Late Kamlesh Garg(through Legal Heir I.D. Garg), Delhi V. ACIT, Circle-3(1), New Delhi

ITA 9518/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8286 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 12-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P RAKASH DUBEY SENIOR
• Assessee Lawyers: VANSH JAIN

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 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 SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA SUDHANSHU SRIVASTAVA , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 9518 9518 9518 9518 /DEL/20 /DEL/20 /DEL/20 /DEL/20 1 11 1 9 99 9 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 20 : 20 : 20 : 20 1 11 1 3 33 3 - -- - 14 1414 14 LATE SMT. KAMLESH GAR LATE SMT. KAMLESH GAR LATE SMT. KAMLESH GAR LATE SMT. KAMLESH GAR G, G,G, G, THROUGH LEGAL HEIR THROUGH LEGAL HEIR THROUGH LEGAL HEIR THROUGH LEGAL HEIR SHRI I.D. GARG, SHRI I.D. GARG, SHRI I.D. GARG, SHRI I.D. GARG, B BB B- -- -3, COLUMBUS APARTMENT, 3, COLUMBUS APARTMENT, 3, COLUMBUS APARTMENT, 3, COLUMBUS APARTMENT, PLOT NO.15, SECTOR PLOT NO.15, SECTOR PLOT NO.15, SECTOR PLOT NO.15, SECTOR- -- -7, 7,7, 7, PHASE PHASE PHASE PHASE- -- -1, DWARKA, 1, DWARKA, 1, DWARKA, 1, DWARKA, DELHI DELHI DELHI DELHI 110 075. 110 075. 110 075. 110 075. PAN : AAHPG0466F. PAN : AAHPG0466F. PAN : AAHPG0466F. PAN : AAHPG0466F. VS. VS. VS. VS. ASSISTANT ASSISTANT ASSISTANT ASSISTANT COMMISSIONER OF COMMISSIONER OF COMMISSIONER OF COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -3(1), 3(1), 3(1), 3(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VANSH JAIN, ADVOCATE. RESPONDENT BY : SHRI PRAKASH DUBEY , SENIOR DR. DATE OF HEARING : 12 1212 12.01.2021 .01.2021 .01.2021 .01.2021 DATE OF PRONOUNCEMENT : 12 1212 12.01.2021 .01.2021 .01.2021 .01.2021 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 2013-14 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-22, NE W DELHI DATED 3 RD OCTOBER, 2019. 2. THE ASSESSEE, VIDE LETTER DATED 6 TH JANUARY, 2021 HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY HER AND STATE D 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 CERTIFICATE TO THIS EFFECT UNDER S ECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. ITA-9518/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 12 TH JANUARY, 2021. SD/- SD/- (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA (SUDHANSHU SRIVASTAVA ) )) ) (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