Smt. Meena Kapoor, New Delhi V. DCIT, New Delhi

ITA 3687/DEL/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0343 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Appeal Filed On: 07-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BANITA N BISWAS

Judgement Text

PAGE | 1 INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH E: NEW DELHI ] BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER A N D SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.3687/DEL/2017 (ASSESSMENT YEAR: 2011-12) SMT. MEENA KAPOOR, C5/7, LGF GRAND VASANT, VASANT KUNJ, NEW DELHI110070. PAN: AFPPK3565A VS. DCIT , CIRCLE : 47 (1) NEW DELHI. A N D ITA NO.3688/DEL/2017 (ASSESSMENT YEAR: 2011-12) S HRI AJAY KAPOOR , C5/7, LGF GRAND VASANT, VASANT KUNJ, NEW DELHI110070. PAN: AAJPK2115M VS. A CIT , CIRCLE : 24 (1) NEW DELHI. (APPELLANT S ) (RESPONDENT S ) ASSESSEE S BY : SHRI DEEPESH GARG , ADV.; REVENUE BY: MS. BANITA N. BISWAS [CIT] - DR; DATE OF HEARING 2 3/1 2 / 2020 DATE OF PRONOUNCEMENT 2 3 / 1 2 / 2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. THESE APPEALS ARE FILED BY THE ASSESSEES AGAINST SEPARATE ORDERS OF THE LD. CIT (APPEALS)-21, NEW DELHI, BOTH DATED 09.03.2017 FOR THE ASSESSMENT YEAR 2011-12. 2. WHEN THE APPEALS WERE CALLED FOR HEARING, LETTER DATED 22.12.2020 THROUGH AR SEEKING ADJOURNMENT STATED THAT ASSESSES ARE PLANNING TO OPT FOR VIVAD SE VISHWAS SCHEME AND, THEREFORE, THE APPEALS MAY BE ADJOURNED. PAGE | 2 3. THE LD. DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT WHEN ASSESSEES ARE OPTING FOR VIVAD SE VISHWAS SCHEME, THE APPEALS OF BOTH THE ASSESSES MAY BE TREATED AS WITHDRAWN. 4. WE HAVE CAREFULLY CONSIDERED THE RIVAL CONTENTIONS AND FIND THAT WHEN THE ASSESSES ARE PLANNING TO OPT FOR VIVAD SE VISHWAS SCHEME, 2020 THERE IS NO REASON OF THE APPEALS OF BOTH THE ASSESSES MAY BE ADJOURNED AT THIS STAGE. IN VIEW OF THE ABOVE, BOTH THE ADJOURNMENT APPLICATIONS ARE REJECTED AND THE APPEALS OF THE ASSESSES ARE TREATED AS WITHDRAWN AND DISMISSED SUBJECT TO ASSESSES BEING ISSUED FORM NOS. 3 UNDER THAT SCHEME. IF THE ASSESSES DO NOT RECEIVE FORM NOS. 3 FROM THE REVENUE FOR SETTLING THE DISPUTE, BOTH THE PARTIES ARE GRANTED LIBERTY TO PREFER MISCELLANEOUS APPLICATIONS FOR RECALL OF THIS COMMON ORDER. 5. ACCORDINGLY BOTH THE APPEALS ARE TREATED AS WITHDRAWN AND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON : 23/12/2020. SD/- SD/- ( H. S. SIDHU ) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 23/12/2020 *MEHTA* COPY FORWARDED TO 1. APPELLANT; 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI DATE OF DICTATION 2 3 .12.2020. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 2 3 .12.2020. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 2 3 .12.2020. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/ PS 2 3 .12.2020. PAGE | 3 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 2 3 .12.2020. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 2 3 .12.2020. DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 2 3 .12.2020. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 2 3 .12.2020. 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