Ashok Kumar, Ghaziabad V. ITO, Ward- 1(1), Ghaziabad

ITA 5905/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2877 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 13-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJAY TRIPATHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A, NEW DELHI BEFORE SH. AMIT SHUKLA, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER ITA NO. 5905/DEL/2018 : ASSTT. YEAR : 2013-14 ASHOK KUMAR, L.M. AGARWAL & CO., CA KA-32, KAVI NAGAR, GHAZIABAD VS INCOME TAX OFFICER, WARD-1(1), GHAZIABAD (APPELLANT) (RESPONDENT) PAN NO. A DPPK0902M ASSESSEE BY : SH. DEEPANSHU AGARWAL, CA REVENUE BY : SH. SANJAY TRIPATHI, SR. DR DATE OF HEAR ING: 2 1 . 10 .20 2 1 DATE OF PRONOUNCEMENT: 2 1 .10 .20 2 1 ORDER PER AMIT SHUKLA, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), GHAZIABAD DATED 31.07. 2018. 2. AT THE OUTSET, IT WAS BROUGHT TO THE NOTICE OF B ENCH BY THE LD. AR THAT THE ASSESSEE HAS FILED APPLICATION UNDE R THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 AND HAS ALREADY SUBM ITTED FORM 1 & 2 AND FORM 3 HAVE BEEN ISSUED BY THE DESIGNATED AUTHORITY. 3. KEEPING IN VIEW THE EXERCISE OF OPTION BY THE AS SESSEE TO OPT FOR THE SCHEME, THE APPEAL OF THE ASSESSEE IS B EING DISMISSED AS INFRUCTUOUS. ITA NO. 5905/DEL/2018 ASHOK KUMAR 2 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 21/10/2021. SD/- SD/- (DR. B. R. R. KUMAR) (AMIT SHUKLA) ACCOUNTANT MEMBER JU DICIAL MEMBER DATED: 21/10/2021 *SUBODH KUMAR, SR. PS* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR