Abhay Gupta, Dehradun V. DCIT, Central Circle, Dehradun

ITA 109/DDN/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9598 (ITAT-DEHRADUN)
• Duration Of Justice: 1 year(s) 11 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 09-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: MAYANK KUMAR AGGARWAL
• Section: 2; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DEHRADUN CIRCUIT BENCH, NEW DELHI) (THROUGH VIDEO CONFERENCING) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR , ACCOUNTANT MEMBER ITA NO. 109/DDN/2019, A.Y. : 2015-16 ITA NO. 110/DDN/2019, A.Y. : 2016-17 SH. ABHAY GUPTA C/O CA NAVEEN KUMAR GUPTA, 74/1, NARI SHILP MANDIR MARG, DEHRADUN UTTARAKHAND 248001 VS DCIT, CENTRAL CIRCLE DEHRADUN (APPELLANT) (RESPONDENT) (PAN : AAFCS3601P ASSESSEE BY : SH. MAYANK KUMAR AGGARWAL, CA REVENUE BY : SH. N.C.UPADHYAYA, SR. DR DATE OF HEARING: 12.07.2021 DATE OF PRONOUNCEMENT: 12.07.2021 O R D E R PER B.R.R.KUMAR, ACCOUNTANT MEMBER : THESE TWO APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-IV, KANPUR DATE D 24.05.2019 & 23.05.2019 RESPECTIVELY. 2. AT THE OUTSET, IT WAS BROUGHT TO THE NOTICE OF B ENCH BY THE LD. SR. DR THAT THE ASSESSEE HAS FILED APPLICATION UNDE R THE DIRECT TAX ITA NO.109,110/DEL./2019 2 VIVAD SE VISHWAS SCHEME, 2020 AND HAS ALREADY SUBM ITTED FORM 1 & 2 AND FORM 5 HAVE BEEN ISSUED BY DESIGNATED AUTHO RITY. 3. KEEPING IN VIEW THE EXERCISE OF OPTION BY THE AS SESSEE TO OPT FOR THE SCHEME, THE APPEAL OF THE ASSESSEE IS BEING DISMISSED AS INFRUCTUOUS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 13 TH DAY OF JULY, 2021. SD/- SD/- (AMIT SHUKLA) ( DR. B.R.R.KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBE R *BINITA* DATED : 13/07/2021 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-14, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI