ACIT Circle-52(1), New Delhi V. Subhash Chander Khaneja, New Delhi

ITA 1266/DEL/2020

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121225 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 21-02-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 22-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 1266/Del/2020 : Asstt. Year : 2010-11 ACIT, Circle-52(1), New Delhi-110002 Vs Subhash Chander Khaneja, 303-304, 27, Barakhamba Road, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAIPK2679K Assessee by : None (Withdrawal Application) Revenue by : Sh. Ram Dhan Meena, Sr. DR Date of Hearing: 22.02.2023 Date of Pronouncement: 22.02.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the Revenue against the order of ld. CIT(A)-35, New Delhi dated 24.01.2020. 2. At the outset, it was brought to the notice of bench by the ld. DR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Act 2020” and has already submitted Form 1 & 2 and Form 5 have been issued by the designated authority. 3. Keeping in view the exercise of option by the assessee to opt for the scheme, the appeal of the revenue is being dismissed as infructuous. ITA No. 1266/Del/2020 Subhash Chander Khaneja 2 4. In the result, the appeal of the Revenue is dismissed. Order Pronounced in the Open Court on 22/02/2023. Sd/- Sd/- (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 22/02/2023 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR