GARIMA GUPTA, NEW DELHI V. DCIT, CC- 19, NEW DELHI

ITA 4000/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7635 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 19-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRAKASH DUBEY
• Assessee Lawyers: RASHI SINGHAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C, NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 4000/DEL/2017 : ASSTT. YEAR : 2014-15 SMT. GARIMA GUPTA H3/11, MODEL TOWN, NEW DELHI-110009 VS DCIT, CENTRAL CIRCLE-19, NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AJTPG8835G ASSESSEE BY : MS. RASHI SINGHAL, CA REVENUE BY : SH. PRAKASH DUBEY, SR. DR DATE OF HEAR ING: 19 . 0 1 .20 2 1 DATE OF PRONOUNCEMENT: 19 . 0 1 .20 2 1 ORDER PER DR. B.R.R.KUMAR, AM THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-28,NEW DELHI, DATED 25. 05.2017. 2. AT THE OUTSET, IT WAS BROUGHT TO THE NOTICE OF BENCH BY THE LD. DR THAT THE ASSESSEE HAS FILED APPLICATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND HAS ALREADY SUBMITTED FORM 1 AND 2. 3. KEEPING IN VIEW THE EXERCISE OF OPTION BY THE ASSESSEE TO OPT FOR THE SCHEME, THE APPEAL OF THE ASSESSEE IS BEING DISMISSED AS INFR UCTUOUS WITH LIBERTY TO ASSESSEE TO APPROACH THE TRIBUNAL IN CASE THE FORM 3 HAS NOT BEEN ISSUED BY THE DESIGNATED AUTHORITY. ITA NO. 4000/DEL/2017 GARIMA GUPTA 2 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 19/01/2021. SD/- SD/- (BHAVNESH SAINI) (DR. B. R. R. KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 19/01/2020 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI ITA NO. 4000/DEL/2017 GARIMA GUPTA 3