Sri Sanjay Kumar Nirmal, New Delhi V. ITO, New Delhi

ITA 6559/DEL/2016

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2923 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 23-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRAKASH DUBEY
• Assessee Lawyers: V RAJ KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 6559/DEL/2016 : ASSTT. YEAR : 2012-13 SANJAY KUMAR NIRMAL, C-603, DHAULADHAR APARTMENTS, SECTOR-5, DWARKA, NEW DELHI-110075 VS INCOME TAX OFFICER, WARD-64(3), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A CBPN4030G ASSESSEE BY : SH. V. RAJKUMAR, ADV. REVENUE BY : SH. PRAKASH DUBEY, SR. DR DATE OF HEARING: 23.02.2021 DATE OF PRONOUNCEMENT: 23.02.2021 ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-32, NEW DELHI DATED 26. 10.2016. 2. AT THE OUTSET, IT WAS BROUGHT TO THE NOTICE OF B ENCH BY THE LD. AR THAT THE ASSESSEE HAS FILED APPLICATION UNDE R THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 AND HAS ALREADY SUBM ITTED FORM 1 & 2 AND FORM 3 HAVE BEEN ISSUED BY THE DESIGNATED AUTHORITY. 3. KEEPING IN VIEW THE EXERCISE OF OPTION BY THE AS SESSEE TO OPT FOR THE SCHEME, THE APPEAL OF THE ASSESSEE IS B EING DISMISSED AS INFRUCTUOUS. ITA NO. 6559/DEL/2016 SANJAY KUMR NIRMAL 2 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23/02/2021. SD/- SD/- (BHAVNESH SAINI) (DR . B. R. R. KUMAR) JUDICIAL MEMBER AC COUNTANT MEMBER DATED: 23/02/2021 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR