- 27 FOR ASSESSMENT YEAR 2016-17. 2. BEFORE US, THE LD. DR APPEARED AND SUBMITTED TH AT THE ASSESSEE HAS MOVED AN APPLICATION THEREBY STATING THAT THE ASSES SEE IS INTERESTED TO RESOLVE THE PENDING ISSUE THROUGH DIRECT TAX VIVAD SE VIS HWASH SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & 2. 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF REVENUE SUBJ ECT TO A CAVEAT THAT IN CASE APPELLANT BY SH. NONE RESPONDENT BY SH. M. BARNWAL, DR DATE OF HEARING 03.03.2021 DATE OF PRONOUNCEMENT 03.03.2021 2 ITA NO. 5859/DEL/2018 THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTION ED 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FOR REINSTITUTION OF THE A PPEAL AND THE TRIBUNAL SHALL CONSIDER DIRECTIONS THE APPEAL OF THE REVENUE IS DI SMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSE D. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF L D. DR ON THIS 03 RD DAY OF MARCH, 2021 (KUL BHARAT) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT CFBCFBECED EA A COPY FORWARDED TO: - 3 ITA NO. 5859/DEL/2018