Sumit Kumar Mazumdar , Noida V. JCIT, Range- 3, Noida

ITA 2544/DEL/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4410 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 12-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAGDISH SINGH DAHIYA SENIOR
• Assessee Lawyers: UMANG LUTHRA; SURBHI GOEL
• Section: 201; 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 BEFORE BEFORE BEFORE JUSTICE P.P. BHATT, HONBLE PRESIDENT AND JUSTICE P.P. BHATT, HONBLE PRESIDENT AND JUSTICE P.P. BHATT, HONBLE PRESIDENT AND JUSTICE P.P. BHATT, HONBLE PRESIDENT AND SHRI G.S. PANNU, HONBLE VICE PRESIDENT SHRI G.S. PANNU, HONBLE VICE PRESIDENT SHRI G.S. PANNU, HONBLE VICE PRESIDENT SHRI G.S. PANNU, HONBLE VICE PRESIDENT ITA NO ITA NO ITA NO ITA NO . .. . 2544 2544 2544 2544 /DEL/201 /DEL/201 /DEL/201 /DEL/201 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 SUMIT KUMAR M SHRI SUMIT KUMAR M SHRI SUMIT KUMAR M SHRI SUMIT KUMAR M AZUMDAR, AZUMDAR, AZUMDAR, AZUMDAR, A AA A- -- -196, SECTOR 196, SECTOR 196, SECTOR 196, SECTOR- -- -83, 83, 83, 83, NOIDA NOIDA NOIDA NOIDA 201 305. 201 305. 201 305. 201 305. PAN : ACPPM6072R. PAN : ACPPM6072R. PAN : ACPPM6072R. PAN : ACPPM6072R. VS. VS. VS. VS. JOINT COMMISSIONER OF JOINT COMMISSIONER OF JOINT COMMISSIONER OF JOINT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, RANGE RANGE RANGE RANGE- -- -3, 3,3, 3, NOIDA. NOIDA. NOIDA. NOIDA. (APPELLANT) (RESPONDENT) APPELLANT BY : MS. UMANG LUTHRA, ADVOCATE AND MS. SURBHI GOEL, CA. RESPONDENT BY : SHRI JAGDISH SINGH DAHIYA, SENIOR DR. DATE OF HEARING : 23 2323 23.10 .10.10 .10.2020 .2020 .2020 .2020 DATE OF PRONOUNCEMENT : 23 2323 23.10. .10. .10. .10.2020 2020 2020 2020 ORDER ORDER ORDER ORDER THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2012-13 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-1, NOI DA DATED 31 ST JANUARY, 2018. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE LETTE R DATED 12 TH SEPTEMBER, 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. 3. LEARNED SENIOR DR HAS NO OBJECTION. ITA-2544/DEL/2018 2 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 IN THE PRESENCE OF BOT H THE SIDES ON CONCLUSION OF VIRTUAL HEARING ON 23 RD OCTOBER, 2020. SD/- SD/- ( (( ( G.S. PANNU G.S. PANNU G.S. PANNU G.S. PANNU ) )) ) ( (( ( JUSTICE P.P. BHATT JUSTICE P.P. BHATT JUSTICE P.P. BHATT JUSTICE P.P. BHATT ) )) ) VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : SHRI SUMIT KUMAR MAZUMDAR, SHRI SUMIT KUMAR MAZUMDAR, SHRI SUMIT KUMAR MAZUMDAR, SHRI SUMIT KUMAR MAZUMDAR, A AA A- -- -196, SECTOR 196, SECTOR 196, SECTOR 196, SECTOR- -- -83, NOIDA 83, NOIDA 83, NOIDA 83, NOIDA 201 305. 201 305. 201 305. 201 305. 2. RESPONDENT : JOINT COMMISSIONER OF INCOME TAX, JOINT COMMISSIONER OF INCOME TAX, JOINT COMMISSIONER OF INCOME TAX, JOINT COMMISSIONER OF INCOME TAX, RANGE RANGE RANGE RANGE- -- -3,NOIDA. 3,NOIDA. 3,NOIDA. 3,NOIDA. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR