Sapna Gupta, Faridabad V. ITO Ward 2(3), Faridabad

ITA 862/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5901 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 05-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• 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 FRIDAY BENCH FRIDAY BENCH FRIDAY BENCH FRIDAY 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 K. NARASIMHA CHARY K. NARASIMHA CHARY K. NARASIMHA CHARY K. NARASIMHA CHARY , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO. ITA NO. ITA NO. ITA NO. 862 862 862 862 /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 SMT. SAPNA GUPTA, SMT. SAPNA GUPTA, SMT. SAPNA GUPTA, SMT. SAPNA GUPTA, 109A, CHAWLA COLONY, 109A, CHAWLA COLONY, 109A, CHAWLA COLONY, 109A, CHAWLA COLONY, BALLABGARH, BALLABGARH, BALLABGARH, BALLABGARH, FARIDABAD FARIDABAD FARIDABAD FARIDABAD 121 004. 121 004. 121 004. 121 004. PAN : AGWPG2917J. PAN : AGWPG2917J. PAN : AGWPG2917J. PAN : AGWPG2917J. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -2(3), 2(3), 2(3), 2(3), FARIDABAD. FARIDABAD. FARIDABAD. FARIDABAD. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SHAILESH GUPTA, ADVOCATE. RESPONDENT BY : SHRI M. BARANWAL , SENIOR DR. DATE OF HEARING : 25.09 25.09 25.09 25.09.2020 .2020 .2020 .2020 DATE OF PRONOUNCEMENT : 25 2525 25.09 .09.09 .09.2020 .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 : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2015-16 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), FARID ABAD DATED 30 TH NOVEMBER, 2018. 2. THE ASSESSEE, VIDE LETTER DATED 5 TH SEPTEMBER, 2020 RECEIVED THROUGH EMAIL HAS REQUESTED FOR WITHDRAWAL OF THE A PPEAL FILED BY HER AND STATED THAT SHE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFF ECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 H AS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. ITA-862/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 PARTIES ON CONCLUSION OF VIRTUAL HEARING ON 25 TH SEPTEMBER, 2020. SD/- SD/- ( (( ( K. K.K. K. NARASIMHA CHARY NARASIMHA CHARY NARASIMHA CHARY NARASIMHA CHARY ) )) ) (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 : SMT. SAPNA GUPTA, SMT. SAPNA GUPTA, SMT. SAPNA GUPTA, SMT. SAPNA GUPTA, 109A, CHAWLA COLONY, BALLABGARH, 109A, CHAWLA COLONY, BALLABGARH, 109A, CHAWLA COLONY, BALLABGARH, 109A, CHAWLA COLONY, BALLABGARH, FARIDABAD FARIDABAD FARIDABAD FARIDABAD 121 004. 121 004. 121 004. 121 004. 2. RESPONDENT : INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD- -- -2(3), FARIDABAD. 2(3), FARIDABAD. 2(3), FARIDABAD. 2(3), FARIDABAD. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR