Delhi Tamil Church, New Delhi V. ITO (E)- WARD - 1(3), New Delhi

ITA 4150/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2530 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 07-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: FARAT KHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-2, NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 4150/DEL/2019 : ASSTT. YEAR : 2010-11 DELHI TAMIL CHURCH, C/O FAITH ACADEMY PRASAD NAGAR, NEW DELHI-110005 VS INCOME TAX OFFICER (E), WARD-1(3), NEW DELHI-110002 (APPELLANT) (RESPONDENT) PAN NO. AAATD0896R ASSESSEE BY : SH. ASHOK SIKKA, ADV. REVENUE BY : SH. FARAT KHAN, SR. DR DATE OF HEARING: 09.02.2021 DATE OF PRONOUNCEMENT: 17.02.2021 ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-40, DELHI DATED 20.03.2 019. 2. AT THE OUTSET, IT WAS BROUGHT TO THE NOTICE OF B ENCH BY THE LD. AR THAT THE ASSESSEE HAS FILED APPLICATION UNDE R THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 AND HAS ALREADY SUBM ITTED FORM 1 & 2 AND FORM 3 HAS BEEN ISSUED BY THE DESIGNATED AUTHORITY. 3. KEEPING IN VIEW THE EXERCISE OF OPTION BY THE AS SESSEE TO OPT FOR THE SCHEME, THE APPEAL OF THE ASSESSEE IS B EING DISMISSED AS INFRUCTUOUS. ITA NO. 4150/DEL/2019 DELHI TAMIL CHURCH 2 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17/02/2021. SD/- SD/- (BHAVNESH SAINI) (DR. B. R. R. KUMAR) JUDICIAL MEMBER ACCOUN TANT MEMBER DATED: 17/02/2021 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR