Devender Kumar Jain, Delhi V. ACIT, Circle-47(1), New Delhi

ITA 2603/DEL/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5185 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 13-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A NO.2603/DEL/2018 (ASSESSMENT YEAR 201 4-15) DEVENDER KUMAR JAIN 2396, CHATTA SHAHJI, CHAWRI BAZAR, DELHI- 110 006 PAN-AAGPJ 8305D VS. ASST. CIT, CIRCLE- 47(1), NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY SH. RAJIV JAIN, CA RESPONDENT BY SH. MAHESH THAKUR, SR. DR DATE OF HEARING 20.04.2021 DATE OF PRONOUNCEMENT 20.04.2021 ORDER PER PRASHANT MAHARISHI, AM: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST ORDER DATED 23.01.2018 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-16, NEW DELHI {CIT(A)} FOR ASSESSMEN T YEAR 2014-15. 2 ITA NO. 2603/DEL/2018 DEVENDER KUMAR JAIN VS. ACIT 2.0 THE LD. AUTHORIZED REPRESENTATIVE (A R) SUBMITS THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING T O THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER T HE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. IT HAS BEEN STATED THAT THE NECESSARY DECLARATION IN ACCORDANCE WITH SECTION 4 OF THE DIRE CT TAX VIVAD SE VISHWAS ACT, 2020 HAS BEEN FILED BY THE ASSESSEE AND THAT FORM-III HAS ALSO BEEN RECEIVED. 3.0 CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEAL IS CONSIGNED TO THE RECORDS AND TREATED AS DISMISSE D. 4.0 IN VIEW OF THE AFORESAID, THE APPEAL IS CONSIGNED TO THE RECORDS AND, FOR STATISTICAL PURPOSES, IS TREATED A S DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CO NCLUSION OF VIRTUAL HEARING ON 20 TH APRIL, 2021. SD/- SD/- (SUDHANSHU SRIVASTAVA) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 20/04/2021 PK/PS 3 ITA NO. 2603/DEL/2018 DEVENDER KUMAR JAIN VS. ACIT COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI