Bhavneet Pal Singh, New Delhi V. ITO WARD - 35(4), New Delhi

ITA 733/DEL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1285 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 10-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-2, NEW DELHI BEFORE SH. H. S. SIDHU, JUDICIAL MEMBER AND, SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.733/DEL/2020 (FOR ASSESSMENT YEAR 2011-12) BHAVNEET PAL SINGH BW-62B, SHALIMAR BAGH, NEW DELHI 110 088 PAN NO. ATEPS 1887 N VS. ITO, WARD 35(4), NEW DELHI (APPELLANT) (RESPONDENT) A SSESSEE BY SH. R. S. SINGHVI, C.A. RE VENUE BY SH. PRAKASH DUB E Y, SR. DR DATE OF HEARING: 16 / 1 2 /2020 DATE OF PRONOUNCEMENT: 17 / 1 2 /2020 ORDER PER ANIL CHATURVEDI, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 27.11.2019 OF THE COMMISSIONER OF INCOME TAX (A)- 12, NEW DELHI RELATING TO ASSESSMENT YEAR 2011-12. 2. BEFORE US, ASSESSEE HAS MOVED AN APPLICATION DATED 16 TH DECEMBER 2020 WHEREIN THE ASSESSEE HAS STATED THAT IT HAS OPTED FOR VIVAD SE VISHWAS (VSV) 2020 AND HAS FILED THE DECLARATION (FORM-1) AND UNDERTAKING (FORM-2) SCHEME AND HAD REQUESTED TO ITA NO.733/DEL/2020 BHAVNEET PAL SINGH VS. ITO A.Y. 2011-12 2 ALLOW THE WITHDRAWAL OF APPEAL. LEARNED DR HAS NO OBJECTION TO ALLOW WITHDRAWING THE APPEAL. 3. AFTER CONSIDERING THE REQUEST MADE BY THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, 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. WITH THESE DIRECTIONS THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17.12.2020 SD/- SD/- (H. S. SIDHU) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER *PRITI YADAV, SR.PS* DATE:- 17.12.2020 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI