Ashish Subharwal (HUF), New Delhi V. ITO, Ward-51(2), New Delhi

ITA 110/DEL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1745 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 06-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHIV SWAROOP SINGH SENIOR
• Assessee Lawyers: MANJIT SINGH SAHNI
• Section: 201; 22

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 AMIT SHUKLA SHRI AMIT SHUKLA SHRI AMIT SHUKLA SHRI AMIT SHUKLA, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO. ITA NO. ITA NO. ITA NO. 110 110 110 110 /DEL/20 /DEL/20 /DEL/20 /DEL/20 20 2020 20 ITA NO.6095/DEL/2017 ITA NO.6095/DEL/2017 ITA NO.6095/DEL/2017 ITA NO.6095/DEL/2017 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 201 201 201 201 4 44 4 - -- - 1 11 1 5 55 5 ASHISH SAB ASHISH SAB ASHISH SAB ASHISH SAB HARWAL (HUF), HARWAL (HUF), HARWAL (HUF), HARWAL (HUF), 17B/27, DEV NAGAR, KAROL 17B/27, DEV NAGAR, KAROL 17B/27, DEV NAGAR, KAROL 17B/27, DEV NAGAR, KAROL BAGH, NEW DELHI BAGH, NEW DELHI BAGH, NEW DELHI BAGH, NEW DELHI PAN PAN PAN PAN- -- -AAHHA2200F AAHHA2200F AAHHA2200F AAHHA2200F VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -51 5151 51( (( (2 22 2) )) ), ,, , NEW DELHI NEW DELHI NEW DELHI NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MANJIT SINGH SAHNI, CA. RESPONDENT BY : SHRI SHIV SWAROOP SINGH, SENIOR DR. DATE OF HEARING : 07.12.2020 07.12.2020 07.12.2020 07.12.2020 DATE OF PRONOUNCEMENT : 07.12.2020 07.12.2020 07.12.2020 07.12.2020 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THESE APPEALS BY THE ASSESSEE FOR THE ASSESSMENT Y EAR 2014-15 ARE DIRECTED AGAINST THE ORDERS OF LEARNED CIT(A), NEW DELHI DATED 21.11.2019 AND 03.08.2017 RESPECTIVELY. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS L ETTER DATED 02.12.2020, RECEIVED THROUGH EMAIL, HAS REQUESTED F OR WITHDRAWALS OF THE APPEALS FILED BY HIM AND STATED THAT THE ASSESS EE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHE ME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF TH E DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. ITA-110/DEL/2020 ITA-6095/DEL/2017 2 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEALS. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRT UAL HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 07 TH DECEMBER, 2020. SD/- SD/- ( (( ( AMIT SHUKLA AMIT SHUKLA AMIT SHUKLA AMIT SHUKLA ) )) ) (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 SH COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR