Prabhat Kumar & sons HUF, Haridwar V. ITO, Ward-1(3)(2), Haridwar

ITA 639/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9359 (ITAT-DEHRADUN)
• Duration Of Justice: 1 year(s) 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 29-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K CHA TTERJEE SENIOR
• Assessee Lawyers: BALESH BHARGAVA
• Section: 22

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 N ITA N ITA N ITA N O.639/DEL O.639/DEL O.639/DEL O.639/DEL /2019 /2019 /2019 /2019 & 640/DEL/2019 & 640/DEL/2019 & 640/DEL/2019 & 640/DEL/2019 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 20 2020 20 1 11 1 4 44 4 - -- - 15 1515 15 & 2015 & 2015 & 2015 & 2015 - -- - 16 1616 16 PRABHAT KUMAR & SONS , HUF, PRABHAT KUMAR & SONS , HUF, PRABHAT KUMAR & SONS , HUF, PRABHAT KUMAR & SONS , HUF, C/O BALESH BHARGAVA, C/O BALESH BHARGAVA, C/O BALESH BHARGAVA, C/O BALESH BHARGAVA, ADVOCATE, ADVOCATE, ADVOCATE, ADVOCATE, 56, NIRANAJANI AKHARA, 56, NIRANAJANI AKHARA, 56, NIRANAJANI AKHARA, 56, NIRANAJANI AKHARA, MAYAPUR, MAYAPUR, MAYAPUR, MAYAPUR, HARIDWAR HARIDWAR HARIDWAR HARIDWAR 249 401. 249 401. 249 401. 249 401. PAN : AAHHP2897R. PAN : AAHHP2897R. PAN : AAHHP2897R. PAN : AAHHP2897R. 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)( (( (2 22 2), ),), ), HARIDWAR. HARIDWAR. HARIDWAR. HARIDWAR. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI BALESH BHARGAVA, ADVOCATE. RESPONDENT BY : SHRI S.K. CHATTERJEE, 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 : :: : THESE APPEALS BY THE ASSESSEE FOR THE ASSESSMENT Y EAR 2014-15 AND 2015-16 ARE DIRECTED AGAINST THE ORDER OF LEARN ED CIT(A), DEHRADUN DATED 17 TH NOVEMBER, 2018. 2. THE CAPTIONED IS A PART OF APPEALS IN WHICH INFO RMATION HAS BEEN RECEIVED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSI DERATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. IT HAS BEEN STATED THAT THE NECESSARY DECLARATION IN ACCORDANCE WITH SECTION 4 OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS BEEN FILED BY THE AS SESSEE. ITA-639 & 640/DEL/2019 2 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTION ED APPEALS ARE 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 YEARS IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED ACT, THE APPELLANT (I.E., THE ASSESSEE) SHALL BE AT LIBERTY TO APPROAC H THE TRIBUNAL FOR REINSTITUTION OF THE APPEALS 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 APPEALS ARE CONSIG NED TO RECORD AND, FOR STATISTICAL PURPOSES, ARE TREATED AS DISMI SSED. 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 : PRABHAT KUMAR & SONS , HUF, PRABHAT KUMAR & SONS , HUF, PRABHAT KUMAR & SONS , HUF, PRABHAT KUMAR & SONS , HUF, C/O BALESH BHARGAVA, ADVOCATE, C/O BALESH BHARGAVA, ADVOCATE, C/O BALESH BHARGAVA, ADVOCATE, C/O BALESH BHARGAVA, ADVOCATE, 56, NIRANAJANI AKHARA, MAYAPUR, 56, NIRANAJANI AKHARA, MAYAPUR, 56, NIRANAJANI AKHARA, MAYAPUR, 56, NIRANAJANI AKHARA, MAYAPUR, HARIDWAR HARIDWAR HARIDWAR HARIDWAR 249 249 249 249 401. 401. 401. 401. 2. RESPONDENT : INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD- -- -1(3)(2), HARIDWAR. 1(3)(2), HARIDWAR. 1(3)(2), HARIDWAR. 1(3)(2), HARIDWAR. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR