Kavita Gupta, New Delhi V. ITO, Ward- 34(5), New Delhi

ITA 6243/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2381 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 28-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

PAGE | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-I: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 6243/DEL/2018 (ASSESSMENT YEAR: 2015-16) KAVITA GUPTA, C/O. P.N. CHAWLA, ADVOCATE, B-V, VANDHANA, 11, TOLSTOY MARG, NEW DELHI, PAN:AFEPG7884H VS. INCOME TAX OFFICER, WARD-34(5), NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI PUSHKAR PANDEY, ADV REVENUE BY: NONE DATE OF HEARING 24/02/2021 DATE OF PRONOUNCEMENT 24/02/2021 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)-12, NEW DELHI DATED 27.06.2018 FOR ASSESSMENT YEAR 2015-16. 2. AT THE TIME OF HEARING THE LD AR SUBMITTED AN APPLICATION THAT THE ASSESSEE HAS ALREADY OPTED FOR SETTLEMENT OF THE IMPUGNED DISPUTE IN ACCORDANCE WITH DIRECT TAXES VIVAAD SE VISHWAS ACT, 2020 AND HAS ALREADY FILED FORM NO. 1 AND 2. FORM NO. 3 HAS ALSO BEEN ISSUED TO THE ASSESSEE BY THE APPROPRIATE AUTHORITY WHERE REFUND IS DUE TO THE ASSESSEE. THEREFORE, THE APPEAL OF THE ASSESSEE MAY BE TREATED AS WITHDRAWN. THE LD DR WAS NOT AVAILABLE AND ADJOURNMENT WAS SOUGHT. 3. IN VIEW OF THE ABOVE FACT THAT THE ASSESSEE HAS OPTED FOR SETTLEMENT OF THE DISPUTE INVOLVED IN THIS APPEAL UNDER THE DIRECT TAXES VIVAAD SE VISHWAS ACT, PAGE | 2 2020 AND FORM NO. 2 HAS ALREADY BEEN ISSUED TO THE ASSESSEE ON 15.012.2020, THIS APPEAL OF THE ASSESSEE IS TREATED AS WITHDRAWN AND HENCE DISMISSED. 4. ACCORDINGLY, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 24/02/2021. SD/- SD/- (KUL BHARAT) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 24/02/2021 A K KEOT 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 24.02.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 24.02.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 24.02.2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/ PS 24.02.2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 24.02.2021 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 24.02.2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 24.02.2021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 24.02.2021 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 PAGE | 4