Harish Arora, Dehradun V. ITO, Ward-1(3), Dehradun

ITA 5166/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5219 (ITAT-DEHRADUN)
• Duration Of Justice: 3 year(s) 5 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 09-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NAVEEN CHAND UPADHYAY
• Assessee Lawyers: RAJAT SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, NEW DELHI BEFORE SH. AMIT SHUKLA, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 5166/DEL/2017 : A.Y. 2012-13 ITA NO. 5167/DEL/2017 : A.Y. 2013-14 HARISH ARORA 27, NEW ROAD, DEHRADUN UTTARAKHAND VS ITO, WARD-1(3) DEHRADUN (APPELLANT) (RESPONDENT) PAN NO. AAZPA2223Q ASSESSEE BY : SH. RAJAT SHARMA, CA REVENUE BY : SH. NAVEEN CHAND UPADHYAY, SR. DR DATE OF HEAR ING: 2 9 . 0 1 .20 2 0 DATE OF PRONOUNCEMENT: 04 . 0 2 .20 2 1 ORDER PER DR. B.R.R.KUMAR, AM THESE TWO APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), DEHRADUN DATED 26.05.2 017. 2. AT THE OUTSET, IT WAS BROUGHT TO THE NOTICE OF BENCH BY THE LD. SR. DR THAT THE ASSESSEE HAS FILED APPLICATION UNDER THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 AND HAS ALREADY SUBMITTED FORM 1 A ND 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. 5166, 5167/DEL/2017 HA RISH ARORA 2 4. IN THE RESULT, THESE TWO APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 04/02/2021. SD/- SD/- (AMIT SHUKLA) (DR. B. R. R. KU MAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 4/02/2021 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI ITA NO. 5166, 5167/DEL/2017 HA RISH ARORA 3