NAVEL KISHORE GUPTA, NEW DELHI V. ACIT, CIRCLE- 4(2), NEW DELHI

ITA 6679/DEL/2019

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9273 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 09-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SRI PRAKASH DUBEY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-1, NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 6679/DEL/2019 : ASSTT. YEAR : 2010-11 NAVAL KISHORE GUPTA B-129, ASHOK VIHAR, PHASE-1 NEW DELHI-110052 VS ACIT, CIRCLE-4(2) NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AAJHA5842H ASSESSEE BY : NONE REVENUE BY : MR. SRIPRAKASH DUBEY, SR. DR DATE OF HEAR ING: 21 . 1 2 .20 20 DATE OF PRONOUNCEMENT: 21 .1 2 .20 20 ORDER PER DR. B.R.R.KUMAR, AM THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-31, NEW DELHI, DATED 11 .06.2019. 3. AT THE OUTSET, IT WAS BROUGHT TO THE NOTICE OF BENCH BY THE LD. DR THAT THE ASSESSEE HAS FILED APPLICATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 AND HAS ALREADY SUBMITTED FORM 1 AND 2 . 4. KEEPING IN VIEW THE EXERCISE OF OPTION BY THE ASSESSE E TO OPT FOR THE SCHEME, THE APPEAL OF THE ASSESSEE IS BEING DISMISSED AS INFR UCTUOUS WITH LIBERTY TO ASSESSEE TO APPROACH THE TRIBUNAL IN CASE THE FORM 3 HAS NOT BEEN ISSUED BY THE DESIGNATED AUTHORITY. ITA NO. 6679/DEL/2019 NAVEL KISHORE GUPTA 2 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 21/12/2020. SD/- SD/- (BHAVNESH SAINI) (DR. B. R. R. KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 21/12/2020 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR DATE INITIAL 1. DRAFT PUNCHED ON COMPUTER 21.12.2020 PS 2. DRAFT PLACED BEFORE AUTHOR 21.12.2020 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. 11. DATE OF UPLOADING ITA NO. 6679/DEL/2019 NAVEL KISHORE GUPTA 3