The Poorva Sanskritik Kendra, Delhi V. ITO (Exemptions), WARD- 2(3), New Delhi

ITA 7313/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2676 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2013-2014
• Appeal Filed On: 07-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K A MANU

Judgement Text

IN THE INCOME TAX APPELLATE TRIB UNAL DELHI BENCH F: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI A.N.MISSHRA, ACCOUNTANT MEMBER ITA NO.7313/DEL/2017 (ASSESSMENT YEAR 2013-14) ITA NO.7314/DEL/2017 (ASSESSMENT YEAR 2014-15) THE POORVA SANSKRITIK KENDRA PLOT NO.14, DISTT. CENTRE, LAXMI NAGAR, DELHI-92. PAN AABTT 1434C VS. INCOME TAX OFFICER (EXEMPTIONS) WARD-2(3), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY SH. RAJAT GARG, CA RESPONDENT BY SH. K.A MANU, SR. DR DATE OF HEARING 10.03.2021 DATE OF PRONOUNCEMENT 10.03.2021 ORDER PER A.N.MISSHRA, AM: BOTH APPEALS ARE PREFERRED BY THE ASSESSEE AGAINST ORDERS DATED 23.06.2017 & 11.09.2017 PASSED BY THE LEARNED 2 ITA NOS.7313 & 7314/DEL/2017 THE POORVA SANSKRITIK KENDRA VS. ITO(E) COMMISSIONER OF INCOME TAX (APPEALS)-40, DELHI {CIT (A)} FOR ASSESSMENT YEARS 2013-14 & 2014-15. 2.0 THE LD. AUTHORIZED REPRESENTATIVE (AR) SUB MITS THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING T O THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDERATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. IT HAS BEEN STATED THAT THE NECESSARY DECLARATION IN ACCORDANCE WITH SECTION 4 OF THE DIRE CT TAX VIVAD SE VISHWAS ACT, 2020 HAS BEEN FILED BY THE ASSESSEE. T HE LD. AR HAS PRAYED FOR WITHDRAWAL OF THE APPEALS. 3.0 CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEALS ARE CONSIGNED TO THE RECORDS AND TREATED AS DISMISS ED. 4.0 IN VIEW OF THE AFORESAID, THE APPEALS ARE CONSIGNED TO THE RECORDS AND, FOR STATISTICAL PURPOSES, ARE TREATED AS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 10 TH MARCH, 2021. SD/- SD/- (SUDHANSHU SRIVASTAVA) (A.N.MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 10/03/2021 PK/PS 3 ITA NOS.7313 & 7314/DEL/2017 THE POORVA SANSKRITIK KENDRA VS. ITO(E) COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI