Madhu Gupta, New Delhi V. ACIT Central Circle-19, New Delhi

ITA 6158/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5386 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 22-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC-2 : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.NO.6158/DEL./2019 ASSESSMENT YEAR 2017-2018 SMT. MADHU GUPTA, H.NO.H-3/1, MODEL TOWN, PART-III, DELHI 110 009 PAN AAHPG4894P [ VS. THE ACIT, CENTRAL CIRCLE-19, JHANDEWALAN EXTN., NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI RAVI PRATAP MALL, ADVOCATE. FOR REVENUE : SHRI R.K. GUPTA , SR. D.R. DATE OF HEARING : 0 8 .10.2020 DATE OF PRONOUNCEMENT : 0 8 .10.2020 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-27, NEW DELHI, DATED 28.06.2019, FOR THE A.Y. 2017-2018. 2. WE HAVE HEARD THE LEARNED REPRESENTATIVE OF BOTH THE PARTIES THROUGH VIDEO CONFERENCING AND PERUSED THE MATERIAL AVAILABLE ON RECORD. 2 ITA.NO.6158/DEL./2019 SMT. MADHU GUPTA, DELHI. 3. THE LEARNED COUNSEL FOR THE ASSESSEE AT THE OUTSET SUBMITTED THAT ASSESSEE HAS FILED DECLARATION IN FORM NOS.1 AND 2 WITH THE INCOME TAX DEPARTMENT UNDER THE DIRECT TAXES VIVAD SE VISHWAS SCHEME, 2020 TO SETTLE THE MATTER. HE HAS, THEREFORE, SUBMITTED THAT APPEAL COULD BE DISPOSED OF IN TERMS THERETO. COPY OF FORM NOS. 1 AND 2 DATED 10.08.2020 ARE PLACED ON RECORD. 4. IN VIEW OF THE ABOVE FACT, SINCE ASSESSEE HAS AVAILED THE BENEFIT UNDER VIVAD SE VISHWAS SCHEME, 2020 TO SETTLE THE MATTER, THEREFORE, THE APPEAL OF THE ASSESSEE STANDS DISPOSED OF IN TERMS THEREOF, SUBJECT TO APPROVAL OF THE SAME BY THE COMPETENT AUTHORITY. APPEAL OF THE ASSESSEE IS ACCORDINGLY DISPOSED OF. 5. IN THE RESULT, APPEAL OF THE ASSESSEE DISPOSED OF. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (PRASHANT MAHARISHI) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 08 TH OCTOBER, 2020 VBP/- 3 ITA.NO.6158/DEL./2019 SMT. MADHU GUPTA, DELHI. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC - 2 BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.