Naresh Kumar , Sirsa V. ITO, TDS , Hisar

ITA 6078/DEL/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7296 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2013-2014
• Appeal Filed On: 24-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAKHI VIMAL SR DR
• Assessee Lawyers: SANJAY VERMACA
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C, NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NOS.6077 TO 6079/DEL/2018 (ASSESSMENT YEAR-2013-14) SHRI NARESH KUMAR, VILLAGE-RAMPUR THEIR, P.O. BHAROILIAN WALI, TEHSIL, RANIA, SIRSA HARYANA-125 075 PAN:RTKN0 2713E VS. INCOME TAX OFFICER, TDS, HISAR. (APPELLANT) (RESPONDENT) APPELLANT BY SH. SANJAY VERMA,CA RESPONDENT BY SH. RAKHI VIMAL, SR-DR DATE OF HEARING 26.08.2020 DATE OF PRONOUNCEMENT 31.08.2020 ORDER PER BENCH: THESE APPEALS HAVE BEEN PREFERRED BY THE ASSE SSEE AGAINST THE ORDER DATED 28.06.2018 PASSED BY THE LEARNED CI T(APPEALS)-2, GURGAON {CIT(A)} AND PERTAINS TO ASSESSMENT YEAR: 2 013-14. 2 ITA NOS.6077 TO 6079/DEL/2018 NARESH KUMAR VS . ITO-TDS 2. THE CAPTIONED APPEALS IS A PART OF APPEA LS IN WHICH INFORMATION HAS BEEN RECEIVED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASS ESSMENT 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. CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEALS ARE CONSIGNED TO THE RECORDS AND TREATED AS DISMISSED. 4. 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 APPEALS AND THE T RIBUNAL 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 NOS.6077 TO 6079/DEL/2018 NARESH KUMAR VS . ITO-TDS 5. IN VIEW OF THE AFORESAID, THESE APPEALS ARE CONSIGNED TO THE RECORDS AND, FOR STATISTICAL PURPOSES, ARE TREATED AS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF V IRTUAL HEARING ON 26 TH AUGUST, 2020. ORDER PRONOUNCED ON 31/08/2020. SD/- SD/- (R.K.PANDA) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 31/08/2020 PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI