DCIT, Faridabad V. Shri Om Prakash Singla, New Delhi

ITA 5683/DEL/2016

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9023 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2010-2011
• Appeal Filed On: 04-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SH PARICHAY SOLANKY

Judgement Text

IN THE INCOME TAX APPELLATE TRI BUNAL DELHI BENCH E: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI A.N.MISSHRA, ACCOUNTANT MEMBER ITA NO.5683/DEL/2016 (ASSESSMENT YEAR 2010-11) DY. CIT, CENTRAL CIRCLE-I, FARIDABAD. VS. SH. OM PRAKASH SINGLA, 52, NORTH AVENUE, PUNJABI BAGH, WEST NORTH AVENUE, NEW DELHI. PAN ATZPS 7228L (APPELLANT) (RESPONDENT) APPELLANT BY SH. RAKHI VIMAL, SR. DR RESPONDENT BY SH. SH.PARICHAY SOLANKY, CA DATE OF HEARING 18.03.2021 DATE OF PRONOUNCEMENT 18.03.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST ORD ER DATED 31.08.2016 PASSED BY THE LEARNED COMMISSIONER OF IN COME TAX (APPEALS)-3, GURGAON {CIT(A)} FOR ASSESSMENT YEAR 2 010-11. 2 ITA NO.5683/DEL/2016 DCIT VS. SH. OM PR AKASH SINGLA 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 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 CONCLUSION OF VIRTUAL HEARING ON 18 TH MARCH, 2021. SD/- SD/- (A.N.MISSHRA) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18/03/2021 PK/PS 3 ITA NO.5683/DEL/2016 DCIT VS. SH. OM PR AKASH SINGLA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI