Nupur Bansal, New Delhi V. ITO ward-40(4), New Delhi

ITA 1942/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6935 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 06-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWA L SENIOR
• Section: 22

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 BENCH BENCH BENCH BENCH B BB B : 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 MAHAVIR PRASAD MAHAVIR PRASAD MAHAVIR PRASAD MAHAVIR PRASAD , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 1942 1942 1942 1942 /DEL/20 /DEL/20 /DEL/20 /DEL/20 1 11 1 9 99 9 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2 : 2: 2 : 2 01 0101 01 4 44 4 - -- - 15 1515 15 MS. NUPUR BANSAL, MS. NUPUR BANSAL, MS. NUPUR BANSAL, MS. NUPUR BANSAL, 4568/12, 4568/12, 4568/12, 4568/12, JAI MATA MARKET, JAI MATA MARKET, JAI MATA MARKET, JAI MATA MARKET, TRI NAGAR, TRI NAGAR, TRI NAGAR, TRI NAGAR, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 035. 110 035. 110 035. 110 035. PAN : AMGPG4370D. PAN : AMGPG4370D. PAN : AMGPG4370D. PAN : AMGPG4370D. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -40(4 40(4 40(4 40(4), ),), ), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PRANSHU SINGHAL, CA. RESPONDENT BY : SHRI M. BARANWAL, SENIOR DR. DATE OF HEARING : 2 22 27 77 7.01.2021 .01.2021 .01.2021 .01.2021 DATE OF PRONOUNCEMENT : 27 2727 27.01 .01.01 .01. .. .2021 2021 2021 2021 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)-14, NE W DELHI DATED 6 TH FEBRUARY, 2019. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE LETTE R DATED 29 TH DECEMBER, 2020 HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSM ENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 20 20. 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. ITA-1942/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 SIDES ON CONCLUSION OF VIRTUAL HEARING ON 27 TH JANUARY, 2021. SD/- SD/- (MAHAVIR PRASAD (MAHAVIR PRASAD (MAHAVIR PRASAD (MAHAVIR PRASAD ) )) ) (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 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR