Suren Goel (HUF), Delhi V. ITO, Ward- 53(2), New Delhi

ITA 6480/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5759 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 02-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AN UJ KHANNA

Judgement Text

PAGE | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - I: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 6480/DEL/2019 (ASSESSMENT YEAR: 2015 - 16) SUREN GOEL (HUF), C192, DEFENCE COLONY, NEW DELHI PAN: AAQHS5188H VS. ITO, WARD - 53(2), NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI AN UJ KHANNA, CA REVENUE BY: SH R I RAJESH KUMAR, SR. DR DATE OF HEARING 04/02/202 1 DATE OF PRONOUNCEMENT 0 4 /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) - 18, NEW DELHI DATED 29.05.2019 FOR THE ASSESSMENT YEAR 2015 - 16. 2. AT THE TIME OF HEARING OF THE APPEAL THE LD AR SUBMITTED THAT THE ASSESSEE WOULD LIKE TO WITHDRAW THE APPEAL AS I T HAS OPTED FOR SETTLEMENT OF THE DISPUTE UNDER DIRECT TAXES VIVAAD SE VISHWAS ACT, 2020. NECESSARY FORM NO. 3 HAS ALSO BEEN ISSUED ON 30.12.2 020. THEREFORE, THE APPEAL MAY BE TREATED AS WITHDRAW. 3. THE LD DR DID NOT OBJECT TO THE SAME. 4. WE HAVE CAREFULLY CONSIDERED THE RIVAL CONTENTIONS AND FIND THAT FORM NO. 3 UNDER DIRECT TAXES VIVAAD SE VISHWAS ACT, 2020 HAS ALREADY BEEN ISSUED TO THE ASSESSEE ON 30.12.2020 IN THE IMPUGNED APPEAL. AS PER FORM NO. 3 THE ASSESSEE IS STATED TO BE ELIGIBLE TO BE REFUND. 5. IN THE RESULT APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 6. ORDER PRONOUNCED IN THE OPEN COURT ON 0 4 /02/2021. - SD/ - - SD/ - (BHAVNESH SAINI) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 0 4 /02/2021 A K KEOT COPY FORWARDED TO PAGE | 2 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NE W DELHI