ANAND PRAKASH SHRIVASTAVA, NEW DELHI V. ACIT, CIRCLE- 28(1), NEW DELHI

ITA 7024/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2803 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 02-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARNWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C NEW DLEHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NO. 7024/DEL/2018 ASSESSMENT YEAR: 2014-15 ANAND PRAKASH SHRIVASTAVA, VS. ACIT, CIRCLE 28(1), 121, FIRST FLOOR, DLF THE GALLERIA, NEW DELHI MAYUR VIHAR, PHASE-I, DELHI. PAN : AARPS7539R (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SH. M. BARNWAL, SR. DR DATE OF HEARING: 25/02/2021 DATE OF ORDER : 25/02/2021 ORDER PER R.K PANDA, AM: THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2014-15 IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)-10, NEW DE LHI DATED 21.08.2018. 2. NONE HAS APPEARED ON BEHALF OF ASSESSEE AT THE T IME OF VIRTUAL HEARING BEFORE US. THE ASSESSEE, HOWEVER, VIDE ITS LETTER DATED 13.02.2021, RECEIVED THROUGH E-MAIL, HAS REQUESTED FOR WITHDRAW AL OF THE APPEAL FILED BY HIM AND STATED THAT THE ASSESSEE HAS OPTED TO SE TTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. 2 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 A SSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE ACT, THE ASSESS EE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPE AL 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 CONSIGNE D TO RECORD AND, FOR STATISTICAL PURPOSES, IS TREATED AS DISMISSED. ORDER WAS ANNOUNCED IN THE OPEN COURT ON CONCLUSION OF VIRTUAL HEARING ON THIS 25 TH DAY OF FEBRUARY, 2021. SD/- SD/- (K. NARASIMHA CHARY) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 25/02/2021 AKS