Jyoti Singhal , New Delhi v. CIT (A)-4 New Delhi, New Delhi

ITA 2490/DEL/2019 | 2014-2015
Pronouncement Date: 25-03-2021 | Result: Dismissed

Appeal Details

RSA Number 249020114 RSA 2019
Assessee PAN AGIPG1045R
Bench Delhi
Appeal Number ITA 2490/DEL/2019
Duration Of Justice 2 year(s) 5 day(s)
Appellant Jyoti Singhal , New Delhi
Respondent CIT (A)-4 New Delhi, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 25-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 25-03-2021
Assessment Year 2014-2015
Appeal Filed On 20-03-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA JUDICIAL MEMBER ITA NO.2490/DEL/2019 ASSESSMENT YEAR : 2014-15 JYOTI SINGHAL C/O RAVI GUPTA ADVOCATE B-41 (LGF) KAILASH COLONY NEW DELHI-110048 PAN-AGIPG1045R VS. CIT(A)-4 NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI. M. BARANWAL SR. DR DATE OF HEARING : 25.03.2021 DATE OF PRONOUNCEMENT : 25.03.2021 ORDER PER G.S. PANNU VP : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2014-15 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-14 NEW DELHI DATED 22.01.2019. . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HEARING BEFORE US. THE ASSESSEE VIDE LETTER DATED 19.02.2021 HAS INTIMATED THE TRIBUNAL THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE ITA-2490/DEL/2019 2 VISHWAS ACT 2020 (IN SHORT THE ACT) AND REQUESTED FOR WITHDRAWAL OF THE SAID APPEAL. 3. CONSIDERING THE AFORESAID SITUATION THE CAPTIONED APPEAL IS CONSIGNED TO RECORDS AND TREATED AS DISMISSED. 4. 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. IN VIEW OF THE AFORESAID THE APPEAL IS CONSIGNED TO RECORD AND FOR STATISTICAL PURPOSES IS TREATED AS DISMISSED. ABOVE DECISION WAS PRONOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 25.03.2021. SD/- SD/- (SUDHANSHU SRIVASTAVA) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT SH COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ITAT BY ORDER ASSISTANT REGISTRAR