VIBHA BHATNAGAR,NEW DELHI vs. DCIT, CIRCLE- 17(1), NEW DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI A.N.MISSHRA, ACCOUNTANT MEMBER

ITA No.5752/Del/2017 (ASSESSMENT YEAR 2013-14)

Smt. Vibha Bhatnagar Dy. CIT, 5, Forest Lane, Circle-17(1), Sainik Farm, Neb Sarai, New Delhi. Extension, Vs. New Delhi- 110 068 PAN –AEHPB 2419M (Appellant) (Respondent)

Appellant By None Respondent by Sh. Atigu Ahmed, Sr. DR Date of Hearing 23.02.2021 Date of Pronouncement 23.02.2021

ORDER PER SUDHANSHU SRIVASTAVA, JM: This appeal is preferred by the assessee against order

dated 26.06.2017 passed by the Learned Commissioner of Income

Tax (Appeals)-15, New Delhi {CIT(A)} for Assessment Year 2013-14.

2 ITA No.5752/Del/2017 Smt. Vibha Bhatnagar vs. DCIT

2.0 Through a written communication, the Ld. Authorized

Representative (AR) has submitted 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.

3.0 Considering the aforesaid situation, the captioned appeal

is consigned to the records and treated as dismissed.

4.0 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.

3 ITA No.5752/Del/2017 Smt. Vibha Bhatnagar vs. DCIT

5.0 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 23nd February, 2021.

Sd/- Sd/- (A.N.MISSHRA) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 23/02/2021 PK/Ps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT

ASSISTANT REGISTRAR ITAT NEW DELHI