Sports & Cultural Club, Noida V. ACIT Circle-3, Noida

ITA 1428/DEL/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1515 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 20-07-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO.1424/DEL/2020 A.Y.2009-10 ITA NO.1425/DEL/2020 A.Y.2007-08 ITA NO.1426/DEL/2020 A.Y.2008-209 ITA NO.1427/DEL/2020 A.Y.2011-12 ITA NO. 1428/DEL/2020 A.Y.2012-13 ITA NO.1446/DEL/2020 A.Y.2013-14 SPORTS & CULTURAL CLUB, 225A, SECTOR-15A, NOIDA, U.P. PAN-AAAJS0280J VS. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, NOIDA, UTTAR PRADESH (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI. R.K. GUPTA, SR. DR DATE OF HEARING : 15.04.2021 DATE OF PRONOUNCEMENT : 15.04.2021 ITA NOS. 1424 TO 1446/DEL/2020 2 ORDER PER G.S. PANNU, VP : THESE APPEALS BY THE ASSESSEE FOR THE DIFFERENT ASSESSMENT YEARS ARE DIRECTED AGAINST THE ORDERS OF LEARNED CIT(A)-I, NOIDA DATED 07.02.2020, 14.02.2020 AND 10.07.2020 RESPECTIVELY. . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HEARING BEFORE US. THE ASSESSEE, VIDE LETTER DATED 09.04.2021, 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 YEARS 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 PRONOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 15.04.2021. SD/- SD/- (KUL BHARAT) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT SH ITA NOS. 1424 TO 1446/DEL/2020 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR