NAND KUMAR, GHAZIABAD V. ITO, WARD- 62(2), NEW DELHI

ITA 1032/DEL/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8152 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Appeal Filed On: 12-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWA L SENIOR
• Section: 201

Judgement Text

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 . .. . 1032 1032 1032 1032 /DEL/20 /DEL/20 /DEL/20 /DEL/20 1 11 1 8 88 8 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2 : 2: 2 : 2 0 00 0 11 1111 11 - -- - 12 1212 12 SHRI NAND KUMAR, SHRI NAND KUMAR, SHRI NAND KUMAR, SHRI NAND KUMAR, S SS S- -- -13 1313 134, HARSHA COMPOUND, 4, HARSHA COMPOUND, 4, HARSHA COMPOUND, 4, HARSHA COMPOUND, NEAR HINDON AIR FORCE, NEAR HINDON AIR FORCE, NEAR HINDON AIR FORCE, NEAR HINDON AIR FORCE, MOHAN NAGAR, MOHAN NAGAR, MOHAN NAGAR, MOHAN NAGAR, GHAZIABAD GHAZIABAD GHAZIABAD GHAZIABAD 201 007. 201 007. 201 007. 201 007. PAN : AFPPK6579N. PAN : AFPPK6579N. PAN : AFPPK6579N. PAN : AFPPK6579N. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -62(2), 62(2), 62(2), 62(2), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (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 2011-12 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-20, NE W DELHI DATED 24 TH NOVEMBER, 2017. 2. NOBODY APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HEARING BEFORE US. THE LEARNED COUNSEL FOR THE ASS ESSEE, VIDE LETTER DATED NIL HAS REQUESTED FOR WITHDRAWAL OF THE APPEA L FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFI CATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHW AS ACT, 2020 HAS ALSO BEEN FILED. ITA-1032/DEL/2018 2 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. 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