M/s. Little People Education Society, New Delhi V. JCIT, New Delhi

ITA 4681/DEL/2015

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1731 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 15-07-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAURAV DUDEJA
• Assessee Lawyers: R K KAPOOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. NO.4681/DEL/2015 ASSESSMENT YEAR: 2011-2012 M/S. LITTLE PEOPLE EDUCATION SOCIETY, F-45, BHAGAT SINGH MARKET, NEW DELHI. VS. JCIT, RANGE-27, NEW DELHI. TAN/PAN: AAAAL0020E (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI R.K. KAPOOR, CA RESPONDENT BY: SHRI GAURAV DUDEJA, SR.D.R. DATE OF HEARING: 10 12 2020 DATE OF PRONOUNCEMENT: 10 12 2020 O R D E R PER AMIT SHUKLA, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER OF LD. COMMISSIONER OF INCOME TAX-XX, NEW DELHI FOR TH E ASSESSMENT YEAR 2011-12. 2. AT THE TIME OF HEARING THE LD. AR SUBMITTED THAT ASSESSEE HAS ALREADY OPTED FOR VIVAD SE VISHWAS SCHEME AND H AS FILED FORM NOS. 1 & 2 UNDER THAT SCHEME, BUT FORM NO. 3 T O BE ISSUED SETTLING THE DISPUTE IN THE ABOVE IMPUGNED A PPEAL IS AWAITED. 3. THE LD. DR SUBMITTED THAT AS ASSESSEE HAS ALREAD Y OPTED FOR VIVAD SE VISHWAS SCHEME, THIS APPEAL IS TO BE T REATED AS WITHDRAWN. I.T.A. NO.4681/DEL/2015 2 4. WE HAVE CAREFULLY CONSIDERED THE RIVAL CONTENTIO NS AND AS SUBMITTED BY THE LD. AR ASSESSE HAS ALREADY OPTE D FOR VIVAD SE VISHWAS SCHEME IN THIS APPEAL BY FILING FO RM NOS. 1 AND 2 UNDER THAT SCHEME, BUT FORM NO. 3 BE ISSUED B Y THE PR. COMMISSIONER OF INCOME TAX IS AWAITED, THEREFOR E, APPEAL IS TREATED AS WITHDRAWN AND HENCE DISMISSED WITH A LIBERTY TO THE ASSESSEE THAT IN CASE FORM NO. 3 IS NOT ISSUED, ASSESSEE MAY PREFER A MISCELLANEOUS APPLICATION FOR RECALL O F THIS ORDER AND THEN THE ISSUE WOULD BE DECIDED ON MERITS. 5. IN VIEW OF THE ABOVE FACTS, THE PRESENT APPEAL I S TREATED AS WITHDRAWN AND HENCE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH DECEMBER, 2020 SD/- SD/- [PRASHANT MAHARISHI] [AMIT SHUKLA] [ACCOUNTANT MEMBER] JUDICIAL MEMBER DATED: 10/12/2020 PRABHAT