Kapil Jain, Ghaziabad V. DCIT, Circle-1, Ghaziabad

ITA 1224/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2749 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 21-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SHREY JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C, NEW DELHI BEFORE SH. A. D. JAIN, VICE PRESIDENT DR. B. R. R. KUMAR, ACCOUNTANT MEMBER ITA NO. 1224/DEL/2018 : ASSTT. YEAR : 2014-15 KAPIL JAIN, C/O RRA TAXINDIA, D-28, SOUTH EXTENSION, PART-I, NEW DELHI-110049 VS DCIT, CIRCLE-1, GHAZIABAD (APPELLANT) (RESPONDENT) PAN NO. A DHPJ2092F ASSESSEE BY : SH. SHREY JAIN, ADV. REVENUE BY : SH. UMESH TAKYAR, SR. DR DATE OF HEAR ING: 26 . 10 .20 2 1 DATE OF PRONOUNCEMENT: 26 .10 .20 2 1 ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), GHAZIABAD DATED 03.11. 2017. 2. AT THE OUTSET, IT WAS BROUGHT TO THE NOTICE OF B ENCH BY THE LD. AR THAT THE ASSESSEE HAS FILED APPLICATION UNDE R THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 AND HAS ALREADY SUBM ITTED FORM 1 & 2 AND FORM 3 HAVE BEEN ISSUED BY THE DESIGNATED AUTHORITY. 3. KEEPING IN VIEW THE EXERCISE OF OPTION BY THE AS SESSEE TO OPT FOR THE SCHEME, THE APPEAL OF THE ASSESSEE IS B EING DISMISSED AS INFRUCTUOUS. ITA NO. 1224/DEL/2018 KAPIL JAIN 2 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 26/10/2021. SD/- SD/- (A. D. JAIN) (DR. B. R. R. KUMAR) VICE PRESIDENT ACCOUNTANT MEMBER DATED: 26/10/2021 *SUBODH KUMAR, SR. PS* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR