Samar Pal Singh, Noida V. ITO ward-61(5), New Delhi

ITA 7043/DEL/2019

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9878 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Delhi
• Assessment Year: 2011-2012
• Appeal Filed On: 26-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAURAV DUDEJA SENIOR
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH C CC C : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI K.N. CHA K.N. CHA K.N. CHA K.N. CHARY RYRY RY , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 7043 7043 7043 7043 /DEL/20 /DEL/20 /DEL/20 /DEL/20 1 11 1 9 99 9 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2011 2011 2011 2011 - -- - 12 1212 12 SAMAR PAL SINGH, SAMAR PAL SINGH, SAMAR PAL SINGH, SAMAR PAL SINGH, C/O C/O C/O C/O- -- -M/S VIPIN M/S VIPIN M/S VIPIN M/S VIPIN GUPTA & CO. GUPTA & CO. GUPTA & CO. GUPTA & CO. LFG LFG LFG LFG- -- -110, ANSAL FORTUNE 110, ANSAL FORTUNE 110, ANSAL FORTUNE 110, ANSAL FORTUNE ARCADE, SECTOR ARCADE, SECTOR ARCADE, SECTOR ARCADE, SECTOR- -- -18, 18, 18, 18, NOIDA NOIDA NOIDA NOIDA- -- -201301, U.P. 201301, U.P. 201301, U.P. 201301, U.P. PAN PAN PAN PAN- -- -BFQPS0880E BFQPS0880E BFQPS0880E BFQPS0880E VS. VS. VS. VS. ITO, ITO, ITO, ITO, WARD WARD WARD WARD- -- -61(5), 61(5), 61(5), 61(5), ROOM NO.2102, BLOCK ROOM NO.2102, BLOCK ROOM NO.2102, BLOCK ROOM NO.2102, BLOCK- -- -E2, E2, E2, E2, 21 2121 21 ST STST ST FLOOR, CIVIC CENTRE BUILDING, FLOOR, CIVIC CENTRE BUILDING, FLOOR, CIVIC CENTRE BUILDING, FLOOR, CIVIC CENTRE BUILDING, NEW DELHI NEW DELHI NEW DELHI NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI GAURAV DUDEJA , SENIOR DR. DATE OF HEARING : 29 2929 29.1 .1.1 .12 22 2.2020 .2020 .2020 .2020 DATE OF PRONOUNCEMENT : 29 2929 29.12 .12.12 .12. .. .2020 2020 2020 2020 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2011-12 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-20, NE W DELHI DATED 25.06.2019. 2. NOBODY APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HEARING BEFORE US. THE LEARNED COUNSEL FOR THE ASS ESSEE, VIDE EMAIL DATED 22.12.2020 HAS REQUESTED FOR WITHDRAWAL OF TH E APPEAL FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSM ENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 20 20. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. ITA-7043/DEL/2019 2 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING ON 29 TH DECEMBER, 2020. SD/- SD/- ( (( ( K.N. CHA K.N. CHA K.N. CHA K.N. CHA RY RYRY RY ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT F{X~{T COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR