Ram Singh, Ghaziabad V. ITO WARD 65(2), New Delhi

ITA 3445/DEL/2019

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9883 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 22-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAURAV DUDEJA SENIOR
• Section: 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 C CC C : 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 K.N. CHAR K.N. CHAR K.N. CHAR K.N. CHARY YY Y , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 3445 3445 3445 3445 /DEL/ /DEL/ /DEL/ /DEL/ 20 2020 20 19 1919 19 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2013 2013 2013 2013 - -- - 14 1414 14 SH. RAM SINGH, SH. RAM SINGH, SH. RAM SINGH, SH. RAM SINGH, SEC SEC SEC SEC- -- -05, 05, 05, 05, VAISHAL VAISHAL VAISHAL VAISHALI, I, I, I, GHAZIABAD, GHAZIABAD, GHAZIABAD, GHAZIABAD, UTTAR PRADESH UTTAR PRADESH UTTAR PRADESH UTTAR PRADESH- -- -201010 201010 201010 201010 PAN PAN PAN PAN- -- -AMCPS7233B AMCPS7233B AMCPS7233B AMCPS7233B VS. VS. VS. VS. ITO, ITO, ITO, ITO, WARD WARD WARD WARD- -- -65(2), 65(2), 65(2), 65(2), ROOM NO.204, B ROOM NO.204, B ROOM NO.204, B ROOM NO.204, B- -- -BLOCK, BLOCK, BLOCK, BLOCK, PRATYAKSH KAR BHAVAN, PRATYAKSH KAR BHAVAN, PRATYAKSH KAR BHAVAN, PRATYAKSH KAR BHAVAN, CIVIC CENTRE, CIVIC CENTRE, CIVIC CENTRE, CIVIC CENTRE, NEHRU MARG, NEHRU MARG, NEHRU MARG, NEHRU MARG, NEW DELHI NEW DELHI NEW DELHI NEW DELHI- -- -110002 110002 110002 110002 (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI GAURAV DUDEJA , SENIOR DR. DATE OF HEARING : 29 2929 29.1 .1.1 .12 22 2.2020 .2020 .2020 .2020 DATE OF PRONOUNCEMENT : 29 2929 29.12 .12.12 .12. .. .2020 2020 2020 2020 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 2013-14 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-32, NE W DELHI, DATED 28.02.2019. 2. NOBODY APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HEARING BEFORE US. THE LEARNED COUNSEL FOR THE ASS ESSEE, VIDE LETTER DATE 21.12.2020 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 ITA-3445/DEL/2019 2 TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. 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 29 TH DECEMBER, 2020. SD/- SD/- ( (( ( K.N. CHAR K.N. CHAR K.N. CHAR K.N. CHAR Y YY Y ) )) ) (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 F{X~{T COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR