Punit Jain, New DElhi V. ITO WARD-46(2), New Delhi

ITA 8052/DEL/2019

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9765 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 04-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAURAV DUDEJA SENIOR
• Section: 201; 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 BENCH BENCH BENCH BENCH C CC C : 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 K.N. CHAR K.N. CHAR K.N. CHAR K.N. CHARY YY Y , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO S SS S . .. . 8048 TO 8052 8048 TO 8052 8048 TO 8052 8048 TO 8052 /DEL/ /DEL/ /DEL/ /DEL/ 201 201 201 201 9 99 9 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR S SS S : : : : 2009 2009 2009 2009 - -- - 10 TO 2013 10 TO 2013 10 TO 2013 10 TO 2013 - -- - 14 1414 14 PUNIT JAIN PUNIT JAIN PUNIT JAIN PUNIT JAIN , ,, , PROP. KHAAS VIHIDAM, PROP. KHAAS VIHIDAM, PROP. KHAAS VIHIDAM, PROP. KHAAS VIHIDAM, 2740/1, ROSHANPURA, 2740/1, ROSHANPURA, 2740/1, ROSHANPURA, 2740/1, ROSHANPURA, NAI SARAK, NAI SARAK, NAI SARAK, NAI SARAK, DELHI DELHI DELHI DELHI- -- -110006 110006 110006 110006 PAN PAN PAN PAN- -- -AAHPJ1955C AAHPJ1955C AAHPJ1955C AAHPJ1955C VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -46(2), 46(2), 46(2), 46(2), DRUM SHAPE BUILDING, DRUM SHAPE BUILDING, DRUM SHAPE BUILDING, DRUM SHAPE BUILDING, NEW DELHI NEW DELHI NEW DELHI NEW DELHI- -- -110002 110002 110002 110002 (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI GAURAV DUDEJA , SENIOR DR. DATE OF HEARING : 30 3030 30.1 .1.1 .12 22 2.2020 .2020 .2020 .2020 DATE OF PRONOUNCEMENT : 30 3030 30.12 .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 FILED BY THE ASSESSEE AGAINST THE OR DER OF THE LEARNED CIT(A)-16, NEW DELHI, ALL DATED 22.08.2019, FOR THE ASSESSMENT YEARS 2009-10 TO 2013-14 RESPECTIVELY. 2. NOBODY APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HEARING BEFORE US. THE LEARNED COUNSEL FOR THE ASSE SSEE, VIDE LETER DATED 25.12.2020 HAS REQUESTED FOR WITHDRAWAL OF TH E APPEALS FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSM ENT YEARS UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 20 20 IN ACCORDANCE WITH DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (IN SHOR T THE ACT). ITA-8048 TO 8052/DEL/2019 2 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEALS. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING ON 30 TH DECEMBER, 2020. SD/- SD/- ( (( ( K.N. CHAR K.N. CHAR K.N. CHAR K.N. CHAR Y YY Y ) )) ) (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 F{X~{T COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR