Sh. Anil Kumar Chhabra, Delhi V. DCIT, New Delhi

ITA 2726/DEL/2016

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1549 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 7 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 13-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: H K CHOUDHAR
• Assessee Lawyers: V RAJ KUMAR
• Section: 2(22)(e)

Judgement Text

PAGE | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER A N D SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA. NO. 2726/DEL/2016 (ASSESSMENT YEAR: 2011-12) SHRI ANIL KUMAR CHHAB R A, 920STATION ROAD, NEAR MEWA ROAD, CHANDNI CHOWK, DELHI110006. PAN: AAHPC2291A VS. DCIT , CIRCLE : 29 (1) NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI V. RAJ KUMAR , ADV.; REVENUE BY: SHRI H.K. CHOUDHAR [CIT] - DR DATE OF HEARING 14 /1 2 / 2020 DATE OF PRONOUNCEMENT 1 4 / 1 2 / 2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT (APPEALS)-16, NEW DELHI, DATED 2.02.2016 FOR ASSESSMENT YEAR 2011-12, RAISING SOLITARY GROUND OF APPEAL ABOUT TAXING RS.57,05,314/- UNDER SECTION 2(22)(E) OF THE INCOME TAX ACT, 1961 (THE ACT). 2. AT THE TIME OF HEARING THE LD. AUTHORIZED REPRESENTATIVE SUBMITTED BEFORE US A LETTER DATED 12 TH DECEMBER, 2020 STATING THAT ASSESSEE HAS ALREADY FILED FORM NOS. 1 AND 2 FOR SETTLEMENT OF THE DISPUTE UNDER VIVAD SE VISHWAS SCHEME, 2020. FORM NO. 3 IS YET TO BE RECEIVED. 3. THE LD. DR AGREED THAT IN THE ABOVE CIRCUMSTANCES THE APPEAL MAY BE TREATED AS WITHDRAWN. 4. WE HAVE CAREFULLY CONSIDERED THE LETTER DATED 12 TH DECEMBER, 2020 OF THE LEARNED AR AND NOTE THAT ASSESSEE HAS ALREADY FILED FORM NOS. 1 AND 2 UNDER VIVAD SE VISHWAS SCHEME, 2020. THEREFORE, APPEAL OF THE ASSESSEE IS PAGE | 2 TREATED AS WITHDRAWN AND HENCE DISMISSED WITH LIBERTY THAT IN CASE FORM NO. 3 IS NOT ISSUED BY THE AUTHORITY, THE ASSESSEE HAS A RIGHT TO FILE AN APPLICATION FOR RECALL OF THIS ORDER. 5. IN VIEW OF THIS THE APPEAL OF THE ASSESSEE IS TREATED AS WITHDRAWN AND HENCE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON: 14/12/2020. SD/- SD/- ( BHAVNESH SAINI ) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 14/12/2020 *MEHTA* COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI DATE OF DICTATION 14 .1 2 .2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 14 .1 2 .2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 14 .1 2 .2020 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/ PS 14 .1 2 .2020 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 14 .1 2 .2020 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 14 .1 2 .2020 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 14 .1 2 .2020 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 14 .1 2 .2020 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