IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI
BEFORE, SHRI G. S. PANNU, VICE PRESIDENT
AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBE
I.T.A No.2000/Del/2016 (ASSESSMENT YEAR 2011-12)
Mukund Bath Plaza, Income Tax Officer, F-168, Jagtpuri, Main Road, Shahdara, Ward-59(5), Delhi-110 051. Vs. New Delhi. PAN-AAGFM 3089D (Appellant) (Respondent)
Appellant By Sh. Yashu Goel, CA.
Respondent by Sh. Prakash Dubey, Sr. DR
Date of Hearing 13.01.2021
Date of Pronouncement 13.01 2021
ORDER
PER SUDHANSHU SRIVASTAVA, JM:
This appeal is preferred by the assessee against order
dated 02.02.2016 passed by the Learned Commissioner of Income
Tax (Appeals)-19, New Delhi {CIT(A)} for Assessment Year 2011-12.
2.0 The Ld. Authorized Representative (AR) submits that the
assessee has opted to settle the dispute relating to the tax arrears
for the assessment year under consideration under The Direct Tax 2 ITA No.2000/Del/2016
Mukund Bath Plaza vs. ITO
Vivad se Vishwas Act, 2020. It has been stated that the necessary
declaration in accordance with Section 4 of The Direct Tax Vivad se
Vishwas Act, 2020 has been filed by the assessee.
3.0 Considering the aforesaid situation, the captioned appeal is consigned to the records and treated as dismissed.
4.0 However, the aforesaid is 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 aforestated Act, the appellant (i.e., 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 respondent (i.e., the Revenue) has no objection with regard to the aforesaid caveat.
5.0 In view of the aforesaid, the appeal is consigned to the records and, for statistical purposes, is treated as dismissed.
Above decision was announced on conclusion of Virtual Hearing on 13th January, 2021.
Sd/- Sd/- (G.S.PANNU) (SUDHANSHU SRIVASTAVA) VICE PRESIDENT Dated: 13/01/2021 JUDICIAL MEMBER PK/Ps 3 ITA No.2000/Del/2016
Mukund Bath Plaza vs. ITO
Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT
ASSISTANT REGISTRAR ITAT NEW DELHI
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