Parmod Kumar Saluja, Gurgaon V. DCIT, Circle- 3, Gurgaon

ITA 6440/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2653 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2012-2013
• Appeal Filed On: 23-10-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ATIGU AHMED
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIB UNAL DELHI BENCH F: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI A.N.MISSHRA, ACCOUNTANT MEMBER ITA NO.6440/DEL/2017 (ASSESSMENT YEAR 2012-13) PAR MOD KUMAR SALUJA H.NO.874, SECTOR-14, GURGAON- 122 001 HARYANA. PAN ADZPS 3987J VS. DY. CIT, CIRCLE- 3, GURGAON. (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. ATIGU AHMED, SR. DR DATE OF HEARING 22.02.2021 DATE OF PRONOUNCEMENT 22.02.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST OR DER DATED 21.08.2017 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-1, GURGAON {CIT(A)} FOR ASSESSMENT YE AR 2012-13. 2 ITA NO.6440/DEL/2017 PARMOD KUMAR S ALUJA VS. DCIT 2.0 THE LD. AUTHORIZED REPRESENTATIVE (AR) SUB MITS THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING T O THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER T HE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. IT HAS BEEN STATED THAT THE NECESSARY DECLARATION IN ACCORDANCE WITH SECTION 4 OF THE DIRE CT TAX VIVAD SE VISHWAS ACT, 2020 HAS BEEN FILED BY THE ASSESSEE. T HE LD. AR HAS PRAYED FOR WITHDRAWAL OF THE APPEAL. 3.0 CONSIDERING THE AFORESAID SITUATION, TH E CAPTIONED APPEAL IS CONSIGNED TO THE RECORDS AND TREATED AS DISMISSE D. 4.0 IN VIEW OF THE AFORESAID, THE APPEAL IS CO NSIGNED TO THE RECORDS AND, FOR STATISTICAL PURPOSES, IS TREATED A S DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF V IRTUAL HEARING ON 22 ND FEBRUARY, 2021. SD/- SD/- (A.N.MISSHRA) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:22/02/2021 PK/PS 3 ITA NO.6440/DEL/2017 PARMOD KUMAR S ALUJA VS. DCIT COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI