Puspahas Agrawal, Noida V. DCIT, Central Circle, Ghaziabad

ITA 7288/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0380 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2010-2011
• Appeal Filed On: 03-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAGDISH SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI FRIDAY-A BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO.7288/DEL/2019 ASSESSMENT YEAR : 2010-11 PUSPAHAS AGRAWAL, H.NO.51, SECTOR-15A,GAUTAM BUDH NAGAR, NOIDA-201301. PAN-AAEPA9221H VS D CIT, CENTRAL CIRCLE, GHAZIABAD. APPELLANT RESPONDENT APPELLANT BY NONE RESPONDENT BY SH.JAGDISH SINGH, SR.DR DATE OF HEARING 18 .12.2020 DATE OF PRONOUNCEMENT 18 .12.2020 ORDER PER G.S. PANNU, VP : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2 010-11 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-IV, KANPUR D ATED 09.05.2019. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HEARING BEFORE US. THE ASSESSEE, VIDE ITS LETTER DATED 1 0.12.2020, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY HIM AND STATED THAT THE ASSESSEE HAS OPTED TO SET TLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UN DER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEA L IS CONSIGNED TO RECORDS AND TREATED AS DISMISSED. ITA NO.-7288/DEL/2019 2 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESS MENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED ACT, THE APPELLANT (I.E., THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATI ON APPROPRIATELY AS PER LAW. THE RESPONDENT (I.E., THE REVENUE ) HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 5. IN VIEW OF THE AFORESAID, THE APPEAL IS CONSIGNED TO REC ORD AND, FOR STATISTICAL PURPOSES, IS TREATED AS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 18 TH DECEMBER, 2020. SD/- SD/- (SUDHANSHU SRIVASTAVA) (G.S. PANNU) JUDICIAL MEMBER VICE P RESIDENT * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI