Ganesha Securities Pvt. Ltd., New Delhi V. ITO, Ward- 10(1), New Delhi

ITA 7067/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2883 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 24-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C, NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 7067/DEL/2017 : ASSTT. YEAR : 2006-07 GANESHA SECURITIES PVT. LTD., D-6/17, VASANT VIHAR, NEW DELHI-110057 VS INCOME TAX OFFICER, WARD-10(1), NEW DELHI-110002 (APPELLANT) (RESPONDENT) PAN NO. AAACG2464R ASSESSEE BY : NONE REVENUE BY : SH. N. K. BANSAL, SR. DR DATE OF HEARING: 02.03.2021 DATE OF PRONOUNCEMENT: 02.03.2021 ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-35, NEW DELHI DATED 07. 09.2017. 2. AT THE OUTSET, IT WAS BROUGHT TO THE NOTICE OF B ENCH BY THE LD. AR THAT THE ASSESSEE HAS FILED APPLICATION UNDE R THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 AND SUBMITTED FORM 1 & 2. 3. KEEPING IN VIEW THE EXERCISE OF OPTION BY THE AS SESSEE TO OPT FOR THE SCHEME, THE APPEAL OF THE ASSESSEE IS B EING DISMISSED AS INFRUCTUOUS WITH LIBERTY TO THE ASSESS EE TO APPROACH THE TRIBUNAL IN CASE THE FORM 3 HAS NOT BEEN ISSUED B Y THE DESIGNATED AUTHORITY TO THE ASSESSEE. ITA NO. 7067/DEL/2017 GANESHA SECURITIES PVT. LTD. 2 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 02/03/2021. SD/- SD/- (BHAVNESH SAINI) (DR . B. R. R. KUMAR) JUDICIAL MEMBER AC COUNTANT MEMBER DATED: 02/03/2021 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR