Sarju Piyari Srivastava, Noida V. ACIT, Circle-3, Noida

ITA 1975/DEL/2018

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 2250 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 21-03-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: K.C.SINGHAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1975/Del/2018 : Asstt. Year : 2014-15 Sarju Piyari Srivastava, E-82, Sector-52, Noida-201301 Vs ACIT, Circle-3, Noida-201301 (APPELLANT) (RESPONDENT) PAN No. AFCPS4238M Assessee by : Sh. K. C. Singhal, Adv. Revenue by : Sh. Sandeep Kumar, Sr. DR Date of Hearing: 20.01.2022 Date of Pronouncement: 02.02.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: T he pr e s ent ap p e al has be e n f i le d b y the as se s s e e agai ns t the o r d e r o f ld. C IT ( A) - 1, N o id a d ate d 3 1 . 10 .2 0 17 . 2 . At t he o ut se t, it was b r o ug h t to t he no ti ce o f be nc h by the ld . A R t ha t t he a ss e s se e ha s f ile d ap pli ca tio n und er the “ Dir e ct T ax Viv ad s e V i shw as A c t 20 2 0” and ha s a lr e a d y sub mit te d Fo r m 1 & 2 a nd For m 3 h av e b e e n i ss ue d by t he d e signat e d au thor i ty . 3 . Ke e p ing i n vie w the e x e r c is e o f o p tio n b y t he a ss e ss e e t o o p t f or the s ch e m e , the ap p e al o f the as se ss e e is be i ng d ism i sse d as i nfr uc tuo us . ITA No.1975/Del/2018 Sarju Piyari Srivastava 2 4 . In t he r e s ul t , the ap pe al of the as se ss e e i s d ismi ss e d. O r de r P r ono u nc e d i n the O p en Co ur t o n 0 2/ 0 2/ 2 02 2 . Sd / - S d/ - (Kul Bharat) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 02/02/2022 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR