PRAMOD KUMAR UPADHAAY,GHAZIABAD vs ITO, WARD-2(1), GHAZIABAD

Income Tax Appellate Tribunal, DELHI BENCH “SMC -1”: NEW DELHI

Before: SHRI R.K. PANDA & MS. SUCHITRA KAMBLE

For Appellant: Shri Pankaj Sharma, Advocate

For Respondent: Shri Ajay Kumar, Sr. DR

Hearing: 14/01/2021

This appeal filed by the assessee is directed against the order dated 31st August, 2018 of Ld. CIT(A)-Ghaziabad relating to assessment year 2010-11.

The Ld. Counsel for the assessee, at the time of hearing stated that the assessee has opted to settle the dispute relating to tax arrears for the impugned assessment year under the Vivad Se Vishwas Scheme, 2020.

Considering the aforesaid situation, the captioned appeal is consigned to record and treated as dismissed. However, the aforesaid is subject to a caveat that in case the dispute relating tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid scheme, 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 Revenue has no objection with regard to the aforesaid caveat.

In view of the aforesaid, the appeal of the assessee is consigned to record and for statistical purposes is treated as dismissed.

The above decision was announced in the presence of both the sides and on conclusion of Virtual Hearing on 14th January, 2021.

PRAMOD KUMAR UPADHAAY,GHAZIABAD vs. ITO, WARD-2(1), GHAZIABAD