Gaurav Sharma, Delhi V. ITO ward-40(2), New Delhi

ITA 9012/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6945 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 20-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWA L SENIOR
• Section: 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 B BB B : 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 MAHAVIR PRASAD MAHAVIR PRASAD MAHAVIR PRASAD MAHAVIR PRASAD, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 9012 9012 9012 9012 /DEL/20 /DEL/20 /DEL/20 /DEL/20 19 1919 19 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 2 : 2: 2 : 2 01 0101 01 1 11 1 - -- - 12 1212 12 SHRI GAURAV SHARMA, SHRI GAURAV SHARMA, SHRI GAURAV SHARMA, SHRI GAURAV SHARMA, H HH H- -- -35, 1 35, 1 35, 1 35, 1 ST STST ST FLOOR, FLOOR, FLOOR, FLOOR, JANGPURA EXTENSION, JANGPURA EXTENSION, JANGPURA EXTENSION, JANGPURA EXTENSION, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 014. 110 014. 110 014. 110 014. PAN : BKKPS9195K. PAN : BKKPS9195K. PAN : BKKPS9195K. PAN : BKKPS9195K. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -40(2 40(2 40(2 40(2), ),), ), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SHYAM SUNDER, ADVOCATE. RESPONDENT BY : SHRI M. BARANWAL, SENIOR DR. DATE OF HEARING : 2 22 27 77 7.01.2021 .01.2021 .01.2021 .01.2021 DATE OF PRONOUNCEMENT : 27 2727 27.01 .01.01 .01. .. .2021 2021 2021 2021 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 2011-12 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-23, NE W DELHI DATED 21 ST OCTOBER, 2019. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE EMAIL DATED 22 ND JANUARY, 2021 HAS REQUESTED FOR WITHDRAWAL OF THE A PPEAL FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE 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 CERTIFI CATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHW AS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. ITA-9012/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 27 TH JANUARY, 2021. SD/- SD/- (MAHAVIR PRASAD (MAHAVIR PRASAD (MAHAVIR PRASAD (MAHAVIR PRASAD ) )) ) (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 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR