Suresh Kumar Jha, New Delhi V. ACIT, New Delhi

ITA 513/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8698 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 30-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRAKASH DUBEY
• Assessee Lawyers: AMARJEET SINGH PARTNER

Judgement Text

IN THE INCOME TAX APPELLATE TRIB UNAL DELHI BENCH G: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER I.T.A NO.513/DEL/2017 (ASSESSMENT YEAR 2 012-13) SURESH KUMAR JHA 4830/24, ANSARI ROAD, DARYA GANJ, NEW DELHI- 110 002 PAN-AGGPJ 7838J VS. ASST. CIT, CIRCLE-52(1), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY SH. AMARJEET SINGH (PARTNER) RESPONDENT BY SH. PRAKASH DUBEY, SR. DR DATE OF HEARING 24.03.2021 DATE OF PRONOUNCEMENT 24.03.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST OR DER DATED 02.11.2016 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-18, NEW DELHI {CIT(A)} FOR ASSESSMENT YEAR 2012-13. 2.0 THE LD. AUTHORIZED REPRESENTATIVE (AR) SUB MITS THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING T O THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER T HE DIRECT TAX 2 ITA NO.513 /DEL /2017 SURESH KUMAR JHA VS. ASST. C IT VIVAD SE VISHWAS ACT, 2020. IT HAS BEEN STATED THAT THE NECESSARY DECLARATION IN ACCORDANCE WITH SECTION 4 OF THE DIRE CT TAX VIVAD SE VISHWAS ACT, 2020 HAS BEEN FILED BY THE ASSESSEE AND THAT FORM-III HAS ALSO BEEN RECEIVED. 3.0 CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEAL IS CONSIGNED TO THE RECORDS AND TREATED AS DISMISSE D. 4.0 IN VIEW OF THE AFORESAID, THE APPEAL IS CO NSIGNED TO THE RECORDS AND, FOR STATISTICAL PURPOSES, IS TREATED A S DISMISSED. ABOVE DECISION WAS ANNOUNCED ON C ONCLUSION OF VIRTUAL HEARING ON 24 TH MARCH, 2021. SD/- SD/- (R.K.PANDA) (SUDHANSHU SRIVASTAVA ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 24/03/2021 PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI