Fareha Faisal , Moradabad V. ITO - 2(1), Moradabad

ITA 6375/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7665 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 30-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SARAS KUMAR
• Assessee Lawyers: FAREHA FAISAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY BENCH A: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 6375/DEL/2019 ASSESSMENT YEAR : 2015-16 FAREHA FAISAL, PRINCE ROAD, GALASHAHEED, MORADABAD. (PAN: ABMPF5132B) INCOME TAX OFFICER, WARD 2(1), MORADABAD. (APPELLANT) (RESPONDENT) APPELLANT BY: MS FAREHA FAISAL RESPONDENT BY: SHRI SARAS KUMAR, SR. DR DATE OF HEARING : 28.08.2020 DATE OF PRONOUNCEMENT : 28.08.2020 ORDER PER G.S. PANNU, VICE PRESIDENT THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2015-16 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), MORAD ABAD DATED 7.6.2019 . 2. IN THE CAPTIONED APPEAL, THE ASSESSEE HAS INFORM ED VIDE LETTER DATED 18.08.2020 (RECEIVED THROUGH E-MAIL DATED 21.08.202 0) THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARR EARS FOR THE ASSESSMENT YEAR ITA 6375/DEL/2019 ASSESSMENT YEAR 2015-16 2 UNDER CONSIDERATION UNDER THE DIRECT TAX VIVAD SE V ISHWAS ACT, 2020, AND WISHES TO WITHDRAW THE APPEAL. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTIO NED 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 ASSESSMEN T YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED ACT, THE APPEL LANT (I.E., THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RE INSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROP RIATELY AS PER LAW. THE RESPONDENT (I.E., THE REVENUE) HAS NO OBJECTION WIT H REGARD TO THE AFORESAID 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 28 TH AUGUST, 2020. SD/- SD/- (SUDHANSHU SRIVASTAVA) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT GS ITA 6375/DEL/2019 ASSESSMENT YEAR 2015-16 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR