Rajesh Kumar Joon, New Delhi V. DCIT Circle-42(1), New Delhi

ITA 7622/DEL/2019

AI Insights

This case involves an appeal by Shri Rajesh Kumar Joon against the order of the Commissioner of Income Tax (Appeals)-14 for the assessment year 2014-15. The appeal was heard by the Income Tax Appellate Tribunal, Delhi Bench. During the hearing, the assessee's representative submitted a letter opting to settle the dispute under The Direct Tax Vivad Se Vishwas Scheme, 2020. Both parties agreed to this settlement, leading to the dismissal of the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 112554 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 22-02-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 16-09-2019
• Laws Referred To: The Direct Tax Vivad Se Vishwas Scheme, 2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SIDHARTH SAINI

Judgement Text

1 ITA No. 7622/Del/2019 Rajesh Kumar Joon, N. Delhi IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘F’ NEW DELHI ] BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.A. No. 7622/DEL/2019 (A.Y. 2014-15) Shri Rajesh Kumar Joon, C/o. Joon Transport Co., Vill.Tikri, Near Tikri Border Delhi – 110 041. PAN No. ADRPJ5828R ( APPELLANT ) Vs. DCIT, Circle : 42 (1) New Delhi. ( RESPONDENT ) Assessee by : Shri Sidharth Saini, A. R.; Department by : Ms. Beenu, Sr. D. R.; ORDER PER YOGESH KUMAR US, JM 1. This appeal is filed by the assessee against the order dated 17.07.2019 of the ld. Commissioner of Income Tax (Appeals)-14 Date of Hearing 23.02.2023 Date of Pronouncement 17.03.2023 2 ITA No. 7622/Del/2019 Rajesh Kumar Joon, N. Delhi (hereinafter referred to CIT (Appeals) New Delhi, for assessment year 2014-15. 2. At the time of hearing the AR of the assessee by letter filed at the time of hearing along with Form No. 3 dated 15.04.2021 submitting that he has opted to settle the dispute involved in the impugned appeal under The Direct Tax Vivad Se Vishwas Scheme, 2020. 3. The ld. DR also agreed with the above contentions. 4. On careful consideration of the fact, we allow the assessee’s request under The Direct Tax Vivad Se Vishwas Act, 2020 and dismiss the appeal. 5. In the result, appeal of the assessee is dismissed. Order pronounced in the open court on : 17/03/2023. Sd/- Sd/- (PRADIP KUMAR KEDIA) (YOGESH KUMAR US) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 17/03/2023 *MEHTA* Copy forwarded to :- 1. Appellant 2. Respondent 3. CIT 3 ITA No. 7622/Del/2019 Rajesh Kumar Joon, N. Delhi 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Draft dictated 16.03.2023 Draft placed before author 16.03.2023 Approved Draft comes to the Sr.PS/PS 17.03.2023 Order signed and pronounced on 17.03.2023 File came to P.S. 17.03.2023 File sent to the Bench Clerk 17.03.2023 Date on which file goes to the AR Date on which file goes to the Head Clerk. Date of dispatch of Order. Date of uploading on the website