Ms. Kamla Madan, New Delhi V. DCIT, New Delhi

ITA 6181/DEL/2016

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7615 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 02-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: TARUM KUMAR BATRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. NO.6181/DEL/2016 ASSESSMENT YEAR 2010-11 MS. KAMLA MADAN, A-8/6, VASANT VIHAR, NEW DELHI. V. CIT (APPEAL-28) CENTRAL CIRCLE-21, NEW DELHI. TAN/PAN: AHAPM 1790N (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI TARUM KUMAR BATRA, CA RESPONDENT BY: MS. SUNITA SINGH, CIT-D.R. DATE OF HEARING: 07 01 2021 DATE OF PRONOUNCEMENT: 07 01 2021 O R D E R PER AMIT SHUKLA, J.M.: THE AFORESAID APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE IMPUGNED ORDER DATED 30.09.2016 PASSED BY COMMISSIONER OF INCOME TAX (APPEALS)-XXVIII, NEW DE LHI FOR THE ASSESSMENT YEAR 2010-11. 2. THE LD. COUNSEL FOR THE ASSESSEE, VIDE ITS LETTE R HAS INTIMATED THE TRIBUNAL THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASS ESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS ACT, 2020 (IN SHORT THE ACT) AND REQUESTED FOR WITHDRAWAL OF TH E SAID APPEAL. I.T.A. NO. 6181/DEL/2016 2 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTIO NED APPEAL IS CONSIGNED TO RECORDS AND TREATED AS DISMI SSED. 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT TH AT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTION ED ASSESSMENT 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 APPLICATION APPROPRIATELY AS PER LAW. THE RESPONDENT (I.E., THE REVENUE) HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEA T. 5. IN VIEW OF THE AFORESAID, THE APPEAL IS CONSIGN ED TO RECORD AND, FOR STATISTICAL PURPOSES, IS TREATED AS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUA L HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 7 TH JANUARY, 2021. SD/- SD/- [O.P. KANT] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 7 TH JANUARY, 2021 PKK: