ANIL KUMAR, SAHARANPUR V. ITO, WARD- 3(5), DEOBAND

ITA 6823/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2645 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 29-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAJEEV MAHAJAN

Judgement Text

PAGE | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - I : NEW DELHI BEFORE SHRI KUL BHARAT , JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 6823/DEL/2018 (ASSESSMENT YEAR: 2014 - 15 ) SHRI ANIL KUMAR, PROP KASHMIR MEDICAL STORE, TANGA STAND, DEOBAND, DISTT. SAHARANPUR PAN: AKMPK - 7985N VS. INCOME TAX OFFICER, WARD - 3(5), DEOBAND (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ANKIT GUPTA, ADV REVENUE BY: SHRI SAJEEV MAHAJAN, SR. DR DATE OF HEARING 22/02 / 2021 DATE OF PRONOUNCEMENT 2 2 / 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), MUZAFFARNAGAR DATED 31.08.2018 FOR ASSESSMENT YEAR 2014 - 15. 2. AT THE TIME OF HEARING THE LD AR SUBMITTED AN APPLICATION THAT THE ASSESSEE HAS ALREADY OPTED FOR SETTLEMENT OF THE IMPUGNED DISPUTE IN ACCORDANCE WITH DIRECT TAXES VIVAAD SE VISHWAS ACT 2020 AND FORM NO. 3 HAS ALREADY BEEN ISSUED BY THE APPROPRIATE AUTHORITY ON 31.01.2021. THEREFORE , THE ASSESSEE WITHDRAWS THE APPEAL. THE LD DR ALSO CONCURRED WITH SUBMISSION OF THE LD AR. 3. WE HAVE CAREFULLY CONSIDERED THE RIVAL CONTENTIONS AND FIND THAT THE PR. CIT, DEHRADUN HAS ALREADY ISSUED FORM NO. 3 DETERMINING THE TAX PAYA B LE BY THE ASSESSEE IN THE IMPUGNED DISPUTE IN THIS APPEAL ON 31.01.2021. IN VIEW OF THIS THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN . 4. ACCORDINGLY, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 2 /02/2021. - SD/ - - SD/ - ( KULDIP SINGH ) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 2 2 / 02 / 2021 PAGE | 2 A K KEOT COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI