Nitin Jain, New Delhi V. ITO WARD - 47(3), New Delhi

ITA 5973/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8764 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 11-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED

Judgement Text

1 ITA NO. 5973/DEL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-2 NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER I.T.A. NO. 5973/DEL/20 19 (A.Y 2010-11) (THROUGH VIDEO CON FERENCING) NITIN JAIN C/O. SANDEEP BHATNAGAR, CA FLAT NO. 12, 2 ND FLOOR, SHEEL TARA HOUSE 4866/24, ANSARI ROAD, NEW DELHI ACYPJ9652M (APPELLANT) VS ITO WARD-47(3) NEW DELHI (RESPONDENT) ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST ORDER DATED 26.06.2019 PASSED BY CIT(A) 16, NEW DELHI FOR ASSESSMENT YEAR 2010-11. 2. BEFORE US, THE LD. ITO APPEARED AND SUBMITTED T HAT THE ASSESSEE HAS MOVED AN APPLICATION DATED 08.09.2020 THEREBY STATI NG THAT THE ASSESSEE IS INTERESTED TO RESOLVE THE PENDING ISSUE THROUGH DIR ECT TAX VIVAD SE VISHWAS SCHEME (VSVS) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & 2 AND FORM NO. 3 IS AWAITED. 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 APPELLANT BY NONE RESPONDENT BY SH. ANIL KUMAR GUPTA, ITO DATE OF HEARING 25.03.2021 DATE OF PRONOUNCEMENT 25 .03.2021 2 ITA NO. 5973/DEL/2019 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 THE SAME. THE APPEAL OF THE ASSESSEE IS DI SMISSED. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF L D. DR ON THIS 25 TH DAY OF MARCH, 2021. SD/- SD/- (N. K. BILLAIYA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 25/03/2021 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. 5973/DEL/2019