Uma Agarwal , Moradabad V. ITO ward-2(2), Moradabad

ITA 6961/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7062 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 21-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJIV MAHAJAN
• Assessee Lawyers: PRAMOD KR. AGARWAL
• Section: 201; 20

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC - I : NEW DELHI (THROUGH VIRTUAL HEARING) BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NO. 6961 / DEL /201 9 ASSESSMENT YEAR : 20 1 5 - 16 UMA AGARWAL, A - 56, GANDHI NAGAR, OPP. GANDHI PARK, MORADABAD, UTTAR PR ADESH. PAN : AFKPA8193B VS ITO, WARD - 2( 2 ), MORADABAD. (APP ELL A NT ) (RESPONDENT) A SSESSEE BY : SHRI PRAMOD KR. AGARWAL, ADVOCATE RE VENUE BY : SHRI SANJIV MAHAJAN, SR. DR DATE OF HEARING : 2 8 .01. 20 2 1 DATE OF PRO NOUNCEMENT : 2 8 . 01 . 20 2 1 ORDER PER R. K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 11 TH JUNE, 201 9 OF THE CIT(A) , MORADABAD, RELATING TO THE ASSESSMENT YEAR 201 5 - 16 . 2. THE LD. COUNSEL FOR THE ASSESSEE, AT THE TIME OF HEARING, FILED AN APPLICATION SEEKING WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE STATING THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SC HEME, 2020. HE ACCORDINGLY SUBMITTED THAT TH E APPEAL FILED BY THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. ITA NO. 6961 / DEL /201 9 2 3. IN ABSENCE OF ANY OBJECTION FROM THE SIDE OF THE LD. DR, THE REQUEST OF THE ASSESSEE SEEKING WITHDRAWAL OF THE APPEAL IS ALLOWED. 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID SCHEME , 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 REVENUE HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 5. IN VIEW OF THE AFORESAID, THE APPEAL IS CONSIGNED TO RECORD AND, FOR STATISTICAL PURPOSES, IS T REATED AS DISMISSED. THE ORDER W AS PRO NOUNCED IN THE OPEN COURT ON CONCLUSION OF THE HEARING ITSELF, I.E., ON 2 8 TH JANUARY, 2021. . SD/ - ( R. K. PANDA ) ACCOUNTANT MEMBER DATED: 2 8 TH JANUARY, 2021. DK ITA NO. 6961 / DEL /201 9 3 COPY FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI