Sapna Agarwal , Moradabad v. ITO - 2(2), Moradabad

ITA 5852/DEL/2019 | 2014-2015
Pronouncement Date: 31-03-2021 | Result: Dismissed

Appeal Details

RSA Number 585220114 RSA 2019
Assessee PAN AGSPA3804C
Bench Delhi
Appeal Number ITA 5852/DEL/2019
Duration Of Justice 1 year(s) 8 month(s) 26 day(s)
Appellant Sapna Agarwal , Moradabad
Respondent ITO - 2(2), Moradabad
Appeal Type Income Tax Appeal
Pronouncement Date 31-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 31-03-2021
Last Hearing Date 12-05-2021
First Hearing Date 12-05-2021
Assessment Year 2014-2015
Appeal Filed On 05-07-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU VICE PRESIDENT AN D SHRI KUL BHARAT JUDICIAL MEMBER ITA NO. 5852/DEL/20 19 ASSESSMENT YEAR: 2014-15 MS SAPNA AGARWAL GANGA SANITORY STORE DELHI ROAD MORADABAD U.P. 244001 (PAN: AGSPA3804C) VS INCOME TAX OFFICER WARD 2(2) NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI M. BARNWAL SR. DR DATE OF HEARING : 31.03.2021 DATE OF PRONOUNCEMENT : 31.03.2021 ORDER PER G.S. PANNU VICE PRESIDENT THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (A) MORADABAD DATED 13. 05.2019 AND PERTAINS TO ASSESSMENT YEAR 2014-15. 2. THE LEARNED COUNSEL FOR THE ASSESSEE VIDE LETT ER DATED 21.3.2021 HAS INTIMATED THE TRIBUNAL THAT THE ASSESSEE HAS OPT ED TO SETTLE THE DISPUTE RELATING ITA 5852/D/2019 2 TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CO NSIDERATION UNDER THE VIVAD SE VISHWAS ACT 2020 (IN SHORT THE ACT' ) AND REQU ESTED FOR WITHDRAWAL OF THE SAID APPEAL. 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 ASSESSMEN T YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED ACT THE APPEL LANT (I.E. THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTI ON OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIAT ELY AS PER LAW. THE RESPONDENT (I.E. THE REVENUE) HAS NO OBJECTION WIT H REGARD TO THE AFORESAID CAVEAT. 5. IN VIEW OF THE AFORESAID THE APPEAL IS CONSIGNE D TO RECORD AND FOR STATISTICAL PURPOSES IS TREATED AS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING ON 31ST MARCH 2021. SD/- SD/- (KUL BHARAT ) ( G.S. PANNU ) JUDICIAL MEMBER VICE PRES IDENT GS ITA 5852/D/2019 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ITAT BY ORDER ASSISTANT REGISTRAR