Jatia Bal Vihar Educational Trust , Bulandshahr V. ITO, Exemption Ward, Ghaziabad

ITA 7301/DEL/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0560 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 07-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO. 7301/DEL/2017 ASSTT. YEAR 2014-15 JATIA BAL VIHAR EDUCATIONAL TRUST, C/O M/S. RRA TAXINDIA, D-28, SOUTH EXTENSION, PART-1, NEW DELHI PIN 110 049 PAN AAATJ5276F VS. ITO, EXEMPTION WARD GHAZIABAD (APPELLANT) (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 OCTOBER, 2017 PASSED BY THE LD. CIT(A) GHAZIABAD RELATING TO ASSESSMENT YEAR 2014-15. ASSESSEE BY: SHRI TA RUN KUMAR, A DVOCATE SHRI DEEPASH GARG, ADVOCATE DEPARTMENT BY : MS. SUNITA SINGH , CIT(DR) DATE OF HEA RING 24 /12 /20 20 DATE OF PRONOUNCEMENT 2 4 / 12 /2020 ITA NO. 7301/DEL/2017 2 2. THE LD. COUNSEL FOR THE ASSESSEE, AT THE OUTSET SUBMITTED THAT THE ASSESSEE HAS ALREADY FILED NECESSARY APPLICATION UNDER VIVAD SE VISHWAS SCHEME, 2020 FOR SETTLEMENT OF THE DISPUTE. IN VIEW OF THE ABOVE THE CAPTIONED APPEAL IS CONSIGNED TO RECORD AND TREATED AS DISMISSED. 3. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO 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. ITA NO. 7301/DEL/2017 3 ORDER PRONOUNCED IN THE OPEN COURT AT TIME OF HEARING ITSELF I.E. ON 24 TH DECEMBER, 2020. SD/- SD/- (SUCHITRA KAMBLE) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 24/12/2020 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI