Romi Shiv, Meerut V. DCIT, Circle- 2, Meerut

ITA 7008/DEL/2017

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9494 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 23-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARRNWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI F BEN CH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI KULDIP SINGH, JUDIC IAL MEMBER ITA NO. 7008/DEL/2017 [ASSESSMENT YEAR: 2011-12] SHRI ROMI SHIV VS. THE A.C.I.T 12/56, ROYAL HOTEL COMPLEX CIRCLE - 2 MALL ROAD, MEERUT MEERUT PAN : ACYPS 9841 F [APPELLANT] [RESPONDENT] DATE OF HEARING : 17.12.2020 DATE OF PRONOUNCEMENT : 17.12.2020 ASSESSEE BY : SHRI VINOD GOYAL, ADV REVENUE BY : SHRI M. BARRNWAL, SR. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST TH E ORDER OF THE LD. CIT(A), MEERUT DATED 09.11.2017 PERTAINING TO A SSESSMENT YEAR 2011-12. 2 2. AT THE VERY OUTSET, LD. COUNSEL FOR THE ASSESSEE STATED THAT THE ASSESSEE HAS DECIDED TO SETTLE THE DISPUTE UNDER TH E DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND HAS, ACCORDINGLY, FILED DE CLARATION IN FORM NOS. 1 AND 2 DATED 21.03.2020. 3. ON SUCH CONCESSION, THE APPEAL OF THE ASSESSEE I S DISMISSED AS WITHDRAWN. 4. HOWEVER, IF FOR SOME TECHNICAL REASON THE DISPUT E COULD NOT BE SETTLED UNDER THE VIVAD SE VISHWAS SCHEME, THEN THE ASSESSEE IS AT LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IN ITA NO. 7008/DEL/2017 IS DISMISSED AS WITHDRAWN. THE ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF REPRESENTATIVES OF BOTH THE SIDES ON 17.12.2020. SD/- SD/- [KULDIP SINGH] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED 17 TH DECEMBER, 2020 VL/ 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 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