Amritpal Singh Malhotra, New Delhi V. DCIT Circle-38(1), New Delhi

ITA 6867/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5763 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 19-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: TANI MALIK

Judgement Text

PAGE | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - I : NEW DELHI BEFORE SHRI BHAVNESH SAINI , JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 686 7/DEL/2019 (ASSESSMENT YEAR: 2011 - 12 ) AMRITPAL SINGH MALHOTRA, C/O. RRA TAXINDIA, D - 28, SOUTH EXTN. PART - I, NEW DELHI PAN: ALBPM3621P VS. DCIT, CIRCLE - 38(1), NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : MS. TANI MALIK, ADV REVENUE BY: SHRI RAJESH KUMAR, SR. DR DATE OF HEARING 04/02 / 202 1 DATE OF PRONOUNCEMENT 0 4 / 02 / 2021 O R D E R PER PRASHANT MAHARISHI , A. M. 1. THIS APPEAL IS FILED BY THE ASSESSEE FOR ASSESSMENT YEAR 2011 - 12 AGAINST THE ORDER OF THE LD CIT(A) - 13, NEW DELHI DATED 20.06.2019. 2. AT THE TIME OF HEARING THE LD AR SUBMITTED THAT THE ASSESSEE HAS ALREADY FILED FORM NO. 1 AND 2 TO SETTLE THE DISPUTE IN THE IMPUGNED APPEAL UNDER DIRECT TAXES VIVAAD SE VISHWAS ACT, 2020 . HOWEVER, FORM NO. 3 AND SETTLEMENT OF DISPUTE IS YET TO BE CONCLUDED. THEREFORE, SUBJECT TO THAT SHE SUBMITTED THAT THE APPEAL OF THE ASSESSEE MAY BE TREATED AS WITHDRAWN. 3. THE LD DR OBJECT TO THE ABOV E PROPOSAL OF THE LD AR. 4. WE HAVE CAREFULLY CONSIDERED THE RIVAL CONTENTION AND FIND THAT THE ASSESSEE HAS OPTED FOR SETTLEMENT OF THE DISPUTE IN THE IMPUGNED APPEAL UNDER DIRECT TAXES VIVAAD SE VISHWAS ACT, 2020 BY FILING NECESSARY FORMS. HOWEVER, DISPUTE INVOLVED IN THE ABOVE APPEAL IS YET TO BE SETTLED UNDER THE ABOVE SCHEME. THEREFORE, THE APPEAL OF THE ASSESSEE IS TREATED AS WITHDRAWN AS PER REQUEST OF THE LD AR, HOWEVER, THE ASSESSEE IS GIVEN A LIBERTY TO FILE AN APPLICATION FOR RECALL OF THIS ORDER IN THE EVENT THE PAGE | 2 DISPUTE INVOLVED IN THE IMPUGNED APPEAL IS NOT SETTLED UNDER DIRECT TAXES VIVAAD SE VISHWAS ACT, 2020 . 5. THUS, THE APPEAL OF THE ASSESSEE IS TREATED AS WITHDRAWN AND HENCE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 0 4 / 02 / 2021 . - SD/ - - SD/ - ( BHAVNESH SAINI ) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 0 4 / 02 / 2021 A K KEOT COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI