Tarsem Chand Gupta, Delhi V. DCIT, Circle-6(2), New Delhi

ITA 9466/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8790 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 10-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAGDISH SINGH DAHIYA SENIOR
• Assessee Lawyers: TARSEM CHAND GUPTA

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 K. NARASIMHA CHARY SHRI K. NARASIMHA CHARY SHRI K. NARASIMHA CHARY SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO. ITA NO. ITA NO. ITA NO. 9466 9466 9466 9466 /DEL/2 /DEL/2 /DEL/2 /DEL/2 01 0101 01 9 99 9 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 20 2020 20 1 11 1 1 11 1 - -- - 12 1212 12 SHRI TARSEM CHAN SHRI TARSEM CHAN SHRI TARSEM CHAN SHRI TARSEM CHAN D GUPTA, D GUPTA, D GUPTA, D GUPTA, A AA A- -- -4/7, MIANWALI NAGAR, 4/7, MIANWALI NAGAR, 4/7, MIANWALI NAGAR, 4/7, MIANWALI NAGAR, NEW ROHTAK ROAD, NEW ROHTAK ROAD, NEW ROHTAK ROAD, NEW ROHTAK ROAD, JWALA PURI, JWALA PURI, JWALA PURI, JWALA PURI, DELHI DELHI DELHI DELHI 110 087. 110 087. 110 087. 110 087. PAN : AAHPG5906C. PAN : AAHPG5906C. PAN : AAHPG5906C. PAN : AAHPG5906C. VS. VS. VS. VS. DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -6(2), 6(2), 6(2), 6(2), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI TARSEM CHAND GUPTA , (ASSESSEE). R ESPONDENT BY : SHRI JAGDISH SINGH DAHIYA , SENIOR DR. DATE OF HEARING : 24 2424 24.07.2020 .07.2020 .07.2020 .07.2020 DATE OF PRONOUNCEMENT : 24 2424 24.07 .07.07 .07.2020 .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 2011-12 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-16 DAT ED 1 ST NOVEMBER, 2019. 2. THE ASSESSEE, VIDE EMAIL DATED 16 TH JULY, 2020, HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY HIM AND STATED TH AT HE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHE ME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF TH E DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. ITA-9466/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 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 24 TH JULY, 2020. SD/- SD/- ( (( ( K. NARASIMHA CHARY K. NARASIMHA CHARY K. NARASIMHA CHARY K. 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 : SHRI TARSEM CHAND GUPTA, SHRI TARSEM CHAND GUPTA, SHRI TARSEM CHAND GUPTA, SHRI TARSEM CHAND GUPTA, A AA A- -- -4/7, MIANWALI NAGAR, NEW ROHTAK ROAD, 4/7, MIANWALI NAGAR, NEW ROHTAK ROAD, 4/7, MIANWALI NAGAR, NEW ROHTAK ROAD, 4/7, MIANWALI NAGAR, NEW ROHTAK ROAD, JWALA PURI, DELHI JWALA PURI, DELHI JWALA PURI, DELHI JWALA PURI, DELHI 110 087. 110 087. 110 087. 110 087. 2. RESPONDENT : DE DEDE DEPUTY COMMISSIONER OF INCOME TAX, PUTY COMMISSIONER OF INCOME TAX, PUTY COMMISSIONER OF INCOME TAX, PUTY COMMISSIONER OF INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -6(2), NEW DELHI. 6(2), NEW DELHI. 6(2), NEW DELHI. 6(2), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR