Gopendra Kumar Garg, Delhi V. ITO ward 39 (4), New Delhi

ITA 1546/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1912 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 25-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAURAV DUDEJA

Judgement Text

PAGE | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C : NEW DELHI BEFORE SHRI AMIT SHUKLA , JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 1546/DEL/2019 (ASSESSMENT YEAR: 2014 - 15 ) GOPENDER KUMAR GARG, 24, KAMDHENU APARTMENT PLOT NO. 51, SECTOR 9 , ROHINI, DELHI PAN: AAJPG8282B VS. ITO, WARD - 39(4), DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : MS. GUNJAN JAIN, CA REVENUE BY: SHRI GAURAV DUDEJA, SR DR DATE OF HEARING 08 /12 / 2020 DATE OF PRONOUNCEMENT 0 8 / 12 / 2020 O R D E R PER AMIT SHUKLA , J . M. 1. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD CIT ( A) - 13, NEW DELHI DATED 22.01.2019 FOR A Y 2014 - 15. 2. AT THE TIME OF HEARING THE LD CHARTED ACCOUNTANT ON BEHALF OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS WILLING TO OPT FOR VIVAD SE VISHWAS SCHEME 2020 AND WILL FILE RELEVANT FORM S IN DUE COURSE. 3. THE LD DR CONTENDED THAT AS THE ASSESSEE IS GOING FOR VIVAD SE VISHWAS SCHEME 2020 THIS APPEAL SHOULD BE TREATED AS WITHDRAWN. 4. WE HAVE CONSIDERED THE RIVAL CONTENTIONS, AS THE ASSESSEE IS OPTING FOR VIVAD SE VISHWAS SCHEME 2020 , THE ABOVE APPEAL IS TO BE DISMISSED AS WITHDRAWN WITH A LIBERTY TO THE ASSESSEE THAT IN CASE THE REVENUE DOES NOT GRANT FORM NO. 3 TO THE ASSESSEE SETTLING THE ABOVE DISPUTE IN APPEAL, THE ASSESSEE MAY FILE AN APPLICATION TO RECALL THIS ORDER. THEREFORE APPEAL OF THE ASSESSEE IS TREATED AS WITHDRAWN AND HENCE, DISMISSED. PAGE | 2 5. IN THE RESU LT APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 0 8 / 12 / 2020 . - SD/ - - SD/ - ( PRASHANT MAHARISHI ) ( AMIT SHUKLA ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 0 8 / 12 / 2020 A K KEOT COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI