Anita Bala, Gurgaon V. ITO, Ward-1(2), Gurgoan

ITA 478/DEL/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0323 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 27-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAGDISH SINGH SENIOR
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI FRIDAY BENCH FRIDAY BENCH FRIDAY BENCH FRIDAY BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO. ITA NO. ITA NO. ITA NO. 478 478 478 478 /DEL/20 /DEL/20 /DEL/20 /DEL/20 20 2020 20 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 20 2020 20 12 1212 12 - -- - 13 1313 13 SMT. ANITA BALA SMT. ANITA BALA SMT. ANITA BALA SMT. ANITA BALA , ,, , C/O KUNAL AGGARWAL & C/O KUNAL AGGARWAL & C/O KUNAL AGGARWAL & C/O KUNAL AGGARWAL & ASSOCIATES, ASSOCIATES, ASSOCIATES, ASSOCIATES, 226, SECOND FLOOR, 226, SECOND FLOOR, 226, SECOND FLOOR, 226, SECOND FLOOR, JMD MEGAPOLIS, SOHNA ROAD, JMD MEGAPOLIS, SOHNA ROAD, JMD MEGAPOLIS, SOHNA ROAD, JMD MEGAPOLIS, SOHNA ROAD, SECTOR SECTOR SECTOR SECTOR- -- -48, GURGAON, 48, GURGAON, 48, GURGAON, 48, GURGAON, HARYANA HARYANA HARYANA HARYANA 122 001. 122 001. 122 001. 122 001. PAN : AHUPB8240N. PAN : AHUPB8240N. PAN : AHUPB8240N. PAN : AHUPB8240N. VS. VS. VS. VS. COMMISSIONER OF INCOME COMMISSIONER OF INCOME COMMISSIONER OF INCOME COMMISSIONER OF INCOME TAX (APPEALS) TAX (APPEALS) TAX (APPEALS) TAX (APPEALS)- -- -1, 1,1, 1, GURGAON. GURGAON. GURGAON. GURGAON. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SH R I JAGDISH SINGH, SENIOR DR. DATE OF HEARING : 19 1919 19.06.2020 .06.2020 .06.2020 .06.2020 DATE OF PRONOUNCEMENT : 19.06.2020 19.06.2020 19.06.2020 19.06.2020 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 2012-13 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-1, GUR GAON DATED 12 TH DECEMBER, 2019. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE EMAIL DATED 12 TH JUNE, 2020, HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FI LED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE TH E DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSI DERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. 3. LEARNED SENIOR DR HAS NO OBJECTION. ITA-478/DEL/2020 2 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. ACCORDINGLY, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF LEA RNED SENIOR DR ON CONCLUSION OF VIRTUAL HEARING ON 19 TH JUNE, 2020. SD/- SD/- ( (( ( SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : SMT. ANITA BALA, C/O KUNAL AGGARWA L & ASSOCIATES, SMT. ANITA BALA, C/O KUNAL AGGARWAL & ASSOCIATES, SMT. ANITA BALA, C/O KUNAL AGGARWAL & ASSOCIATES, SMT. ANITA BALA, C/O KUNAL AGGARWAL & ASSOCIATES, 226, SECOND FLOOR, JMD MEGAPOLIS, SOHNA ROAD, 226, SECOND FLOOR, JMD MEGAPOLIS, SOHNA ROAD, 226, SECOND FLOOR, JMD MEGAPOLIS, SOHNA ROAD, 226, SECOND FLOOR, JMD MEGAPOLIS, SOHNA ROAD, SECTOR SECTOR SECTOR SECTOR- -- -48, 48, 48, 48, GURGAON, HARYANA GURGAON, HARYANA GURGAON, HARYANA GURGAON, HARYANA 122 001. 122 001. 122 001. 122 001. 2. RESPONDENT : COMMISSIONER OF INCOME TAX (APPEALS ) COMMISSIONER OF INCOME TAX (APPEALS) COMMISSIONER OF INCOME TAX (APPEALS) COMMISSIONER OF INCOME TAX (APPEALS)- -- -1, GURGAON. 1, GURGAON. 1, GURGAON. 1, GURGAON. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR