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

ITA 9496/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 2326 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 10-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. BRR KUMAR, ACCOUNTANT MEMBER ITA No.9496/Del/2019 Assessment Year: 2011-12 Prakash Chand Goyal, A-3/3A, Green Apartment, Pashim Vihar, New Delhi PIN: 1100 08 Vs. ITO, Ward-20(1). Hisar (Haryana) PAN :AHWPG2979B (Appellant) (Respondent) ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: This is an appeal by the assessee against order dated 11.11.2019 of learned Commissioner (Appeals)-7, New Delhi, confirming penalty imposed under Section 271(1)(c) of the Income-Tax Act, 1961 for the assessment year 2011-12. Appellant by Shri V Rajakumar, Adv. Assessee by Ms. Indu Sen, SR. DR Date of hearing 28.06.2022 Date of pronouncement 28.06.2022 2 ITA No.9496/Del./2019 2. At the outset, learned counsel appearing for the assessee, on instructions, sought withdrawal of the appeal as assessee has opted for settling the dispute arising in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020. A letter dated 28.06.2022 to this effect, enclosing Form 1, 2 and 3 under the Direct Tax Vivad Se Vishwas Rules, 2020 has been furnished before the Bench. 3. Learned Departmental Representative did not oppose assessee’s request for withdrawal of the appeal. 4. Having considered rival submissions and perused material available on record, we find, assessee has opted for settling the dispute, arising in the present appeal, under the Direct Tax Vivad Se Vishwas Act, 2020. It is also noticed, the designated authority has issued Form 3 on 06.01.2021, computing the tax liability of assessee under the aforesaid Scheme. Therefore, considering assessee’s request, we permit withdrawal of the present appeal. Accordingly, appeal is dismissed as withdrawn. 5. Liberty is granted to the assessee to seek recall of this order and restoration of the present appeal, in case, assessee’s declaration under 3 ITA No.9496/Del./2019 the Direct Tax Vivad Se Vishwas Act, 2020 is not accepted by the department for whatever may be the reason. 6. In the result, the appeal is dismissed. Order pronounced in the open court on 28 th June, 2022. Sd/- Sd/- ( DR. BRR KUMAR ) (SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 28 th June, 2022. Mohan Lal Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Sl. No. Particulars Date 1. Date of dictation (Order drafted through Dragon software): 28.06.2022 2. Date on which the draft of order is placed before the Dictating Member: 28.06.2022 3. Date on which the draft of order is placed before the other Member: 4. Date on which the approved draft of order comes to the Sr. PS/PS: 28 .06.2022 5. Date of which the fair order is placed before the Dictating Member for pronouncement: 28.06.2022 6. Date on which the final order received after having been singed/pronounced by the Members: 28 .06.2022 7. Date on which the final order is uploaded on the website of ITAT: 30.06.2022 8. Date on which the file goes to the Bench Clerk 30.06.2022 9. Date on which files goes to the Head Clerk: 10. Date on which file goes to the Assistant Registrar for signature on the order: 11. Date of dispatch of order: