Vibha Jain, Muzaffarnagar V. ITO WARD - 32(4), New Delhi

ITA 6156/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4431 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2010-2011
• Appeal Filed On: 22-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI C BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K.N.CHARY, JUDICIAL MEMBER ITA NO.6156/DEL/2019 ASSESSMENT YEAR : 2010-11 VIBHA JAIN, 4, RAINBOW VIHAR, MEERUT ROAD, MUZAFFARNAGAR, UTTAR PRADESH-251001. PAN-ADHPJ6696F VS ITO, WARD-32(4), NEW DELHI. APPELLANT RESPONDENT APPELLANT BY NONE RESPONDENT BY SH.M.BARANWAL, SR.DR DATE OF HEARING 10.02.2021 DATE OF PRONOUNCEMENT 10.02.2021 ORDER PER G.S. PANNU, VP : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2 010-11 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-11, NEW DELHI DATED 13.05.2019. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HEARING BEFORE US. THE ASSESSEE, VIDE ITS LETTER DATED 29.01.2021, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY HIM AND STATED THAT THE ASSESSEE HAS OPTED TO SET TLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UN DER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEA L IS CONSIGNED TO RECORDS AND TREATED AS DISMISSED. ITA NO.-6156/DEL/2019 2 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESS MENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED ACT, THE APPELLANT (I.E., THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICAT ION APPROPRIATELY AS PER LAW. THE RESPONDENT (I.E., THE REVENUE ) HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 5. IN VIEW OF THE AFORESAID, THE APPEAL IS CONSIGNED TO REC ORD AND, FOR STATISTICAL PURPOSES, IS TREATED AS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HE ARING ON 10 TH FEBRUARY, 2021. SD/- SD/- (K.N.CHARY) (G.S. PANNU ) JUDICIAL MEMBER VICE PRESID ENT * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI