Amit Saroop Garg & Sons (HUF), Delhi V. ITO Ward -0 38(3), New Delhi

ITA 2058/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1399 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 08-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SATPAL GULATI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES A : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.NO.2058/DEL./2019 ASSESSMENT YEAR 2014-2015 AMIT SAROOP GARG & SONS [HUF], PP-71, 1 ST FLOOR, PITAM PURA, DELHI 110 034 PAN AAKHA2653M [ VS. THE INCOME TAX OFFICER, WARD 38 (3), ROOM NO.1006, E-2 BLOCK, 10 TH FLOOR, PRATYAKSH KAR BHAWAN, CIVIC CENTRE, JLN MARG, NEW DELHI (APPELLANT) (RESPONDENT) FOR ASSESSEE : SMT. PREM LATA BANSAL, SR. ADVOCATE SH DIVANSHU AGARWAL, ADVOCATE SH SHIVANSH BANSAL, ADVOCATE FOR REVENUE : SHRI SATPAL GULATI, CIT - DR DATE OF HEARING : 10 . 12 .2020 DATE OF PRONOUNCEMENT : 15 . 12 .2020 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-13, NEW DELHI, DATED 21.01.2019, FOR THE A.Y. 2014-2015. 2. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT ASSESSEE HAS OPTED TO SETTLE THE DISPUTE FOR THE ASSESSMENT 2 ITA.NO.2058/DEL./2019 AMIT SAROOP GARG & SONS (HUF), DELHI. YEAR UNDER APPEAL UNDER THE VIVAD SE VISHWAS SCHEME, 2020 AND HAS APPLIED FORM NOS.1 AND 2 FOR THE SAME. FORM NO.3 IS AWAITED. SHE HAS, THEREFORE, PRAYED THAT APPEAL OF ASSESSEE MAY BE DISMISSED AS WITHDRAWN, SUBJECT TO ISSUE OF FORM NO.3 IN FAVOUR OF THE ASSESSEE. 3. IN VIEW OF THE ABOVE SUBMISSION OF THE LEARNED COUNSEL FOR THE ASSESSEE, APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN, SUBJECT TO ISSUE OF FORM NO.3 IN FAVOUR OF THE ASSESSEE. 4. IN THE RESULT, APPEAL OF ASSESSEE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (O.P. KANT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 15 TH DECEMBER, 2020 VBP/- 3 ITA.NO.2058/DEL./2019 AMIT SAROOP GARG & SONS (HUF), DELHI. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT A BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.