Farah Diba Yasmeen, Moradabad V. ITO WARD - 2(1), Moradabad

ITA 6988/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6933 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 22-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ITA NO.6988/DEL/2019 ASSESSMENT YEAR : 2015-16 FARAH DIBA YASMEEN, 117, LAJPAT NAGAR, JAN, KALYAN MORADABAD, MORADABAD, UTTAR PRADESH-244001 PAN-AANPY5366L VS. THE INCOME TAX OFFICER, WARD-2(1), MORADABAD, UTTAR PRADESH (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. M. BARANWAL, SR. DR DATE OF HEARING : 27.01.2021 DATE OF PRONOUNCEMENT : 27.01.2021 ORDER PER G.S. PANNU, VP : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2015-16 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), MORADABAD, DATED 10.06.2019. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DURING THE COURSE OF VIRTU AL HEARING BEFORE US. THE ASSESSEE, VIDE ITS LETTER DATED 18.09.20 20, RECEIVED ITA-6988/DEL/2019 2 THROUGH EMAIL, HAS INTIMATED THAT HE HAS OPTED TO SETTLE THE DISPUTE RELATING THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020 (IN SHORT THE ACT) AND REQUESTED FOR W ITHDRAWAL OF THE SAID APPEAL. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEAL IS CONSIGNE D TO RECORDS AND TREATED AS DISMISSED. 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE TH E DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT U LTIMATELY RESOLVED IN TERMS OF THE AFORESTATED ACT, THE APPELLANT (I.E., T HE 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. TH E RESPONDENT (I.E., THE REVENUE) HAS NO OBJECTION WITH REGARD TO TH E AFORESAID CAVEAT. 5. IN VIEW OF THE AFORESAID, THE APPEAL IS CONSIGNED TO RECORD AND, FOR STATISTICAL PURPOSES, IS TREATED AS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 27 JANUARY, 2021. SD/- SD/- (MAHAVIR PRASAD) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT F{X~{T COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT ITA-6988/DEL/2019 3 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR, ITAT, DELHI