Iqbal Kaur, Moradabad V. ITO, Ward-2(1), Moradabad

ITA 73/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4831 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 04-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 72

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C : NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY , JUDICIAL MEMBER ITA NOS. 72 & 73/DEL/2019 ASSESSMENT YEARS : 2012-13 & 2015-16 IQBAL KAUR, PROP. HEMKUND EXPORTS 97, KOTHIWAL NAGAR, MORADABAD (PAN: ABIK3137F) VS. ITO, WARD 2(1), MORADABAD (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. M. BARANWAL, SR. DR. DATE OF HEARING : 10.02.2021 DATE OF PRONOUNCEMENT : 10.02.2021 ORDER PER G.S. PANNU, VP : THESE APPEALS BY THE ASSESSEE FOR THE ASSESSMENT YE ARS 2012-13 & 2015-16 ARE DIRECTED AGAINST THE RESPECTIVE ORDERS OF THE LEARNED CIT(A), MORADABAD. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE BEFORE US AT THE TIME OF VIRTUAL HEARING. HOWEVER, THE ASSESSEE VIDE HIS COMMON LETTER DATED 2 25.1.2021 HAS REQUESTED FOR WITHDRAWAL OF THE APPEALS FIL ED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE TH E DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDER ATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FIL ED. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF TH E ASSESSEE FOR WITHDRAWAL OF THE AFORESAID APPEALS. 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE A RE DISMISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING ON 10 FEBRUARY, 2021. SD/- SD/- ( K. NARASIMHA CHARY ) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT SRB COPY FORWARDED TO: - 1. APPELLANT . 2. RESPONDENT. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR 3