Sh. Janardan Prasad Verma, Delhi V. ACIT, New Delhi

ITA 1404/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3429 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 07-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS AASHNA PAUL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO.1404/DEL/2017 (ASSESSMENT YEAR-2013-14) SH. JANARDAN PRASAD VERMA 302/7 , EAST END APARTMENTS MAYUR VIHAR PHASE-1, EXTENSION DELHIL-110 096 PANAADPV 4204E VS. THE ASST. CIT CENTRAL CIRCLE-17 NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY SH. ARVIND KUMAR, ADV. RESPONDENT BY MRS. AASHNA PAUL, CIT DATE OF HEARING 10.06.2021 DATE OF PRONOUNCEMENT 10.06.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAI NST ORDER DATED 06.01.2017 PASSED BY THE LEARNED COMMIS SIONER OF INCOME TAX (APPEALS)-27, NEW DELHI {CIT(A)} AND PERT AINS TO ASSESSMENT YEAR: 2013-14. 2 ITA NO.1404/DEL/2017 JANARDAN PRASAD VERMA VS . ACIT 2.0 THE LD. AUTHORIZED REPRESENTATIVE (A R) SUBMITS THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING T O THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER T HE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. IT HAS BEEN STATED THAT THE NECESSARY DECLARATION IN ACCORDANCE WITH SECTION 4 OF THE DIRE CT TAX VIVAD SE VISHWAS ACT, 2020 HAS BEEN FILED BY THE ASSESSEE AND THAT FORM-III HAS ALSO BEEN RECEIVED. 3.0 CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEAL IS CONSIGNED TO THE RECORDS AND TREATED AS DISMISSE D. 4.0 IN VIEW OF THE AFORESAID, THE APPEAL IS CONSIGNED TO THE RECORDS AND, FOR STATISTICAL PURPOSES, IS TREATED A S DISMISSED. ABOVE DECISION WAS ANNOUNCED ON 10 TH JUNE, 2021. SD/- SD/- (R.K.PANDA) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10/06/2021 PK/PS 3 ITA NO.1404/DEL/2017 JANARDAN PRASAD VERMA VS . ACIT COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT DEHRADUN