Om Wati, New Delhi V. ITO ward-45(4), New Delhi

ITA 7440/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5036 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 11-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VED PRAKASH MISHRA
• Assessee Lawyers: HARISH SACHDEVA
• Keywords: Competent authority
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC-1 : NEW DELHI (THROUGH VIDEO CONFERENCE) BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA.NO. 7440/DEL./2019 ASSESSMENT YEAR:2011-12 SMT. OM WATI PLOT NO. 359, CHAND NAGAR, VISHNU GARDEN, NEW DELHI-110018 PAN - AAWPW1878Q [ V. INCOME-TAX OFFICER WARD 45(4), CIVIC CENTRE, J. L. NEHRU MARG, NEW DELHI-110018 (APPELLANT) (RESPONDENT) FOR ASSESSEE SHRI HARISH SACHDEVA, CA FOR REVENUE MR. VED PRAKASH MISHRA, SR. DR DATE OF HEARING 13.10.2020 DATE OF PRONOUNCEMENT 13.10.2020 ORDER PER RAMIT KOCHAR, A.M. THE ABOVE APPEAL FILED BY ASSESSEE IS DIRECTED AGAINST THE APPELLATE ORDER OF THE LD. CIT(A)-15, N EW DELHI, DATED 18.06.2019 IN APPEAL NO. 300/18-19 ( E-APPEAL NO.10287/18-19), FOR THE ASSESSMENT YEAR 2011-12 . THIS 2 ITA. NO.7440/DEL./2019 MRS. OM WATI. APPEAL WAS FILED BY ASSESSEE WITH INCOME TAX APPELL ATE TRIBUNAL , DELHI BENCHES , NEW DELHI ON 11.09.2019. 2. WE HAVE HEARD THE LEARNED REPRESENTATIVE OF BOTH THE PARTIES THROUGH VIDEO CONFERENCING AND PER USED THE MATERIAL AVAILABLE ON RECORD. 3. THE LEARNED COUNSEL FOR THE ASSESSEE AT THE OUTSET SUBMITTED THAT ASSESSEE HAS FILED DECLARATIO NS IN FORM NOS.1 AND 2 WITH THE INCOME TAX DEPARTMENT UND ER THE DIRECT TAXES VIVAD SE VISHWAS SCHEME, 2020, VID E RECEIPT NUMBER 333997751220420 DATED 22.04.2020 ( COPIES PLACED IN FILE) TO SETTLE THE MATTERS AND A PPROVAL IS AWAITED FROM DEPARTMENT. HE HAS, THEREFORE, SUBMITT ED THAT APPEALS COULD BE DISPOSED OF IN TERMS THERETO. 4. IN VIEW OF THE ABOVE FACT, SINCE ASSESSEE HAS AVAILED THE BENEFIT UNDER VIVAD SE VISHWAS SCHEME, 2020 TO SETTLE THE MATTERS, THEREFORE, THE APPEALS OF THE ASSESSEE STANDS DISPOSED OF IN TERMS THEREOF, SUBJE CT TO APPROVAL OF THE SAME BY THE COMPETENT AUTHORITY. IF AT ANY STAGE THE ASSESSEE FINDS THAT ITS DECLARATIONS ARE NOT 3 ITA. NO.7440/DEL./2019 MRS. OM WATI. ACCEPTED BY DEPARTMENT, THE ASSESSEE IS GIVEN LIBER TY TO RECALL THIS ORDER. APPEAL OF THE ASSESSEE IS ACCORD INGLY DISPOSED OF. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISPOSED OF. ORDER PRONOUNCED IN THE OPEN COURT ON 13.10.2010 IN THE PRESENCE OF BOTH THE PARTIES. SD/- SD/- (BHAVNESH SAINI) (RAMIT KOCHAR) JUDICIAL MEMBER ACCOUNTANT MEMBER *BINITA* DATED 13 TH OCTOBER, 2020 COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC-1 BENCH, DELHI // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI. 4 ITA. NO.7440/DEL./2019 MRS. OM WATI. DATE OF DICTATION 13 .10.2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 13 .10.2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 13 .10.2020 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 13 .10.2020 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 13 .10.2020 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 13 .10.2020 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