Case Number: ITA 48/DEL/2021
Appellant: Kanhaiya Dugar (HUF), 399-A, 2nd Floor, Hanuman Mandir Road, Chirag Delhi, New Delhi-110017
Respondent: ITO Ward 29(2), New Delhi
Assessment Year: 2014-15
Case Filed On: 2021-01-27
Order Type: Final Tribunal Order
Date of Order: 2021-02-12
Pronounced On: 2021-02-12
The case involves Kanhaiya Dugar (HUF), New Delhi, which filed an appeal against the order dated 31.08.2018 passed by the Learned Commissioner of Income Tax (Appeals)-31, New Delhi {CIT(A)} for the assessment year 2014-15. The appellant sought relief against the tax arrears assessment made by the ITO Ward 29(2), New Delhi.
The primary issue in this case was the appeal filed by Kanhaiya Dugar (HUF) against the tax arrears assessment for the assessment year 2014-15. The appellant opted to settle the dispute under The Direct Tax Vivad se Vishwas Act, 2020.
The appeal was filed by Kanhaiya Dugar (HUF), represented by Sh. Ashwani Kumar, Adv. The revenue was represented by Sh. Jagdish Singh Dahiya, Sr. DR. The case was heard on 12.02.2021 by the Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘A’ consisting of Shri G. S. Pannu, Vice President, and Shri Sudhanshu Srivastava, Judicial Member.
During the proceedings, the appellant’s representative submitted that the assessee opted to settle the dispute related to the tax arrears for the assessment year under consideration under The Direct Tax Vivad se Vishwas Act, 2020. The necessary declaration in accordance with Section 4 of the Act had been filed by the assessee.
The ITAT Delhi Bench ‘A’ considered the request made by the appellant to withdraw the appeal due to the settlement under The Direct Tax Vivad se Vishwas Act, 2020. The Tribunal acknowledged the situation and consigned the appeal to the records, treating it as dismissed. However, the Tribunal noted a caveat that if the dispute relating to the tax arrears for the assessment year was not resolved under the Act, the appellant could approach the Tribunal for reinstitution of the appeal, and the Tribunal would consider such an application appropriately as per law. The revenue had no objection to this caveat.
The Tribunal, after considering the application for withdrawal and the lack of objection from the revenue, dismissed the appeal of Kanhaiya Dugar (HUF) as withdrawn. The original grounds of appeal were deemed infructuous, and no further legal proceedings were pursued. The decision was announced on conclusion of the virtual hearing on 12th February 2021.
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
I.T.A No.48/Del/2021
(ASSESSMENT YEAR 2014-15)
M/s Kanhaiya Dugar (HUF)
399-A, 2nd Floor, Hanuman Mandir Road, Chirag Delhi, New Delhi-110017.
PAN-AAIHK 0952R Vs. Income Tax Officer, Ward-29(2), New Delhi.
(Appellant) (Respondent)
Appellant By: Sh. Ashwani Kumar, Adv.
Respondent by: Sh. Jagdish Singh Dahiya, Sr. DR
Date of Hearing: 12.02.2021
Date of Pronouncement: 12.02.2021
ORDER
PER SUDHANSHU SRIVASTAVA, JM:
This appeal is preferred by the assessee against the order dated 31.08.2018 passed by the Learned Commissioner of Income Tax (Appeals)-31, New Delhi {CIT(A)} for Assessment Year 2014-15.
The Ld. Authorized Representative (AR) submits 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 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.
Considering the aforesaid situation, the captioned appeal is consigned to the records and treated as dismissed.
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.
In view of the aforesaid, the appeal is consigned to the records and, for statistical purposes, is treated as dismissed.
Above decision was announced on conclusion of Virtual Hearing on 12th February, 2021.
sd/- (G.S.PANNU) VICE PRESIDENT
sd/- (SUDHANSHU SRIVASTAVA) JUDICIAL MEMBER
Dated: 12/02/2021
PK/Ps
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
ASSISTANT REGISTRAR ITAT NEW DELHI
Kanhaiya Dugar (HUF) vs ITO Ward 29(2), New Delhi: Case Filed Due to Tax Arrears Dispute
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