Anuradha Arora, Ghaziabad V. ITO, Ward-1(1), Ghaziabad

ITA 985/DEL/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1728 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 08-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. K. N. CHARY, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA NOS. 985 & 7759/DEL/2018 (FOR ASSESSMENT YEARS : 2014-15 & 2015-16) ANURADHA ARORA R-9/57, RAJ NAGAR, GHAZIABAD, UTTAR PRADESH PAN : AAXPA 1424 F VS. ITO, WARD-1(1), GHAZIABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY SHRI KAPIL GOEL, ADV. RE VENUE BY SHRI SATPAL GULATI , CIT - DR DATE OF HEARING: 02 .1 2 .2020 DATE OF PRONOUNCEMENT: 10 . 12 .2020 ORDER PER ANIL CHATURVEDI, AM: THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-GHAZIABAD PASSED UNDER SECTION 143(3) OF THE ACT, 1961 ORDER DATED 23.12.2016 & 29.12.2017 FOR ASSESSMENT YEARS 2014-15 & 2015- 16 RESPECTIVELY. 2. BEFORE US, ASSESSEE HAS MOVED AN APPLICATION DATED 1 ST DEC 2020 WHEREIN THE ASSESSEE HAS STATED THAT IT INTENDS TO WITHDRAW ITA NOS. 985 & 7759/DEL/2018 PAGE | 2 THE APPEALS AS ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS (VSV) SCHEME AND HAS RECEIVED FORM NO.3 ACKNOWLEDGED FROM PCIT. LEARNED DR FOR THE REVENUE HAS NO OBJECTION TO THE SAME. 3. AFTER CONSIDERING THE REQUEST MADE BY THE ASSESSEE, WE ALLOW THE ASSESSEE TO WITHDRAW ITS APPEAL 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 WITH THESE DIRECTIONS BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 4. IN THE RESULT, BOTH THE APPEALS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10.12.2020 SD/- SD/- (K. N. CHARY) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER *PRITI YADAV, SR.PS* DATE- 10.12.2020 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI