Sunil Kumar Agarwal, Haridwar V. DCIT, Circle-1(3)(1), Haridwar

ITA 4/DDN/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9595 (ITAT-DEHRADUN)
• Duration Of Justice: 1 year(s) 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 14-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MOHAN LAL JASHI
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DEHRADUN B BENCH, NEW DELHI) (THROUGH VIDEO CONFERENCING) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR , ACCOUNTANT MEMBER ITA NO. 04/DDN/2020, A.Y. : 2014-15 SH. SUNIL KUMAR AGARWAL HARIDWAR VS DCIT, CIRCLE-1(3)(1) HARIDWAR (APPELLANT) (RESPONDENT) (PAN : AA FCS3601P ASSESSEE BY : NONE REVENUE BY : SH. MOHAN LAL JASHI, SR. DR DATE OF HEARING: 13.07.2021 DATE OF PRONOUNCEMENT: 13.07.2021 O R D E R PER B.R.R.KUMAR, ACCOUNTANT MEMBER : THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-DEHRADUN DATED 08.11.20 19. 2. AT THE OUTSET, IT WAS BROUGHT TO THE NOTICE OF B ENCH BY THE LD. SR. DR THAT THE ASSESSEE HAS FILED APPLICATION UNDE R THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND HAS ALREADY SUBMITT ED FORM 1 & 2 AND FORM 3 HAVE BEEN ISSUED BY THE DESIGNATED AUTHO RITY. ITA NO. 4/DDN/2019 2 3. KEEPING IN VIEW THE EXERCISE OF OPTION BY THE AS SESSEE TO OPT FOR THE SCHEME, THE APPEAL OF THE ASSESSEE IS BEING DISMISSED AS INFRUCTUOUS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 13 TH DAY OF JULY, 2021. SD/- SD/- (AMIT SHUKLA) ( DR. B.R.R.KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBE R *BINITA* DATED : 13/07/2021 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-14, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI