Pramod Kumar Upadhaay, Ghaziabad V. ITO, Ward-2(1), Ghaziabad

ITA 7173/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8107 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 12-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHRI

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC -1: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO. 7173/DEL/2018 ASSTT. YEAR 2010-11 PRAMOD KUMAR UPADHAAY, B-68, PATYAL NAGAR, IIND GHAZIABAD UTTAR PRADESH PAN AAZPU1748C VS. ITO, WARD 2(1) GHAZIABAD. RESPONDENT (RESPONDENT) O R D E R PER R.K. PANDA, AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 31 ST AUGUST, 2018 OF LD. CIT(A)-GHAZIABAD RELATING TO ASSESSMENT YEAR 2010-11. 2. THE LD. COUNSEL FOR THE ASSESSEE, AT THE TIME OF HEARING STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO ASSESSEE BY: SHRI PANKAJ SHARMA, ADVOCATE DEPARTMENT BY: SHRI AJAY KUMAR, SR. D R DATE OF HEARING 14 /01 /20 2 1 DATE OF PRONOUNCEMENT 14 /01 /202 1 ITA NO. 7173//DEL/2018 2 TAX ARREARS FOR THE IMPUGNED ASSESSMENT YEAR UNDER THE VIVAD SE VISHWAS SCHEME, 2020. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEAL IS CONSIGNED TO RECORD AND TREATED AS DISMISSED. 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. 5. THE ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOTH THE SIDES AND ON CONCLUSION OF VIRTUAL HEARING ON 14 TH JANUARY, 2021. ITA NO. 7173//DEL/2018 3 ORDER PRONOUNCED ON 14 TH JANUARY, 2021. SD/- SD/- (SUCHITRA KAMBLE) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 14/01/2021 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI