Nirmala Devi Jammar, New Delhi V. ITO, Ward-21(4), New Delhi

ITA 6458/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7658 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 01-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SARAS KUMAR

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. 6458/DEL/2019 ASSESSMENT YEAR : 2011-12 NIRMALA DEVI JAMMAR, HD-44, VISHAKHA ENCLAVE, PITAMPURA, NEW DELHI-110034 (PAN: ACWPJ7849Q) INCOME TAX OFFICER, WARD 21(4), NEW DELHI-110002 (APPELLANT) (RESPONDENT) APPELLANT BY: NONE 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 2011-12 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A),-7, NE W DELHI DATED 31.5.2019 2. IN THE CAPTIONED APPEAL, THE APPELLANT ASSESSEE HAS INFORMED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING T O THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE DIREC T TAX VIVAD SE ITA 6458/DEL/2019 ASSESSMENT YEAR 2011-12 2 VISHWAS ACT, 2020. IT HAS BEEN STATED THAT THE NEC ESSARY DECLARATION IN ACCORDANCE WITH SECTION 4 OF THE DIRECT TAX VIVAD S E VISHWAS ACT, 2020 HAS BEEN FILED BY THE ASSESSEE. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTION ED 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 6458/DEL/2019 ASSESSMENT YEAR 2011-12 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR