Hemant Goyal, Haryaa V. ITO ward-2, Haryana

ITA 1689/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5903 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 28-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWA L SENIOR
• Assessee Lawyers: MANISH UPPAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI FRIDAY BENCH FRIDAY BENCH FRIDAY BENCH FRIDAY BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI K. NARASIMHA CHARY K. NARASIMHA CHARY K. NARASIMHA CHARY K. NARASIMHA CHARY , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO. ITA NO. ITA NO. ITA NO. 1689 1689 1689 1689 /DEL/201 /DEL/201 /DEL/201 /DEL/201 9 99 9 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 20 2020 20 1 11 1 4 44 4 - -- - 15 1515 15 SHRI HEMANT GOYA SHRI HEMANT GOYA SHRI HEMANT GOYA SHRI HEMANT GOYA L, L,L, L, H.NO.467, URBAN ESTATE H.NO.467, URBAN ESTATE H.NO.467, URBAN ESTATE H.NO.467, URBAN ESTATE- -- -11, 11, 11, 11, HISAR, HISAR, HISAR, HISAR, HARYANA HARYANA HARYANA HARYANA 125 001. 125 001. 125 001. 125 001. PAN : ADZPH5557R. PAN : ADZPH5557R. PAN : ADZPH5557R. PAN : ADZPH5557R. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -2, 2,2, 2, HISAR. HISAR. HISAR. HISAR. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MANISH UPPAL, CA. RESPONDENT BY : SHRI M. BARANWAL , SENIOR DR. DATE OF HEARING : 25.09 25.09 25.09 25.09.2020 .2020 .2020 .2020 DATE OF PRONOUNCEMENT : 25 2525 25.09 .09.09 .09.2020 .2020 .2020 .2020 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2014-15 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), HISAR DATED 31 ST OCTOBER, 2018. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE LETTE R DATED 11 TH SEPTEMBER, 2020 RECEIVED THROUGH EMAIL HAS REQUESTE D FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARR EARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER S ECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. ITA-1689/DEL/2019 2 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOT H THE PARTIES ON CONCLUSION OF VIRTUAL HEARING ON 25 TH SEPTEMBER, 2020. SD/- SD/- ( (( ( K. NARASIMHA CHARY K. NARASIMHA CHARY K. NARASIMHA CHARY K. NARASIMHA CHARY ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : SHRI HEMANT GOYAL, SHRI HEMANT GOYAL, SHRI HEMANT GOYAL, SHRI HEMANT GOYAL, H.NO.467, URBAN ESTATE H.NO.467, URBAN ESTATE H.NO.467, URBAN ESTATE H.NO.467, URBAN ESTATE- -- -11, 11, 11, 11, HISAR, HARYANA HISAR, HARYANA HISAR, HARYANA HISAR, HARYANA 125 001. 125 001. 125 001. 125 001. 2. RESPONDENT : INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD- -- -2, 2, 2, 2, HISAR. HISAR. HISAR. HISAR. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR