Hari Kishan Goel, Sambhal UP V. ITO ward-1(5), Sambhal UP

ITA 8373/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2815 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 23-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED
• Section: 201

Judgement Text

1 ITA NO. 8373/DEL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-2 NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER I.T.A. NO. 8373/DEL/20 19 (A.Y 2011-12) (THROUGH VIDEO CON FERENCING) HARI KISHAN GOEL AKBAPUR MANDI, GANJ STREET, SAMBALA UTTAR PRADESH AGRPG7263J (APPELLANT) VS ITO WARD-1(5) SAMBHAL, UTTAR PRADESH (RESPONDENT) ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER DATED 28/08/2019 PASSED BY CIT(A) MORADABAD FOR ASSESSMENT YEAR 201 1-12. 2. BEFORE US, THE LD. DR APPEARED AND SUBMITTED TH AT THE ASSESSEE HAS MOVED AN APPLICATION THEREBY STATING THAT THE ASSES SEE IS INTERESTED TO RESOLVE THE PENDING ISSUE THROUGH DIRECT TAX VIVAD SE VIS HWASH SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & 2 AND RECEIVED FORM NO. 3 DATED 08.07.2020. APPELLANT BY NONE RESPONDENT BY SH. FARHAT KHAN, SR. DR DATE OF HEARING 25.02.2021 DATE OF PRONOUNCEMENT 25.02.2021 2 ITA NO. 8373/DEL/2019 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE SUB JECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTION ED 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 A PPEAL AND THE TRIBUNAL SHALL CONSIDER DIRECTIONS THE APPEAL OF THE ASSESSEE IS D ISMISSED. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF B OTH THE PARTIES ON THIS 25 TH DAY OF FEBRUARY, 2021 SD/- SD/- (N. K. BILLAIYA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 25/02/2021 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI