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

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 SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 5861 5861 5861 5861 /DEL/20 /DEL/20 /DEL/20 /DEL/20 1 11 1 9 99 9 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2 : 2: 2 : 2 0 00 0 15 1515 15 - -- - 16 1616 16 MS. SHILPI AGARWAL MS. SHILPI AGARWAL MS. SHILPI AGARWAL MS. SHILPI AGARWAL 3 33 3C/440 NEAR LIC OFFICE C/440 NEAR LIC OFFICE C/440 NEAR LIC OFFICE C/440 NEAR LIC OFFICE AVAS VIKAS BUDDHI VIHAR AVAS VIKAS BUDDHI VIHAR AVAS VIKAS BUDDHI VIHAR AVAS VIKAS BUDDHI VIHAR MORADABAD. MORADABAD. MORADABAD. MORADABAD. PAN : ADWPA4895N. PAN : ADWPA4895N. PAN : ADWPA4895N. PAN : ADWPA4895N. VS. VS. VS. VS. INCOME TAX OFFICER INCOME TAX OFFICER INCOME TAX OFFICER INCOME TAX OFFICER WARD WARD WARD WARD- -- -2(2) 2(2) 2(2) 2(2) MORADABAD. MORADABAD. MORADABAD. MORADABAD. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI M. BARANWAL SENIOR DR. DATE OF HEARING : 25 2525 25.03 .03.03 .03.2021 .2021 .2021 .2021 DATE OF PRONOUNCEMENT : 25 2525 25.03 .03.03 .03. .. .2021 2021 2021 2021 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU VP VPVP VP : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2015-16 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A) MORAD ABAD DATED 14 TH MAY 2019. 2. NOBODY APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HEARING BEFORE US. THE ASSESSEE VIDE LETTER DATED 26 TH FEBRUARY 2021 HAS INTIMATED THE TRIBUNAL THAT SHE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSM ENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS ACT 2020 (IN SHORT THE ACT) AND REQUESTED FOR WITHDRAWAL OF THE SAID APPEAL. 3. CONSIDERING THE AFORESAID SITUATION THE CAPTION ED APPEAL IS CONSIGNED TO RECORDS AND TREATED AS DISMISSED. ITA-5861/DEL/2019 2 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. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING ON 25 TH MARCH 2021. SD/- SD/- ( (( ( SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA ) )) ) (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