Mukesh Kumar Sharma, Noida V. ITO WARD - 2(2), New Delhi

ITA 6903/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2900 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 20-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: SMC-1 NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [THROUGH VIDEO CONFERENCING] ITA NO.6903/DEL/2019 ASSESSMENT YEAR: 2010-11 MUKESH KUMAR SHARMA C/O ROHIT TOWARI, 8024 ATS GREENS PARADISO, CHIV IV, NOIDA VS. ITO WARD 2 (2) NEW DELHI PAN : ASOPS2898A (APPELLANT) (RESPONDENT) ORDER PER O.P. KANT, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 31.12.2018 PASSED BY LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-I, NOIDA, FOR ASSESSMENT YEAR 2010-11. 2. WE HAVE HEARD THROUGH VIDEO CONFERENCING. 3. AT THE OUTSET, VIDE APPLICATION DATED 29.01.2021 T HE ASSESSEE HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL AS THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING T O THE TAX ARREARS APPELLANT BY NONE RESPONDENT BY NONE DATE OF HEARING 25.02.2021 DATE OF PRONOUNCEMENT 02.03.2021 2 FOR THE ASSESSMENT YEAR UNDER CONSIDERATION, UNDER THE VIVAD SE VISHWAS SCHEME, 2020 FOR WHICH, HE HAS FILED FORM N O. 1 & 2 AND FORM NO. 3 IS AWAITED. 4. HOWEVER, IT IS SUBMITTED BY THE APPELLANT THAT THE AFORESAID BE SUBJECTED TO A CAVEAT THAT IN CASE THE DISPUTE R ELATING TO TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED SCH EME, THE APPELLANT SHALL BE AT LIBERTY TO APPROACH THE TRIBU NAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. 5. IN VIEW OF THE AFORESAID, THE APPEAL OF THE ASSESS EE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 02.03.2021. SD/- SD/- (KUL BHARAT) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 02.03.2021 *NEHA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI 3 SL. NO. PARTICULARS DATE 1. DATE OF DICTATION : 25.02.2021 2. DATE ON WHICH THE DRAFT OF ORDER IS PLACED BEFOR E THE DICTATING MEMBER: 25.02.2021 3. DATE ON WHICH THE DRAFT OF ORDER IS PLACED BEFOR E THE OTHER MEMBER: 0 2 . 0 3 . 2 0 2 1 4. DATE ON WHICH THE APPROVED DRAFT OF ORDER COMES TO THE SR. PS/PS: 02.03.2021 5. DATE OF WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 02.03.2021 6. DATE ON WHICH THE FINAL ORDER RECEIVED AFTER HAV ING BEEN SINGED/PRONOUNCED BY THE MEMBERS: 02.03.2021 7. DATE ON WHICH THE FINAL ORDER IS UPLOADED ON TH E WEBSITE OF ITAT: 02.03.2021 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 02.03.2021 9. DATE ON WHICH FILES GOES TO THE HEAD CLERK: 10. DATE ON WHICH FILE GOES TO THE ASSISTANT REGIST RAR FOR SIGNATURE ON THE ORDER: 11. DATE OF DISPATCH OF ORDER: