Prakash Chand Goyal, Delhi V. ITO, Ward- 20(1), New Delhi

ITA 904/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2359 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2006-2007
• Appeal Filed On: 06-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH F : NEW DELHI) (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO. 904/DEL./2018, A.Y. : 2006-07 SH. PRAKASH CHAND GOYAL VS. ITO C/O KAPIL GOEL ADV., WARD 20(1) F-26/124 SECTOR-7 NEW DELHI ROHINI DELHI DELHI-110085 (PAN : AHWPG2979B) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SH. ATIQ AHMED, SR. DR DATE OF HEARING : 28.10.2021 DATE OF ORDER : 28.10.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : APPELLANT, PRAKASH CHAND GOYAL, DELHI (HEREINAFT ER REFERRED TO AS THE ASSESSEE) BY FILING THE PRESE NT APPEAL SOUGHT TO SET ASIDE THE IMPUGNED ORDER DATED 08.01.2018 P ASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS)-7, NEW DEL HI QUA THE ASSESSMENT YEAR 2006-07. ITA NO.904/DEL./2018 2 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF VIRTUAL HEARING. THE LD. COUNSEL FOR THE ASSESSEE F ILED AN APPLICATION SEEKING WITHDRAWAL OF THE APPEAL ON TH E GROUND THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATI NG TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020 AND HAS FILED NECES SARY FORM 1 & 2 WITH THE TAX DEPARTMENT, WHICH WAS ACCEPTED AND PROCESSED VIDE FORM 3 ISSUED BY THE TAX DEPARTMENT. 3. KEEPING IN VIEW THE AFORESAID FACTS, PRESENT APP EAL IS HEREBY DISMISSED WITH LIBERTY TO GET IT RESTORED BY THE AS SESSEE IN CASE DISPUTE IS NOT SETTLED AS PER SCHEME. THE REVENUE H AS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. CONSEQUENTLY, THE PRESENT APPEAL IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 28 TH DAY OF OCTOBER, 2021 AFTER CONCLUSION OF VIRTUAL HEARING. SD/- SD/- (R.K.PANDA) ( KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 28 TH DAY OF OCTOBER, 2021 BR COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A), NEW DELHI. 5.CIT(ITAT), NEW DELHI.