KAVITA MAHESHWARI, NEW DELHI V. ADDL. CIT, CIRCLE- 29(1), NEW DELHI

ITA 6023/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2674 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 25-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K A MANU

Judgement Text

IN THE INCOME TAX APPELLATE TRIB UNAL DELHI BENCH F: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI A.N.MISSHRA, ACCOUNTANT MEMBER ITA NO.6023/DEL/2017 (ASSESSMENT YEAR 2013-14) SMT. KAVITA MAHESHWARI, C/O M/S S.R. KHURANA & CO. CHARTERED ACCOUNTANTS 62, SECOND FLOOR NORTH AVENUE ROAD, PUNJABI BAGH (WEST) NEW DELHI-110 026 PAN AEAPM 0569G VS. ADDL. CIT, CIRCLE-29(1), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. K.A MANU, SR. DR DATE OF HEARING 10.03.2021 DATE OF PRONOUNCEMENT 10.03.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST OR DER DATED 14.07.2017 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-10, NEW DELHI {CIT(A)} FOR ASSESSMENT YEAR 2013-14. 2 ITA NO.6023/DEL/2017 SMT. KAVITA MAHE SHWARI VS. ACIT 2.0 THROUGH A WRITTEN COMMUNICATION, THE LD. AUTHORIZED REPRESENTATIVE (AR) HAS SUBMITTED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE DIRECT TAX VIVAD SE V ISHWAS ACT, 2020. IT HAS BEEN STATED THAT THE NECESSARY DECLARA TION IN ACCORDANCE WITH SECTION 4 OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS BEEN FILED BY THE ASSESSEE. 3.0 CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEAL IS CONSIGNED TO THE RECORDS AND TREATED AS DISMISSE D. 4.0 HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTION ED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFO RESTATED ACT, THE APPELLANT (I.E., THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TR IBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. THE RESPONDENT (I.E., THE REVENUE) HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 3 ITA NO.6023/DEL/2017 SMT. KAVITA MAHE SHWARI VS. ACIT 4.0 IN VIEW OF THE AFORESAID, THE APPEAL IS CONSIGNED TO THE RECORDS AND, FOR STATISTICAL PURPOSES, IS TREATED A S DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSIO N OF VIRTUAL HEARING ON 10 TH MARCH, 2021. SD/- SD/- (A.N.MISSHRA) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10/03/2021 PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI