Gaurav Sharma, Delhi V. ITO ward-19(4), New Delhi

ITA 7051/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6544 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 26-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHYAM SUNDER SHRI SANJI V M

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC -1: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.7051/DEL/2019 ASSTT. YEAR 2011-12 GAURAV SHARMA, BH-422, EAST SHALIMAR BAGH, DELHI 110 088 PAN BKKPS9195K VS. ITO WARD-19(4) NEW DELHI. RESPONDENT (RESPONDENT) O R D E R PER R.K. PANDA, AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 30 TH MARCH 2017 OF THE LD. CIT(A)-12, NEW DELHI RELATING TO ASSESSMENT YEAR 2011-12. 2. LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET FILED AN APPLICATION REQUESTING FOR WITHDRAWAL OF THE APPEAL ON THE GROUND THAT ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME, 2020. IN ABSENCE OF ANY OBJECTION FROM THE SIDE OF THE LD. SR. DR THE ASSESSEE BY: SHRI SHYAM SUNDER, ADVOCATE DEPARTMENT BY: SHRI SANJI V MAHAJAN, S R. DR DATE OF HEARING 25 /01 /20 2 1 DATE OF PRONOUNCEMENT /01 /202 1 2 REQUEST OF THE ASSESSEE SEEKING WITHDRAWAL OF THE APPEAL IS ALLOWED. 3. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING 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. 4. IN VIEW OF THE AFORESAID, THE APPEAL OF THE ASSESSEE IS CONSIGNED TO RECORD AND FOR STATISTICAL PURPOSES IS TREATED AS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT TIME OF HEARING ITSELF I.E. ON 25 TH JANUARY, 2021. SD/- (R.K. PANDA) ACCOUNTANT MEMBER DATED: 25/01/2021 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 3 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI