Naresh Kumar Kubba HUF, Vrindavan V. ITO, Ward- 47(3), New Delhi

ITA 630/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2685 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 29-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R K GUPTA SENIOR
• Assessee Lawyers: SHYAM JAIN
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH SMC-1 : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA NO.629/DEL./2019 (ASSESSMENT YEAR : 2009-10) ITA NO.630/DEL./2019 (ASSESSMENT YEAR : 2010-11) NARESH KUMAR KUBBA (HUF), VS. ITO, WARD 47 (3), 68, RAMAN RETI, MVT VRINDAVAN, NEW DELHI. MVT ASHRAM, VRINDAVAN, UTTAR PRADESH 281 121. (PAN : AAAHN2735H) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SHYAM JAIN, ADVOCATE REVENUE BY : SHRI R.K. GUPTA, SENIOR DR DATE OF HEARING : 04.03.2021 DATE OF ORDER : 04.03.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : APPELLANT, NARESH KUMAR KUBBA HUF (HEREINAFTER REFE RRED TO AS THE ASSESSEE), BY FILING THE PRESENT APPEAL S, SOUGHT TO SET ASIDE THE IMPUGNED ORDERS BOTH DATED 22.11.2018 PAS SED BY THE COMMISSIONER OF INCOME-TAX (APPEALS)-16, NEW DELHI QUA THE ASSESSMENT YEARS 2009-10 & 2010-11. ITA NO.629/DEL./2019 ITA NO.630/DEL./2019 2 2. LD. COUNSEL FOR THE ASSESSEE FILED AN APPLICATIO N SEEKING WITHDRAWAL OF THE APPEALS ON THE GROUND THAT THE AS SESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS F OR THE ASSESSMENT YEARS UNDER CONSIDERATION UNDER THE VIVAD SE VISHW AS SCHEME, 2020 AND HAS FILED NECESSARY FORMS 1 & 2 WITH THE TAX DEPARTMENT, WHICH WAS ACCEPTED AND PROCESSED VIDE F ORM 3 ISSUED BY THE TAX DEPARTMENT. 3. KEEPING IN VIEW THE AFORESAID FACTS, PRESENT APP EALS ARE HEREBY DISMISSED WITH LIBERTY TO GET IT RESTORED BY THE ASSESSEE IN CASE DISPUTE IS NOT SETTLED AS PER SCHEME. THE REV ENUE HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. CON SEQUENTLY, THE PRESENT APPEALS ARE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 4 TH DAY OF MARCH , 2021 AFTER THE CONCLUSION OF THE VIRTUAL HEARING. SD/- SD/- (R.K. PANDA) (KULDIP SINGH ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 4 TH DAY OF MARCH, 2021 TS ITA NO.629/DEL./2019 ITA NO.630/DEL./2019 3 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-16, NEW DELHI 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.