Parbodh Passi L/H Late Sunita Passi, New Delhi V. ITO, Ward-39(4), New Delhi

ITA 2215/DEL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4722 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 13-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAURAV PUNDIR

Judgement Text

PAGE | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E: NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE , JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 2215/DEL/2019 (ASSESSMENT YEAR: 2015 - 16 ) PARBODH PASSI (HUSBAND), C/H, OF LATE SUNITA PASSI, B - 7/66, SECTOR - 18, ROHINI, DELHI PAN: AAHPP1656J VS. ITO, WARD - 39 (4), NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY: SHRI GAURAV PUNDIR, SR. DR DATE OF HEARING 29/09 /2021 DATE OF PRONOUNCEMENT 2 9 /09/2021 O R D E R PER R. K. PANDA , A. M. 1. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER PASSED BY THE LD CIT(A) - 13, NEW DELHI FOR ASSESSMENT YEAR 2015 - 16 . 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE HOWEVER, A LETTER DATED 24.06.2021 HAS BEEN SUBMITTED AND INFORMED THE BENCH THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE UNDER DIRECT TAXES VIVAAD SE VISHWAS ACT, 2020 AND SUBMITTED THAT COPY OF FORM NO. 3 HAS ALREADY BEEN ISSUED BY THE DESIGNATED AUTHORITY DETERMINING THE AMOUNT OF RS. 6,56,037 / - OF TAX ARREARS TO BE PAID AS THE FULL AND FINAL SETTLEMENT. THE ASSESSEE SUBMITTED THAT HE HAS ALREADY PAID THE AMOUNT ON 25.02.2021 AND THEREFORE, IT WAS STATED THAT THE APPEAL OF THE ASSESSEE MAY BE TREATED AS WITHDRAWN. 3. THE LD DR DID NOT HAVE ANY OBJECTION TO THE SAME. 4. WE HAVE CAREFULLY PERUSED THE LETTER DATED 24/06/2021 SUBMITTED BY THE ASSESSEE ALONG WITH FORM NO. 3 ISSUED BY PR. CIT, DELHI - 12 DATED 23.11.2020 F OR ASSESSMENT YEAR 2015 - 16 THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE UNDER DIRECT TAXES VIVAAD SE VISHWAS ACT, 2020. FURTHER, THE ASSESSEE HAS ALREADY PAID THE TAX DUE OF RS. 6,56,037/ - AS DETERMINED BY THE DESIGNATED AUTHORITY ON 25.02.2021. IN VIEW OF THIS THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. PAGE | 2 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 9 /09/2021. - SD/ - - SD/ - ( SUCHITRA KAMBLE ) ( R. K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 2 9 /09/2021 A K KEOT COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI