SEVEN HEAVEN CONSTRUCTIONS PVT. LTD., NEW DELHI V. ITO, WARD- 23(1), NEW DELHI

ITA 2416/DEL/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8765 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 05-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SANYAM SAXENA

Judgement Text

Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL [DELHI BENCH “SMC–1”: NEW DELHI] BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AS S.M.C. (Through Video Conferencing) ITA. No. 2416/Del/2018 (Assessment Year : 2013-14) Seven Heaven Constructions Private Limited, E–11, Arya Nagar, Arya Nagar Apartments, Plot 90, Indraprastha Extn., Delhi – 110 091. PAN: AAKCS6532J Vs. Income Tax Officer, Ward : 23 (1), New Delhi. (Appellant) (Respondent) Assessee by : Shri Sanyam Saxena, Advocate; Department by : Shri Anil Kumar Sharma, Sr.DR; Date of Hearing : 16/02/2022 Date of pronouncement : 16/02/2022 O R D E R 01. This appeal by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)–43, New Delhi [hereinafter referred to as CIT (Appeals)] dated 30.01.2018 pertaining to the assessment year 2013–14. 02. At the time of hearing the assessee submitted that he has opted to settle the dispute involved in the impugned appeal under The Direct Tax Vivad Se Vishwas Scheme, 2020 and has already filed Form Nos. 1 and 2 under the Scheme. Therefore, the appeal of the assessee may be allowed to be withdrawn. 03. The ld. DR also agreed with the above contentions. Page 2 of 3 04. On careful consideration of the fact it is found that Form No. 5 has been issued to the assessee by the Department on 17 th of February, 2021 under The Direct Tax Vivad Se Vishwas Act, 2020. Therefore, the appeal of the assessee is allowed as withdrawn and hence dismissed. 05. In the result, appeal of the assessee is dismissed. Order pronounced in the open court on : 16/02/2022. Sd/- ( KUL BHARAT ) JUDICIAL MEMBER Dated : 16/02/2022. *MEHTA* Copy forwarded to 1. Appellant; 2. Respondent 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi Date of dictation 16.02.2022 Date on which the typed draft is placed before the dictating member 16.02.2022 Date on which the typed draft is placed before the other member 16.02.2022 Date on which the approved draft comes to the Sr. PS/ PS 16.02.2022 Page 3 of 3 Date on which the fair order is placed before the dictating member for pronouncement 16.02.2022 Date on which the fair order comes back to the Sr. PS/ PS 16.02.2022 Date on which the final order is uploaded on the website of ITAT 16.02.2022 date on which the file goes to the Bench Clerk 16.02.2022 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order