Smita Jain, Sambhal V. DCIT Circle-I, Moradabad

ITA 6994/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4577 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2014-2015
• Appeal Filed On: 22-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWA L SENIOR
• Assessee Lawyers: PRAMOD KUMAR AGGARWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C : NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY , JUDICIAL MEMBER ITA NO.6994/DEL/2019 ASSESSMENT YEAR : 2014-15 SMT. SMITA JAIN, 0, GHANTA GHAR, SAMBHAL, UTTAR PRADESH 244 302. PAN : ACSPJ8696D. VS. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, MORADABAD. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PRAMOD KUMAR AGGARWAL, ADVOCATE. RESPONDENT BY : SHRI M. BARANWAL, SENIOR DR. DATE OF HEARING : 10.02.2021 DATE OF PRONOUNCEMENT : 10.02.2021 ORDER PER G.S. PANNU, VP : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2017-18 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-43, NEW DELHI DATED 27 JUNE, 2019. ITA-6994/DEL/2019 2 2. THE ASSESSEE, VIDE LETTER DATED 27 JANUARY, 2021 HAS INTIMATED THE TRIBUNAL THAT SHE HAS OPTED TO SETTLE THE DISPUTE RELATING TO T HE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWA S ACT, 2020 (IN SHORT THE ACT) AND REQUESTED FOR WITHDRAWAL 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 IN THE PRESENCE OF BOTH THE SIDES ON CONCLUSION OF VIRTUAL HEARING ON 10 FEBRUARY, 2021. SD/- SD/- (K. NARASIMHA CHARY) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR