Dharmanand Bhatt, Dehradun V. ACIT, Dehradun

ITA 6099/DEL/2016

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0276 (ITAT-DEHRADUN)
• Duration Of Justice: 4 year(s) 3 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 29-11-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N C UPPDAHAY
• Assessee Lawyers: S K MATTA

Judgement Text

PAGE | 1 INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHR\ADUN BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO. 6099/DEL/2016 (ASSESSMENT YEAR: 2013-14) DHARMANAND BHATT, C/O. MATTA GARG & CO., CAS, 15, ASTLEY HALL, DEHRADUN PAN: AEYPB6288J VS. ACIT, CIRCLE-1, DEHRADUN (APPELLANT (RESPONDENT) ASSESSEE BY : SHRI S. K. MATTA REVENUE BY: SHRI N. C. UPPDAHAY, SR. DR DATE OF HEARING 04/03/2021 DATE OF PRONOUNCEMENT 04/03/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD CIT(A), DEHRADUN DATED 07.10.2016 FOR THE ASSESSMENT YEAR 2013-14. 2. AT THE TIME OF HEARING THE LD AR OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS OPTED FOR SETTLEMENT OF THE DISPUTE INVOLVED IN THIS APPEAL UNDER DIRECT TAXES VIVAAD SE VISHWAS ACT, 2020. HE FURTHER SUBMITTED THAT FORM NO. 3 HAS BEEN ISSUED ON 22.12.2020 TO THE ASSESSEE. HE THEREFORE, SUBMITTED THAT THE APPEAL OF THE ASSESSEE MAY BE TREATED AS WITHDRAWN. 3. THE LD DR DID NOT RAISE ANY OBJECTIONS. 4. WE HAVE CAREFULLY CONSIDERED THE RIVAL CONTENTIONS AND PERUSED FORM NO. 3 ISSUED BY THE PR. CIT, DEHRADUN DATED 22.12.2020 WHEREIN, THE ISSUE INVOLVED IN THE IMPUGNED APPEAL IS PROPOSED TO BE SETTLED UNDER DIRECT TAXES VIVAAD SE VISHWAS ACT, 2020. THE FORM NO. 3 IS ALSO SPECIFIED THE AMOUNT PAYABLE BY THE ASSESSEE. IN VIEW OF THE ABOVE FACTS THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS THE ASSESSEE HAS REQUESTED FOR WITHDRAWAL OF THE SAME. 5. IN THE RESULT APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 04.03.2021. SD/- SD/- (SUDHANSHU SRIVASTAVA) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 04.03.2021 A K KEOT PAGE | 2 COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI PAGE | 3 DATE OF DICTATION 4.03.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 4.03.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 4.03.2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/ PS 4.03.2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 4.03.2021 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 4.03.2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 4.03.2021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 4.03.2021 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER