Guljeet Kaur Sabharwal, New Delhi V. ACIT Circle-41(1), New Delhi

ITA 8020/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4247 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 03-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-1: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO. 8020/DEL/2019 ASSTT. YEAR 2017-18 SMT. GULJEET KAUR SABHARWAL, 1/64, WEST PUNJABI BAGH, NEW DELHI 110 026 PAN AIQPK6402Q VS. ACIT, CIRCLE 41(1) NEW DELHI. (APPELLANT) (RESPONDENT) O R D E R PER R.K. PANDA, AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 16 TH AUGUST 2019 PASSED BY THE LD. CIT (A) 14, NEW DELHI RELATING TO ASSESSMENT YEAR 2017-18. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE, AT THE TIME OF HEARING. HOWEVER, AN APPLICATION SEEKING PERMISSION TO WITHDRAW THE APPEAL HAS BEEN FILED ON THE GROUND THAT THE ASSESSEE HAS ASSESSEE BY: NONE DEPARTMENT BY : SHRI GAURAV DUDEJA , SR. DR DATE OF HEARING 11/02 /20 2 1 DATE OF PRONOUNCEMENT 11 / 02 /202 1 2 OPTED FOR VIVAD SE VISHWAS SCHEME 2020 AND HAS ALREADY FILED FORM NO. 1 & 2 AS PRESCRIBED UNDER THE SCHEME. FURTHER THE ASSESSEE HAS BEEN ISSUED FORM 3 UNDER THE SAID SCHEME. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEAL IS CONSIGNED TO RECORD AND TREATED AS DISMISSED. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING 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. ORDER PRONOUNCED IN THE OPEN COURT AT TIME OF HEARING ITSELF I.E. ON 11 TH FEBRUARY, 2021. SD/- (R.K. PANDA) ACCOUNTANT MEMBER DATED: 11/02/2021 VEENA 3 COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI