Rekha Goyal, New Delhi V. DCIT Circle-I, Moradabad

ITA 6217/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8478 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Appeal Filed On: 22-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAGDISH SINGH SENIOR
• Assessee Lawyers: SATISH SINGLA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI FRIDAY BENCH FRIDAY BENCH FRIDAY BENCH FRIDAY BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO. ITA NO. ITA NO. ITA NO. 6217/DEL/2019 6217/DEL/2019 6217/DEL/2019 6217/DEL/2019 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 20 2020 20 1 11 1 4 44 4 - -- - 15 1515 15 SMT. REKHA GOY SMT. REKHA GOY SMT. REKHA GOY SMT. REKHA GOY AL, AL,AL, AL, C/O KAPIL GOEL, ADVOCATE, C/O KAPIL GOEL, ADVOCATE, C/O KAPIL GOEL, ADVOCATE, C/O KAPIL GOEL, ADVOCATE, F FF F- -- -26/124, SECTOR 26/124, SECTOR 26/124, SECTOR 26/124, SECTOR- -- -7, 7,7, 7, ROHINI, ROHINI, ROHINI, ROHINI, DELHI DELHI DELHI DELHI 110 085. 110 085. 110 085. 110 085. PAN : ACZPG2906L. PAN : ACZPG2906L. PAN : ACZPG2906L. PAN : ACZPG2906L. VS. VS. VS. VS. DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -1, 1,1, 1, MORADABAD. MORADABAD. MORADABAD. MORADABAD. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SATISH SINGLA, ADVOCATE. RESPONDENT BY : SHRI JAGDISH SINGH, SENIOR DR. DATE OF HEARING : 10.07.2020 10.07.2020 10.07.2020 10.07.2020 DATE OF PRONOUNCEMENT : 10 1010 10.07 .07.07 .07.2020 .2020 .2020 .2020 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2014-15 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), MORAD ABAD DATED 25 TH JUNE, 2019. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE EMAIL DATED 26 TH JUNE, 2020, HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FI LED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE TH E DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSI DERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO TH IS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT , 2020 HAS ALSO BEEN FILED. ITA-6217/DEL/2019 2 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOT H THE PARTIES ON CONCLUSION OF VIRTUAL HEARING ON 10 TH JULY, 2020. SD/- SD/- ( (( ( SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : SMT. REKHA GOYAL, C/O KAPIL GOEL, ADVOCATE, SMT. REKHA GOYAL, C/O KAPIL GOEL, ADVOCATE, SMT. REKHA GOYAL, C/O KAPIL GOEL, ADVOCATE, SMT. REKHA GOYAL, C/O KAPIL GOEL, ADVOCATE, F FF F- -- -26/124, SECTOR 26/124, SECTOR 26/124, SECTOR 26/124, SECTOR- -- -7, ROHINI, DELHI 7, ROHINI, DELHI 7, ROHINI, DELHI 7, ROHINI, DELHI 110 110 110 110 085. 085. 085. 085. 2. RESPONDENT : DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -1, MORADABAD. 1, MORADABAD. 1, MORADABAD. 1, MORADABAD. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR