Jasbinder Singh, Karnal V. ITO, Ward-4, Karnal

ITA 2069/DEL/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8504 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 23-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NIDHI SRIVASTAVA

Judgement Text

IN THE INCOME TAX APPELLATE TRI BUNAL DELHI BENCH B: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER I.T.A NO.2069/DEL/2018 (ASSESSMENT YEAR 2 010-11) SH. JASBINDER SINGH (PROP.) M/S J.S. BUILDERS, V & PO KHANPUR, TEHSIL INDRI, KARNAL. PAN-ASTPS 9891C VS. INCOME TAX OFFICER WARD-4, KARNAL. (APPELLANT) (RESPONDENT) APPELLANT BY NONE (ASSESSEE) RESPONDENT BY MS. NIDHI SRIVASTAVA, CIT- DR DATE OF HEARING 25.03.2021 DATE OF PRONOUNCEMENT 25.03.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST OR DER DATED 15.01.2018 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS), KARNAL {CIT(A)} FOR ASSESSMENT YEAR 2010-11. 2.0 THROUGH A WRITTEN COMMUNICATION, THE LD. AU THORIZED REPRESENTATIVE (AR) SUBMITTED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASS ESSMENT YEAR 2 ITA NO.2069 /DEL/20 18 JASBINDER SINGH V S. ITO UNDER CONSIDERATION UNDER THE DIRECT TAX VIVAD SE V ISHWAS ACT, 2020. IT HAS BEEN STATED THAT THE NECESSARY DECLARA TION IN ACCORDANCE WITH SECTION 4 OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS BEEN FILED BY THE ASSESSEE AND THAT FORM-I II HAS ALSO BEEN RECEIVED. 3.0 CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEAL IS CONSIGNED TO THE RECORDS AND TREATED AS DISMISSE D. 4.0 IN VIEW OF THE AFORESAID, THE APPEAL IS CO NSIGNED TO THE RECORDS AND, FOR STATISTICAL PURPOSES, IS TREATED A S DISMISSED. ABOVE DECISION WAS ANNOUNCED ON C ONCLUSION OF VIRTUAL HEARING ON 25 TH MARCH, 2021. SD/- SD/- (R.K.PANDA) (SUDHANSHU SRIVASTAVA ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 25/03/2021 PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO.2069 /DEL/20 18 JASBINDER SINGH V S. ITO