Chander Pal Chawla, New Delhi V. ACIT Circle-55(1), New Delhi

ITA 8538/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4046 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 01-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAGDISH SINGH DAHIYA
• Section: 20

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 SHRI G.S. PANNU, VICE PRESIDENT BEFORE SHRI G.S. PANNU, VICE PRESIDENT BEFORE SHRI G.S. PANNU, VICE PRESIDENT BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND AND AND AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. ITA NO. ITA NO. ITA NO. 8 88 8 538 538 538 538 /DEL/201 /DEL/201 /DEL/201 /DEL/201 9 99 9 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 20 2020 20 1 11 1 5 55 5 - -- - 16 1616 16 SHRI SHRI SHRI SHRI CHAND CHAND CHAND CHAND ER PAL ER PAL ER PAL ER PAL CHAW CHAW CHAW CHAW L LL L A, A,A, A, C CC C- -- -1, SURAJMAL VIHAR, 1, SURAJMAL VIHAR, 1, SURAJMAL VIHAR, 1, SURAJMAL VIHAR, DELHI DELHI DELHI DELHI 110 092. 110 092. 110 092. 110 092. PAN : PAN : PAN : PAN : AADPC8996L. AADPC8996L. AADPC8996L. AADPC8996L. VS. VS. VS. VS. ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX INCOME TAX INCOME TAX INCOME TAX, ,, , CIRCLE CIRCLE CIRCLE CIRCLE- -- -55(1), 55(1), 55(1), 55(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI JAGDISH SINGH DAHIYA, SENIOR DR. DATE OF HEARING : 28 2828 28.10.2020 .10.2020 .10.2020 .10.2020 DATE OF PRONOUNCEMENT : 28 2828 28.10 .10.10 .10.2020 .2020 .2020 .2020 ORDER ORDER ORDER ORDER PER G.S. PANNU, VICE PRESIDENT PER G.S. PANNU, VICE PRESIDENT PER G.S. PANNU, VICE PRESIDENT PER G.S. PANNU, VICE PRESIDENT : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2015-16 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-30, NE W DELHI DATED 24 TH SEPTEMBER, 2019. 2. THE ASSESSEE, VIDE LETTER DATED NIL HAS REQUESTE D FOR WITHDRAWAL OF THE APPEAL FILED BY HIM AND STATED THAT HE HAS O PTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSM ENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 20 20. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. ITA-8538/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 ON CONCLUSION OF VIRTU AL HEARING ON 28 TH OCTOBER, 2020. SD/- SD/- ( (( ( SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : SHRI CHANDER PAL CHAWLA, SHRI CHANDER PAL CHAWLA, SHRI CHANDER PAL CHAWLA, SHRI CHANDER PAL CHAWLA, C CC C- -- -1, SURAJMAL VIHAR, DELHI 1, SURAJMAL VIHAR, DELHI 1, SURAJMAL VIHAR, DELHI 1, SURAJMAL VIHAR, DELHI 110 092. 110 092. 110 092. 110 092. 2. RESPONDENT : ASSISTANT COMMISSIONER OF INCOME TA X, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -55(1), NEW DELHI. 55(1), NEW DELHI. 55(1), NEW DELHI. 55(1), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR