Income Tax Appellate Tribunal - Delhi
Chhaganlal Jain, New Delhi vs Ito, Ward-2(4), New Delhi on 28 August, 2020
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH FRIDAY BENCH A: NEW DELHI
(Through Video Conferencing)
BEFORE SHRI G.S. PANNU, VICE PRESIDENT
AND
SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER
ITA No. 6459/Del/2019
Assessment Year : 2011-12
Shri Chhaganlal Jain, Income Tax Officer,
HD-44, Vishakha Enclave, Ward 2(4),
Pitampura, New Delhi.
New Delhi-110034
(PAN: ACVPJ6260C)
(Appellant) (Respondent)
Appellant by: None
Respondent by: Shri Saras Kumar, Sr. DR
Date of hearing : 28.08.2020
Date of pronouncement : 28.08.2020
ORDER
PER G.S. PANNU, VICE PRESIDENT This appeal by the assessee for the assessment year 2011-12 is directed against the order of learned CIT(A),-1, New Delhi dated 28.5.2019 .
2. In the captioned appeal, the appellant assessee has informed that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under The Direct Tax Vivad se ITA 6459/Del/2019 Assessment year 2011-12 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. 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 announced on conclusion of Virtual Hearing on 28th August, 2020.
Sd/- Sd/-
(SUDHANSHU SRIVASTAVA) (G.S. PANNU)
JUDICIAL MEMBER VICE PRESIDENT
'GS'
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ITA 6459/Del/2019
Assessment year 2011-12
Copy forwarded to: -
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT
By Order
Assistant Registrar
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