Hem Raj Singh, Delhi V. ACIT, New Delhi

ITA 1311/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6925 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 06-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ITA NO.1311/DEL/2017 ASSESSMENT YEAR : 2006-07 HEM RAJ SINGH, C-8/74, YAMUNA VIHAR, DELHI PAN-ADSPS1700L VS . ACIT, CIRCLE-34(1), DELHI (APPELLANT) (RESPONDENT) ITA NO.576/DEL/2016 ASSESSMENT YEAR : 2006-07 HEM RAJ SINGH, C-8/74, YAMUNA VIHAR, DELHI PAN-ADSPS1700L VS . ACIT, CIRCLE-34(1), DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI. M. BARANWAL, SR. DR DATE OF HEARING : 27.01.2021 DATE OF PRONOUNCEMENT : 27.01.2021 ITA-1311/DEL/2017 ITA-576/DEL/2016 2 ORDER PER G.S. PANNU, VP : THESE APPEALS BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2006-07 ARE DIRECTED AGAINST THE ORDER OF CIT(A), NEW DELHI, DATED 14.12.2016. 2. THE ASSESSEE, VIDE ITS LETTER DATED 22.01.2021, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEALS FILED BY HIM 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 CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE ASSESSEE. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 27.01.2021. SD/- SD/- (MAHAVIR PRASAD) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT SH COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR