Lalit Kumar, Panipat V. ITO WARD - 2, Panipat

ITA 7081/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2741 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2021
• 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

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: SMC-1 NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [THROUGH VIDEO CONFERENCING] ITA NO.7081/DEL./2019 ASSESSMENT YEAR: 2011-12 SH. LALIT KUAMR S/O SH. MAHENDER KUMAR, MAHAVIR DHARAM KANTE WALI GALI, GOHANA ROAD, PANIPAT VS. ITO WARD-2 PANIPAT PAN : APEPK4486M (APPELLANT) (RESPONDENT) ORDER PER O.P. KANT, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 14.06.2019 PASSED BY LEARNED COMMISSIONER OF INCOME TAX (APPEALS), KARNAL, FOR ASSESSMENT YEAR 2011-12. 2. WE HAVE HEARD BOTH THE PARTIES THROUGH VIDEO CONFER ENCING. 3. AT THE OUTSET, THE LEARNED COUNSEL FOR THE ASSESSE E HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL AS THE ASSES SEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS F OR THE ASSESSMENT APPELLANT BY SHRI DIVYANSH AGARWAL, ADVOCATE RESPONDENT BY SHRI VED PRAKASH MISHRA, SR. DR. DATE OF HEARING 18.02.2021 DATE OF PRONOUNCEMENT 18.02.2021 2 ITA NO. 7081/DEL/2019 YEAR UNDER CONSIDERATION, UNDER THE VIVAD SE VISHWAS SCHEME, 2020 FOR WHICH, HE HAS FILED FORM NO. 1 & 2 AND FO RM NO. 3 IS AWAITED. 2. HOWEVER, IT IS SUBMITTED BY THE APPELLANT THAT THE AFORESAID BE SUBJECTED TO A CAVEAT THAT IN CASE THE DISPUTE R ELATING TO TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED SCH EME, THE APPELLANT SHALL BE AT LIBERTY TO APPROACH THE TRIBU NAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. 3. IN VIEW OF THE AFORESAID, THE APPEAL OF THE ASSESS EE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 18.02.2021. SD/- SD/- (BHAVNESH SAINI) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 18.02.2021 *NEHA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI 3 ITA NO. 7081/DEL/2019 SL. NO. PARTICULARS DATE 1. DATE OF DICTATION : 18.02.2021 2. DATE ON WHICH THE DRAFT OF ORDER IS PLACED BEFOR E THE DICTATING MEMBER: 18.02.2021 3. DATE ON WHICH THE DRAFT OF ORDER IS PLACED BEFOR E THE OTHER MEMBER: 18.02.2021 4. DATE ON WHICH THE APPROVED DRAFT OF ORDER COMES TO THE SR. PS/PS: 18.02.2021 5. DATE OF WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 18.02.2021 6. DATE ON WHICH THE FINAL ORDER RECEIVED AFTER HAV ING BEEN SINGED/PRONOUNCED BY THE MEMBERS: 18.02.2021 7. DATE ON WHICH THE FINAL ORDER IS UPLOADED ON TH E WEBSITE OF ITAT: 18.02.2021 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 1 8.02.2021 9. DATE ON WHICH FILES GOES TO THE HEAD CLERK: 10. DATE ON WHICH FILE GOES TO THE ASSISTANT REGIST RAR FOR SIGNATURE ON THE ORDER: 11. DATE OF DISPATCH OF ORDER: