Sushila Jain, Ghaziabad V. ITO WARD - 2(3), Ghaziabad

ITA 9722/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 2200 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2015-2016
• Appeal Filed On: 23-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.9722/Del/2019 (Assessment Year : 2015-16) SMT. SUSHILA JAIN R/O KB-156KAVI NAGAR GHAZIABAD PAN No. AFGPJ4523E Vs. ITO, Ward-2(3), GHAZIABAD (APPELLANT) (RESPONDENT) Assessee by None Revenue by Shri Abhishek Kumar, Sr. DR Date of hearing: 28.07.2022 Date of Pronouncement: 28.07.2022 ORDER PER ANUBHAV SHARMA, JM: This appeal has been preferred by the assessee against the appellate order dated 10.10.2019 u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “The Act”) passed by Commissioner of Income Tax (Appeals)- Ghaziabad being appeal no. 329245740091217. 2. At the time of hearing, non-appeared for the assessee. However, Ld. Sr. DR placed on record a copy of letter received by the Revenue from the Sri L.M.Aggarwal, Authorised Representative of the assessee informing that ITA No. 9722/Del/2019 Smt. Sushila Jain 2 assessee has opted under The Direct Tax Vivad Se Vishwas Act, 2020 (The Act of 2020). Copy of Form No. 5 issued in favour of the assessee is also placed on record. 3. The sub section (2) of section 4 of the Act of 2020 provides that on issuance of certificate under sub section (1) of section 5 by the designated authority the appeal pending before this tribunal shall be deemed to have been withdrawn from the date on which the said certificate is issued. 4. In the light of aforesaid, the appeal in hand stands dismissed. 5. However, 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 Act of 2020, 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. Order pronounced in the open court on 28 th July, 2022. Sd/- Sd/- (ANIL CHATURVEDI) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 28 .07.2022 *Binita, SR.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI