Dinesh, Ghaziabad V. ITO WARD - 1(2), Ghaziabad

ITA 6162/DEL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2641 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 22-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANGEETA YADAV

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-1, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NOS.6161 & 6162/DEL/2019 (ASSESSMENT YEAR : 2009-10) DINESH RAMPARK, LONI, GHAZIABAD UTTAR PRADESH 201102 PAN : AHXPD 0205 A VS. ITO WARD 1(2) GHAZIABAD (APPELLANT) (RESPONDENT) A SSESSEE BY MS. MANSI JAIN, C.A. RE VENUE BY MS. SANGEETA YADAV, SR. D.R. DATE OF HEARING: 27 .10.2021 DATE OF PRONOUNCEMENT: 2 7 . 10 .2021 ORDER PER ANIL CHATURVEDI, AM: THESE TWO APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER DATED 05.07.2018 OF THE COMMISSIONER OF INCOME TAX (APPEALS)-GHAZIABAD RELATING TO ASSESSMENT YEAR 2009-10. 2. BEFORE ME, ASSESSEE HAS MOVED AN APPLICATION DATED 20.10.2021 WHEREIN THE ASSESSEE HAS STATED THAT IT HAS OPTED FOR VIVAD SE VISHWAS (VSV) 2020 AND HAS FILED THE DECLARATION (FORM- 1) AND UNDERTAKING (FORM-2) SCHEME AND DEPARTMENT HAD ISSUED 2 FORM-3. THE ASSESSEE THEREFORE SEEKS TO WITHDRAW THE APPEALS, TO WHICH THE REVENUE HAS NO OBJECTION. 3. AFTER CONSIDERING THE REQUEST MADE BY THE ASSESSEE, I DISMISS THE APPEALS OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID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 APPEALS AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. WITH THESE DIRECTIONS, APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27.10.2021, IMMEDIATELY AFTER CONCLUSION OF THE HEARING OF THE MATTER IN VIRTUAL MODE. SD/- (ANIL CHATURVEDI) ACCOUNTANT MEMBER DATE:- 27.10.2021 PY* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI