Shikha Sharma, Roorkee V. ITO ward-1(3)(5), Roorkee

ITA 61/DDN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9361 (ITAT-DEHRADUN)
• Duration Of Justice: 1 year(s) 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 21-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S.K. CHATTERJEE
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN DEHRADUN BENCH, DEHRADUN DEHRADUN BENCH, DEHRADUN DEHRADUN BENCH, DEHRADUN (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO .61 .61.61 .61 /DDN/2019 /DDN/2019 /DDN/2019 /DDN/2019 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 20 2020 20 1 11 1 5 55 5 - -- - 16 1616 16 SMT. SHIKHA SHARMA, SMT. SHIKHA SHARMA, SMT. SHIKHA SHARMA, SMT. SHIKHA SHARMA, PROP. PROP. PROP. PROP. M/S SHARSTI SOLUTIONS, M/S SHARSTI SOLUTIONS, M/S SHARSTI SOLUTIONS, M/S SHARSTI SOLUTIONS, FLAT NO.C FLAT NO.C FLAT NO.C FLAT NO.C- -- -2, 2, 2, 2, ARYAN APARTMENT, ARYAN APARTMENT, ARYAN APARTMENT, ARYAN APARTMENT, NEAR VIJAYA BANK, NEAR VIJAYA BANK, NEAR VIJAYA BANK, NEAR VIJAYA BANK, 33, CIVIL LINES, 33, CIVIL LINES, 33, CIVIL LINES, 33, CIVIL LINES, ROORKEE. ROORKEE. ROORKEE. ROORKEE. PAN : BHYPS8312P. PAN : BHYPS8312P. PAN : BHYPS8312P. PAN : BHYPS8312P. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -1(3) 1(3) 1(3) 1(3)( (( (5 55 5), ),), ), ROORKEE ROORKEE ROORKEE ROORKEE. .. . (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI S.K. CHA TTERJEE, SENIOR DR. DATE OF HEARING : 17 1717 17.08 .08.08 .08.2020 .2020 .2020 .2020 DATE OF PRONOUNCEMENT : 1 11 17.08 7.08 7.08 7.08.2020 .2020 .2020 .2020 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2015-16 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), DEHRA DUN DATED 29 TH MARCH, 2019. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE BEFORE U S AT THE TIME OF THE VIRTUAL HEARING. THE CAPTIONED IS A PART OF APP EALS 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 VISHWAS ACT, 2020. IT HAS BEEN STATED THAT THE NECESSARY DECLARATION IN ACCOR DANCE WITH SECTION ITA-61/DDN/2019 2 4 OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS BEEN FILED BY THE ASSESSEE. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTION ED APPEAL IS CONSIGNED TO RECORDS AND TREATED AS DISMISSED. 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT TH AT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED A SSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED ACT , THE APPELLANT (I.E., THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE T RIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. THE RESPONDE NT (I.E., THE REVENUE) HAS NO OBJECTION WITH REGARD TO THE AFORES AID CAVEAT. 5. IN VIEW OF THE AFORESAID, THE APPEAL IS CONSIGNE D TO RECORD AND, FOR STATISTICAL PURPOSES, IS TREATED AS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING ON 17 TH AUGUST, 2020. SD/- SD/- (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : SMT. SHIKHA SHARMA, PROP. M/S SHAR STI SOLUTIONS, SMT. SHIKHA SHARMA, PROP. M/S SHARSTI SOLUTIONS, SMT. SHIKHA SHARMA, PROP. M/S SHARSTI SOLUTIONS, SMT. SHIKHA SHARMA, PROP. M/S SHARSTI SOLUTIONS, FLAT NO.C FLAT NO.C FLAT NO.C FLAT NO.C- -- -2, ARYAN APARTMENT, NEAR VIJAYA B 2, ARYAN APARTMENT, NEAR VIJAYA B 2, ARYAN APARTMENT, NEAR VIJAYA B 2, ARYAN APARTMENT, NEAR VIJAYA BANK, ANK, ANK, ANK, 33, CIVIL LINES, ROORKEE. 33, CIVIL LINES, ROORKEE. 33, CIVIL LINES, ROORKEE. 33, CIVIL LINES, ROORKEE. 2. RESPONDENT : INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD- -- -1(3) 1(3) 1(3) 1(3)(5 (5(5 (5), ROORKEE. ), ROORKEE. ), ROORKEE. ), ROORKEE. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR