Gurpal Singh, Saharanpur V. ITO, Ward-3(2), Saharanpur

ITA 2512/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8351 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 11-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P RAKASH DUBEY SENIOR
• Section: 13; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 2512 2512 2512 2512 /DEL/20 /DEL/20 /DEL/20 /DEL/20 1 11 1 8 88 8 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 20 : 20 : 20 : 20 1 11 1 2 22 2 - -- - 13 1313 13 SHRI GURPAL SINGH, SHRI GURPAL SINGH, SHRI GURPAL SINGH, SHRI GURPAL SINGH, S/ S/S/ S/O SHRI HARVINDER SINGH, O SHRI HARVINDER SINGH, O SHRI HARVINDER SINGH, O SHRI HARVINDER SINGH, H.S. BAWEJA & CO., H.S. BAWEJA & CO., H.S. BAWEJA & CO., H.S. BAWEJA & CO., K.C. COMPOUND, K.C. COMPOUND, K.C. COMPOUND, K.C. COMPOUND, OPPOSITE SOPHIA MARKET, OPPOSITE SOPHIA MARKET, OPPOSITE SOPHIA MARKET, OPPOSITE SOPHIA MARKET, COURT ROAD, SAHARANPUR. COURT ROAD, SAHARANPUR. COURT ROAD, SAHARANPUR. COURT ROAD, SAHARANPUR. PAN : BEAPS4129F. PAN : BEAPS4129F. PAN : BEAPS4129F. PAN : BEAPS4129F. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -3(2), 3(2), 3(2), 3(2), SAHARANPUR. SAHARANPUR. SAHARANPUR. SAHARANPUR. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VIVEK BANSAL, ADVOCATE . RESPONDENT BY : SHRI PRAKASH DUBEY , SENIOR DR. DATE OF HEARING : 15 1515 15.01.2021 .01.2021 .01.2021 .01.2021 DATE OF PRONOUNCEMENT : 15 1515 15.01.2021 .01.2021 .01.2021 .01.2021 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2012-13 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), MUZAF FARNAGAR DATED 16 TH JANUARY, 2018. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE LETTE R DATED 17 TH NOVEMBER, 2020 HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSM ENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 20 20. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. ITA-2512/DEL/2018 2 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING ON 15 TH JANUARY, 2021. SD/- SD/- (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR