Deepak Garg, New Delhi V. ITO WARD - 41(3), New Delhi

ITA 7492/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0614 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 12-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAGDISH SINGH 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 FRIDAY FRIDAY FRIDAY FRIDAY BENCH BENCH BENCH BENCH A AA A : 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 SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 531 531 531 531 /DEL/20 /DEL/20 /DEL/20 /DEL/20 1 11 1 9 99 9 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 20 : 20 : 20 : 20 1 11 1 5 55 5 - -- - 16 1616 16 M/S DAVENDRA KU M/S DAVENDRA KU M/S DAVENDRA KU M/S DAVENDRA KU MAR SARAF & MAR SARAF & MAR SARAF & MAR SARAF & SON HUF, SON HUF, SON HUF, SON HUF, 505 B 505 B 505 B 505 B- -- -1 & C, KATRA ASHARFI, 1 & C, KATRA ASHARFI, 1 & C, KATRA ASHARFI, 1 & C, KATRA ASHARFI, CHANDNI CHOWK, CHANDNI CHOWK, CHANDNI CHOWK, CHANDNI CHOWK, DELHI DELHI DELHI DELHI 110 006. 110 006. 110 006. 110 006. PAN : AAFHD5024G. PAN : AAFHD5024G. PAN : AAFHD5024G. PAN : AAFHD5024G. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -47(4), 47(4), 47(4), 47(4), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) ITA NO ITA NO ITA NO ITA NO .532/DEL/2019 .532/DEL/2019 .532/DEL/2019 .532/DEL/2019 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2015 : 2015 : 2015 : 2015 - -- - 16 1616 16 SMT. PUSHPA SARA SMT. PUSHPA SARA SMT. PUSHPA SARA SMT. PUSHPA SARA F, F,F, F, 505 B & C, KATRA ASHARFI, 505 B & C, KATRA ASHARFI, 505 B & C, KATRA ASHARFI, 505 B & C, KATRA ASHARFI, CHANDNI CHOWK, CHANDNI CHOWK, CHANDNI CHOWK, CHANDNI CHOWK, DELHI DELHI DELHI DELHI 110 006. 110 006. 110 006. 110 006. PAN : AANPS2325M. PAN : AANPS2325M. PAN : AANPS2325M. PAN : AANPS2325M. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -47(4), 47(4), 47(4), 47(4), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) ITA NO ITA NO ITA NO ITA NO .533/DEL/2019 .533/DEL/2019 .533/DEL/2019 .533/DEL/2019 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2015 : 2015 : 2015 : 2015 - -- - 16 1616 16 SMT. PARUL GOYAL, SMT. PARUL GOYAL, SMT. PARUL GOYAL, SMT. PARUL GOYAL, 505 B & C, KATRA A 505 B & C, KATRA A 505 B & C, KATRA A 505 B & C, KATRA ASHARFI, SHARFI, SHARFI, SHARFI, CHANDNI CHOWK, CHANDNI CHOWK, CHANDNI CHOWK, CHANDNI CHOWK, DELHI DELHI DELHI DELHI 110 006. 110 006. 110 006. 110 006. PAN : ACOPG1958P. PAN : ACOPG1958P. PAN : ACOPG1958P. PAN : ACOPG1958P. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -47(4), 47(4), 47(4), 47(4), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) ITA-531/DEL/2019 & 4 OTHERS 2 ITA NO ITA NO ITA NO ITA NO .534/DEL/2019 .534/DEL/2019 .534/DEL/2019 .534/DEL/2019 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2015 : 2015 : 2015 : 2015 - -- - 16 1616 16 M/S TARUN KUMAR SARAF & SON M/S TARUN KUMAR SARAF & SON M/S TARUN KUMAR SARAF & SON M/S TARUN KUMAR SARAF & SON HUF, HUF, HUF, HUF, 505 B & C, KATRA ASHA 505 B & C, KATRA ASHA 505 B & C, KATRA ASHA 505 B & C, KATRA ASHARFI, RFI, RFI, RFI, CHANDNI CHOWK, CHANDNI CHOWK, CHANDNI CHOWK, CHANDNI CHOWK, DELHI DELHI DELHI DELHI 110 006. 110 006. 110 006. 110 006. PAN : AABHT6779G. PAN : AABHT6779G. PAN : AABHT6779G. PAN : AABHT6779G. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -47(4), 47(4), 47(4), 47(4), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) ITA NO ITA NO ITA NO ITA NO .7492/DEL/2019 .7492/DEL/2019 .7492/DEL/2019 .7492/DEL/2019 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2011 : 2011 : 2011 : 2011 - -- - 12 1212 12 SHRI DEEPAK GARG, SHRI DEEPAK GARG, SHRI DEEPAK GARG, SHRI DEEPAK GARG, A AA A- -- -3/23, GROUND FLOOR, 3/23, GROUND FLOOR, 3/23, GROUND FLOOR, 3/23, GROUND FLOOR, PASCHIM VIHAR, PASCHIM VIHAR, PASCHIM VIHAR, PASCHIM VIHAR, DELH DELH DELH DELHI I I I 110 063. 110 063. 110 063. 110 063. PAN : AKSPG8672Q. PAN : AKSPG8672Q. PAN : AKSPG8672Q. PAN : AKSPG8672Q. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -41(3), 41(3), 41(3), 41(3), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT S BY : SHRI LALIT MOHAN, CA. RESPONDENT BY : SHRI JAGDISH SINGH, SENIOR DR. DATE OF HEARING : 18 1818 18.1 .1.1 .12 22 2.202 .202 .202 .2020 00 0 DATE OF PRONOUNCEMENT : 18 1818 18.12 .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 : :: : THESE APPEALS BY THE ASSESSEES FOR THE ASSESSMENT YEARS 2015- 16 AND 2011-12 ARE DIRECTED AGAINST THE ORDER OF LE ARNED CIT(A)-16, NEW DELHI DATED 30 TH NOVEMBER, 2018 AND LEARNED CIT(A)-14, NEW DELHI DATED 28 TH JUNE, 2019. 2. THE LEARNED COUNSEL FOR THE ASSESSEES, VIDE EMAI L DATED 14 TH DECEMBER, 2020 HAS REQUESTED FOR WITHDRAWAL OF THE APPEALS FILED BY THE ASSESSEES AND STATED THAT THE ASSESSEES HAVE OP TED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSM ENT YEARS UNDER ITA-531/DEL/2019 & 4 OTHERS 3 CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 20 20. CERTIFICATES TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAVE ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEES FOR WITHDRAWAL OF THE APPEALS. 5. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEES ARE DISMISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOT H THE SIDES ON CONCLUSION OF VIRTUAL HEARING ON 18 TH DECEMBER, 2020. SD/- SD/- (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA ) )) ) (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 VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR