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
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