Rajender Sud, Gurgaon V. JCIT, Range- 71, New Delhi

ITA 7049/DEL/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3142 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2013-2014
• Appeal Filed On: 23-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARNWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA NO. 7049/DEL/2017 ASSESSMENT YEAR 2013-14 SHRI RAJENDER SUD, PNA 154, THE PINNACLE, PHASE-V, DLF CITY, GURGAON, HARYANA-122002 (PAN: ANMPS0416P) VS JCIT, RANGE-71, NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI ATUL JAIN, CA RESPONDENT BY: SHRI M. BAR NWAL, SR. DR DATE OF HEARING : 16.11.2020 DATE OF PRONOUNCEMENT : 16.11.2020 ORDER PER G.S. PANNU, VICE PRESIDENT THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-21, DELHI DATED 22.09.2017 AND PERTAINS TO ASSESSMENT YEAR 2013-14. 2. THE ASSESSEE, VIDE HIS LETTER DATED 2.11.2020, HAS INTIMATED THE TRIBUNAL THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE R ELATING TO THE TAX ARREARS FOR THE ITA 7049/D/2017 2 ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS ACT, 2020 (IN SHORT THE ACT). 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 ASSESSMEN T YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED ACT, THE APPEL LANT (I.E., THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTI ON OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIAT ELY AS PER LAW. THE RESPONDENT (I.E., THE REVENUE) HAS NO OBJECTION WIT H 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. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 16 TH NOVEMBER, 2020. SD/- SD/- (AMIT SHUKLA) ( G.S. PANNU ) JUDICIAL MEMBER VICE PRESIDENT GS ITA 7049/D/2017 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR