ITO WARD - 2(3), Ghaziabad V. Shalini Gupta, Ghaziabad

ITA 6815/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0273 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-12-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2015-2016
• Appeal Filed On: 16-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO.6815/DEL/2019 ASSESSMENT YEAR : 2015-16 ITO, WARD-2(3), KAMLA NEHRU NAGAR, CGO COMPLEX-2, GHAZIABAD, UTTAR PRADESH-201206 VS. SMT. SHALINI GUPTA, W/O-RAJIV GUPTA, C/O-SHRI SATYA PRAKASH GUPTA, VIJAY MANDI, MURADNAGAR, GHAZIABAD, UTTAR PRADESH-201206 PAN-AAJPG2872M (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. M. BARANWAL, SR. DR DATE OF HEARING : 24.12.2020 DATE OF PRONOUNCEMENT : 24.12.2020 ORDER PER G.S. PANNU, VP : THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 2015-16 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-I, NOIDA, DATED 31.12.2018. ITA-6815/DEL/2019 2 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DURING THE COURSE OF VIRTU AL HEARING BEFORE US. THE ASSESSEE, VIDE ITS LETTER DATED 17.12.2 020, RECEIVED THROUGH EMAIL, HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE T AX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHW AS SCHEME, 2020. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 24 DECEMBER, 2020. SD/- SD/- (SUDHANSHU SRIVASTAVA) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT F{X~{T COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR, ITAT, DELHI