Vishal Gupta, New Delhi V. ITO ward-56(5), New Delhi

ITA 6793/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6734 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 16-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRAKASH DUBEY
• Assessee Lawyers: HIMANSHU PANDEY

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. 6793/DEL/2019 : ASSTT. YEAR : 2011-12 SHRI VISHAL GUPTA B-302, MANDOLI ROAD, ASHOK NAGAR, DELHI-110093 VS ITO, WARD-56(5) NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AKKPG3901E ASSESSEE BY : SH. HIMANSHU PANDEY, ADVOCATE REVENUE BY : SH. PRAKASH DUBEY, SR. DR DATE OF HEAR ING: 2 1 . 0 1 .20 2 1 DATE OF PRONOUNCEMENT: 2 1 . 0 1 .20 2 1 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)-19,NEW DELHI, DATED 08. 07.2019. 2. 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 SCHEME, 2020 AND HAS ALREADY SUBMITTED FORM 1 A ND 2. 3. KEEPING IN VIEW THE EXERCISE OF OPTION BY THE ASSESSEE 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. 6793/DEL/2019 VISHAL GUPTA 2 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 21/01/2021. SD/- SD/- (BHAVNESH SAINI) (DR. B. R. R. KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 21/01/2020 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI ITA NO. 6793/DEL/2019 VISHAL GUPTA 3 DATE OF DICTATION 25.01.2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 27.01.2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER