Rajni Goswami, New Delhi V. ITO WARD - 61(1), New Delhi

ITA 9883/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0945 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Appeal Filed On: 31-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: F R MEENA SENIOR
• Assessee Lawyers: RAJESH MATINA
• Keywords: Application of stay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI AMIT SHUKLA AMIT SHUKLA AMIT SHUKLA AMIT SHUKLA , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER STAY APPLICATION STAY APPLICATION STAY APPLICATION STAY APPLICATION NO NONO NO . .. . 178 178 178 178 /DEL/20 /DEL/20 /DEL/20 /DEL/20 20 2020 20 AND AND AND AND IN ITA NO.9883/DEL/2019 IN ITA NO.9883/DEL/2019 IN ITA NO.9883/DEL/2019 IN ITA NO.9883/DEL/2019 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 20 2020 20 1 11 1 4 44 4 - -- - 15 1515 15 MS. RAJNI GOSWAMI, MS. RAJNI GOSWAMI, MS. RAJNI GOSWAMI, MS. RAJNI GOSWAMI, 21/23, OLD RAJINDER NAGAR, 21/23, OLD RAJINDER NAGAR, 21/23, OLD RAJINDER NAGAR, 21/23, OLD RAJINDER NAGAR, DELHI DELHI DELHI DELHI 110 060. 110 060. 110 060. 110 060. PAN : AEAPG6257K. PAN : AEAPG6257K. PAN : AEAPG6257K. PAN : AEAPG6257K. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -61(1), 61(1), 61(1), 61(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAJESH MATINA, ADVOCATE. RESPONDENT BY : SHRI F.R. ME ENA , SENIOR DR. DATE OF HEARING : 14 1414 14.12 .12.12 .12.2020 .2020 .2020 .2020 DATE OF PRONOUNCEMENT : 14 1414 14.12 .12.12 .12. .. .2020 2020 2020 2020 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THE STAY APPLICATION AND THE APPEAL BY THE ASSESSE E FOR THE ASSESSMENT YEAR 2014-15 ARE DIRECTED AGAINST THE OR DER OF LEARNED CIT(A)-20, NEW DELHI DATED 31 ST OCTOBER, 2019. 2. THE ASSESSEE, VIDE EMAIL DATED 10 TH DECEMBER, 2020 HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY HER AND STATED THAT SHE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. S.A. NO.178/DEL/2020 & ITA NO.9883/DEL/2019 2 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTION ED APPEAL IS CONSIGNED TO RECORDS AND TREATED AS DISMISSED. 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT TH AT 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 APPROACH THE T RIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. THE RESPONDEN T (I.E., THE REVENUE) HAS NO OBJECTION WITH REGARD TO THE AFORES AID CAVEAT. 5. IN VIEW OF THE AFORESAID, THE APPEAL IS CONSIGNE D TO RECORD AND, FOR STATISTICAL PURPOSES, IS TREATED AS DISMISSED. 6. SINCE WE HAVE ALREADY DISMISSED THE APPEAL OF TH E ASSESSEE, THE STAY APPLICATION FILED BY HER HAS BECOME INFRUCTUOU S AND IS DISMISSED. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOT H THE SIDES ON CONCLUSION OF VIRTUAL HEARING ON 14 TH DECEMBER, 2020. SD/- SD/- ( (( ( AMIT SHUKLA AMIT SHUKLA AMIT SHUKLA AMIT SHUKLA ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR