Tyagi and Co. , Panipat V. ITO Ward- 3, Panipat

ITA 7577/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4425 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 16-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAGDISH SINGH DAHIYA SENIOR

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 A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE BEFORE BEFORE BEFORE JUSTICE P.P. BHATT, HONBLE PRESIDENT AND JUSTICE P.P. BHATT, HONBLE PRESIDENT AND JUSTICE P.P. BHATT, HONBLE PRESIDENT AND JUSTICE P.P. BHATT, HONBLE PRESIDENT AND SHRI G.S. PANNU, HONBLE VICE PRESIDENT SHRI G.S. PANNU, HONBLE VICE PRESIDENT SHRI G.S. PANNU, HONBLE VICE PRESIDENT SHRI G.S. PANNU, HONBLE VICE PRESIDENT ITA NO ITA NO ITA NO ITA NO . .. . 7577 7577 7577 7577 /DEL/2019 /DEL/2019 /DEL/2019 /DEL/2019 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 20 : 20 : 20 : 20 08 0808 08 - -- - 09 0909 09 M/S TYAGI AND CO., M/S TYAGI AND CO., M/S TYAGI AND CO., M/S TYAGI AND CO., 8, VIRK NAGAR, 8, VIRK NAGAR, 8, VIRK NAGAR, 8, VIRK NAGAR, NEAR ST. MARYS SCHOOL, NEAR ST. MARYS SCHOOL, NEAR ST. MARYS SCHOOL, NEAR ST. MARYS SCHOOL, ASSANDH, PANIPAT, ASSANDH, PANIPAT, ASSANDH, PANIPAT, ASSANDH, PANIPAT, HARYANA. HARYANA. HARYANA. HARYANA. PAN : AADFT6199E. PAN : AADFT6199E. PAN : AADFT6199E. PAN : AADFT6199E. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -3, 3,3, 3, PANIPAT, PANIPAT, PANIPAT, PANIPAT, HARYANA. HARYANA. HARYANA. HARYANA. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VENKETESH CHAURASIA, ADVOCATE. RESPONDENT BY : SHRI JAGDI SH SINGH DAHIYA, SENIOR DR. DATE OF HEARING : 23 2323 23.10 .10.10 .10.2020 .2020 .2020 .2020 DATE OF PRONOUNCEMENT : 23 2323 23.10. .10. .10. .10.2020 2020 2020 2020 ORDER ORDER ORDER ORDER THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2008-09 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), KARNA L DATED 21 ST JUNE, 2019. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE EMAIL DATED 30 TH SEPTEMBER, 2020 HAS REQUESTED FOR WITHDRAWAL OF THE 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. 3. LEARNED SENIOR DR HAS NO OBJECTION. ITA-7577/DEL/2019 2 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 IN THE PRESENCE OF BOT H THE SIDES ON CONCLUSION OF VIRTUAL HEARING ON 23 RD OCTOBER, 2020. SD/- SD/- ( (( ( G.S. PANNU G.S. PANNU G.S. PANNU G.S. PANNU ) )) ) ( (( ( JUSTICE P.P. BHATT JUSTICE P.P. BHATT JUSTICE P.P. BHATT JUSTICE P.P. BHATT ) )) ) VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : M/S TYAGI AND CO., M/S TYAGI AND CO., M/S TYAGI AND CO., M/S TYAGI AND CO., 8, VIRK NAGAR, NEAR ST. MARYS SCHOOL, 8, VIRK NAGAR, NEAR ST. MARYS SCHOOL, 8, VIRK NAGAR, NEAR ST. MARYS SCHOOL, 8, VIRK NAGAR, NEAR ST. MARYS SCHOOL, ASSANDH, PANIPAT, HARYANA. ASSANDH, PANIPAT, HARYANA. ASSANDH, PANIPAT, HARYANA. ASSANDH, PANIPAT, HARYANA. 2. RESPONDENT : INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD- -- -3, 3,3, 3, PANIPAT, HARYANA. PANIPAT, HARYANA. PANIPAT, HARYANA. PANIPAT, HARYANA. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR