Baldev Singh Rawat, Haridwar V. ITO, Ward-1(3)(1), Haridwar

ITA 132/DDN/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9596 (ITAT-DEHRADUN)
• Duration Of Justice: 1 year(s) 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 09-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DEHRADUN B-BENCH, NEW DELHI) (THROUGH VIDEO CONFERENCING) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR , ACCOUNTANT MEMBER ITA NO. 132/DDN/2019, A.Y. : 2015-16 SH. BALDEV SINGH RAWAT HARIDWAR VS ITO, WARD-1(3)(1) HARIDWAR (APPELLANT) (RESPONDENT) (PAN : AKZPR4046G ASSESSEE BY : NONE REVENUE BY : SH. MOHAN LAL JASHI, SR. DR DATE OF HEARING: 13.07.2021 DATE OF PRONOUNCEMENT: 13.07.2021 O R D E R PER B.R.R.KUMAR, ACCOUNTANT MEMBER : THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-DEHRADUN DATED 24.06.20 19. 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 VIVAD SE VISHWAS SCHEME, 2020 AND HAS ALREADY SUBM ITTED FORM 1 AND 2. 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 ITA NO. 132/DDN/2019 2 INFRUCTUOUS WITH LIBERTY TO ASSESSEE TO APPROACH TH E TRIBUNAL IN CASE THE FORM 3 HAS NOT BEEN ISSUED BY THE DESIGNATED AUTHORITY. THE REVENUE IS HEREBY GRANTED LIBERTY TO APPROACH TO TR IBUNAL IN CASE FORM 3 HAS NOT BEEN ISSUED. 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