LP Realtors Pvt Ltd, New Delhi V. ITO Ward 15(1), New Delhi

ITA 2245/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7639 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 13-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRAKASH DUBEY
• Assessee Lawyers: DEEPAK THAKKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-1, NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 2245/DEL/2019 : A.Y. 2010 -11 ITA NO. 2246/DEL/2019 : A.Y. 2011 -12 L P REALTORS PVT. LTD. N-108, REAR APARTMENT, PANCHSHEEL PARK, NEW DELHI VS ITO, WARD-15(1) NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AABCL0564C ASSESSEE BY : SH. DEEPAK THAKKAR, CA REVENUE BY : SH. PRAKASH DUBEY, SR. DR DATE OF HEAR ING: 20 . 0 1 .20 2 1 DATE OF PRONOUNCEMENT: 20 . 0 1 .20 2 1 ORDER PER DR. B.R.R.KUMAR, AM THESE TWO APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-05,NEW DELHI, DATED 20. 12.2018. 2. AT THE OUTSET, IT WAS BROUGHT TO THE NOTICE OF BENCH BY THE LD. SR. DR THAT THE ASSESSEE HAS FILED APPLICATION UNDER THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 AND HAS ALREADY SUBMITTED FORM 1 A ND 2. 3. KEEPING IN VIEW THE EXERCISE OF OPTION BY THE ASSESSEE TO OPT FOR THE SCHEME, THE APPEAL OF THE ASSESSEE IS BEING DISMISSED AS INFR UCTUOUS WITH LIBERTY TO ASSESSEE TO APPROACH THE TRIBUNAL IN CASE THE FORM 3 HAS NOT BEEN ISSUED BY THE DESIGNATED AUTHORITY. ITA NO. 2245,2246/DEL/2019 M/ S L P REALTORS PVT. LTD. 2 4. IN THE RESULT, THESE TWO APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20/01/2021. SD/- SD/- (BHAVNESH SAINI) (DR. B. R. R. KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 20/01/2021 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI ITA NO. 2245,2246/DEL/2019 M/ S L P REALTORS PVT. LTD. 3