Madhu Sudan Yadav, Rewari V. ITO, Rewari

ITA 788/DEL/2014

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4642 (ITAT-DELHI)
• Duration Of Justice: 7 year(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 13-06-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 11-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO.788/DEL/2014 (ASSESSMENT YEAR 2004-05) SH. MADHU SUDAN YADAV, C/O YADAV BOOK DEPOT. MOTI CHOWK, REWARI, (HARYANA) PAN AABPY 2605A VS. INCOME TAX OFFICER, WARD-1, REWARI. (APPELLANT) (RESPONDENT) APPELLANT BY MS. BHARTI SHARMA, ADV. RESPONDENT BY SH. AJAY KUMAR, SR. DR DATE OF HEARING 11.02.2021 DATE OF PRONOUNCEMENT 11.02.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST OR DER DATED 13.12.2013 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS), ROHTAK {CIT(A)} FOR ASSESSMENT YEAR 2004-05. 2 ITA NO.788/DEL/2014 SH. MADHU SUDAN YADAV VS. ITO 2.0 THE LD. AUTHORIZED REPRESENTATIVE (AR) SUB MITS THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING T O THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER T HE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. IT HAS BEEN STATED THAT THE NECESSARY DECLARATION IN ACCORDANCE WITH SECTION 4 OF THE DIRE CT TAX VIVAD SE VISHWAS ACT, 2020 HAS BEEN FILED BY THE ASSESSEE. 3.0 CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEAL IS CONSIGNED TO THE RECORDS AND TREATED AS DISMISSED. 4.0 HOWEVER, THE AFORESAID IS SUBJECT TO A CAV EAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED A SSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED ACT, THE APPELLANT (I.E., THE ASSESSEE) SHALL BE AT LIBERTY TO APPROAC H THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. THE RESPONDENT (I.E., THE REVENUE) HAS NO OBJECTION WITH REGARD TO THE AFORESA ID CAVEAT. 3 ITA NO.788/DEL/2014 SH. MADHU SUDAN YADAV VS. ITO 5.0 IN VIEW OF THE AFORESAID, THE APPEAL IS CONS IGNED TO THE RECORDS AND, FOR STATISTICAL PURPOSES, IS TREATED A S DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF V IRTUAL HEARING ON 11 TH FEBRUARY, 2021. SD/- SD/- (ANIL CHATURVEDI) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:11/02/2021 PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI