Bellevue Central Park-II Condominium Association, Gurgaon V. ITO, Ward-1(3), Gurgaon

ITA 202/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5823 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 11-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUNIL KUMAR YADAV 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 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 KK KULDIP SINGH ULDIP SINGH ULDIP SINGH ULDIP SINGH , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO S.65/DEL/2019 & 202/DEL/2019 S.65/DEL/2019 & 202/DEL/2019 S.65/DEL/2019 & 202/DEL/2019 S.65/DEL/2019 & 202/DEL/2019 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR S : 2015 S : 2015 S : 2015 S : 2015 - -- - 16 & 2014 16 & 2014 16 & 2014 16 & 2014 - -- - 15 1515 15 M/S M/S M/S M/S BELLEVUE CENTRAL PARK BELLEVUE CENTRAL PARK BELLEVUE CENTRAL PARK BELLEVUE CENTRAL PARK - -- - II II II II CONDOMINIUM ASSOCIATION, CONDOMINIUM ASSOCIATION, CONDOMINIUM ASSOCIATION, CONDOMINIUM ASSOCIATION, SECTOR SECTOR SECTOR SECTOR- -- -48, SOHNA ROAD, 48, SOHNA ROAD, 48, SOHNA ROAD, 48, SOHNA ROAD, OPPOSITE MALIBU TOWN, OPPOSITE MALIBU TOWN, OPPOSITE MALIBU TOWN, OPPOSITE MALIBU TOWN, GURGAON GURGAON GURGAON GURGAON 122 018. 122 018. 122 018. 122 018. PAN : AABAB1272D. PAN : AABAB1272D. PAN : AABAB1272D. PAN : AABAB1272D. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -2(2), 2(2), 2(2), 2(2), GURGAON. GURGAON. GURGAON. GURGAON. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI TARUN KUMAR, ADVOC ATE. RESPONDENT BY : SHRI SUNIL KUMAR YADAV, SENIOR DR. DATE OF HEARING : 30 3030 30.09 .09.09 .09.2020 .2020 .2020 .2020 DATE OF PRONOUNCEMENT : 30 3030 30.09 .09.09 .09.2020 .2020 .2020 .2020 ORDER ORDER ORDER ORDER PER KULDIP SINGH, JM PER KULDIP SINGH, JM PER KULDIP SINGH, JM PER KULDIP SINGH, JM : :: : THESE APPEALS BY THE ASSESSEE FOR THE ASSESSMENT Y EARS 2015- 16 AND 2014-15 ARE DIRECTED AGAINST THE ORDER OF LE ARNED CIT(A)-1, GURGAON DATED 31 ST OCTOBER, 2018 AND LEARNED CIT(A)-2, GURGAON DATED 22 ND OCTOBER, 2018 RESPECTIVELY. 2. THE ASSESSEE, VIDE LETTER DATED 14 TH SEPTEMBER, 2020 RECEIVED THROUGH EMAIL HAS REQUESTED FOR WITHDRAWAL OF THE A PPEALS FILED BY IT AND STATED THAT IT HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDERATIO N UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFF ECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 H AS ALSO BEEN FILED. ITA-65 & 202/DEL/2019 2 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEALS. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOT H THE PARTIES ON CONCLUSION OF VIRTUAL HEARING ON 30 TH SEPTEMBER, 2020. SD/- SD/- ( (( ( G.S. PANNU G.S. PANNU G.S. PANNU G.S. PANNU ) )) ) (KULDIP SINGH (KULDIP SINGH (KULDIP SINGH (KULDIP SINGH ) )) ) VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VK. COPY FORWARDED TO: - 1. APPELLANT : M/S BELLEVUE CENTRAL PARK M/S BELLEVUE CENTRAL PARK M/S BELLEVUE CENTRAL PARK M/S BELLEVUE CENTRAL PARK- -- -II CONDOMINIUM II CONDOMINIUM II CONDOMINIUM II CONDOMINIUM ASSOCIATION, SECTOR ASSOCIATION, SECTOR ASSOCIATION, SECTOR ASSOCIATION, SECTOR- -- -48, SOHNA ROAD, 48, SOHNA ROAD, 48, SOHNA ROAD, 48, SOHNA ROAD, OPPOSITE MALIBU TOWN, GURGAON OPPOSITE MALIBU TOWN, GURGAON OPPOSITE MALIBU TOWN, GURGAON OPPOSITE MALIBU TOWN, GURGAON 122 018. 122 018. 122 018. 122 018. 2. RESPONDENT : INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD- -- -2(2), GURGAON. 2(2), GURGAON. 2(2), GURGAON. 2(2), GURGAON. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR