Shri Paramjeet Singh Chawala, New Delhi V. DCIT, Faridabad

ITA 3375/DEL/2016

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0301 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2010-2011
• Appeal Filed On: 07-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAGDISH SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBE R ITA NO.3375/DEL/2016 (ASSESSMENT YEAR 2010-11) ITA NO.3377/DEL/2016 (ASSESSMENT YEAR 2012-13) SHRI PARAMJEET SINGH CHAWLA HOUSE NO.514-516, SECTOR-15, FARIDABAD. PAN-ACWPC 3161C VS. DY . CIT, CENTRAL CIRCLE-II, FARIDABAD. (APPELLANT) (RESPONDENT) ITA NO.3376/DEL/2016 (ASSESSMENT YEAR 2011-12) ITA NO.4978/DEL/2019 (ASSESSMENT YEAR 2011-12) SMT. GURNEET CHAWLA L/H OF LATE SH. PARAMJEET SINGH CHAWLA HOUSE NO.514-516, SECTOR-15, FARIDABAD. PAN-AGJPK 1683L VS. DY . CIT, CENTRAL CIRCLE-II, FARIDABAD. (APPELLANT) (RESPONDENT) 2 ITA NO.3375 & ORS./DEL/2016 & ORS. SHRI PARAMJEET SINGH CHAWLA ORS. VS. DCIT APPELLANT BY SH. DEEPESH GARG, ADV. RESPONDENT BY SH. JAGDISH SINGH, SR. DR DATE OF HEARING 29.12.2020 DATE OF PRONOUNCEMENT 29.12.2020 ORDER PER BENCH: THESE APPEALS ARE PREFERRED BY TWO ASSESSEES AGAINS T THE ORDERS DATED 23.03.2016 & 29.03.2019 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-3, GURGAON {CI T(A)} FOR ASSESSMENT YEARS 2010-11, 2011-12 & 2012-13. 2.0 THE LD. AUTHORIZED REPRESENTATIVE (AR) SUB MITS THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING T O THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDERATION UNDER THE 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. 3.0 CONSIDERING THE AFORESAID SITUATION, THE CA PTIONED APPEALS ARE CONSIGNED TO THE RECORDS AND TREATED AS DISMISS ED. 3 ITA NO.3375 & ORS./DEL/2016 & ORS. SHRI PARAMJEET SINGH CHAWLA ORS. VS. DCIT 4.0 HOWEVER, THE AFORESAID IS SUBJECT TO A CAV EAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED A SSESSMENT YEARS ARE NOT ULTIMATELY RESOLVED IN TERMS OF THE AFOREST ATED ACT, THE APPELLANT (I.E., THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEALS AND THE T RIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. THE RESPONDENT (I.E., THE REVENUE) HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 5.0 IN VIEW OF THE AFORESAID, THE APPEALS ARE C ONSIGNED TO THE RECORDS AND, FOR STATISTICAL PURPOSES, ARE TREATED AS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING ON 29 TH DECEMBER, 2020. SD/- SD/- (PRASHANT MAHARISHI) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 29/12/2020 PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 4 ITA NO.3375 & ORS./DEL/2016 & ORS. SHRI PARAMJEET SINGH CHAWLA ORS. VS. DCIT