Pankaj Kumar, Dehradun V. DCIT, Circle-2 (International Taxation), Dehradun

ITA 180/DDN/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2746 (ITAT-DEHRADUN)
• Duration Of Justice: 1 year(s) 11 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 05-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T S MAPWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN BEFORE SH. A. D. JAIN, VICE PRESIDENT DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 180/DDN/2019 : ASSTT. YEAR : 2014-15 PANKAJ KUMAR, VILLAGE & PO-BAQDONWALA, R. KAYDIA GRANT, PREMNAGAR, DEHRADUN, UTTARAKHAND-248007 VS DCIT, CIRCLE-2 (INTL. TAXATION), DEHRADUN (APPELLANT) (RESPONDENT) PAN NO. BHTPK2434F ASSESSEE BY : NONE REVENUE BY : SH. T. S. MAPWAL, SR. DR DATE OF HEAR ING: 2 6 . 10 .20 2 1 DATE OF PRONOUNCEMENT: 26 .10 .20 2 1 ORDER PER A. D. JAIN, VICE PRESIDENT: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-3, NEW DELHI DATED 31.0 1.2019. 2. AT THE OUTSET, IT WAS BROUGHT TO THE NOTICE OF B ENCH BY THE LD. AR THAT THE ASSESSEE HAS FILED APPLICATION UNDE R THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 AND HAS ALREADY SUBM ITTED FORM 1 & 2 AND FORM 3 HAVE BEEN ISSUED BY THE DESIGNATED AUTHORITY. 3. KEEPING IN VIEW THE EXERCISE OF OPTION BY THE AS SESSEE TO OPT FOR THE SCHEME, THE APPEAL OF THE ASSESSEE IS B EING DISMISSED AS INFRUCTUOUS. ITA NO. 180/DDN/2019 PANKAJ KUMAR 2 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 26/10/2021. SD/- SD/- (DR. B. R. R. KUMAR) (A. D. JAIN) ACCOUNTANT MEMBER VICE PRE SIDENT DATED: 26/10/2021 *SUBODH KUMAR, SR. PS* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR