Vipin Sharma, New Delhi V. DCIT CC-1 , Gurgaon

ITA 972/DEL/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 7502 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 06-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’, NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA Nos. 971 to 976/Del/2019 Assessment Years: 2010-11 to 2015-16 Vipin Sharma, A-304, Ansal Chamber-1,3, Bhikaji Cama Place, New Delhi-1100 66 Vs. DCIT, Central Circle-1, New Delhi. PAN :AARPS7647C (Appellant) (Respondent) ORDER PER BENCH: This is a group of six appeals, filed by the same assessee for assessment years 2010-11 to 2015-16. 2. The ground raised by the assessee in assessment year 2010- 11 in ITA No. 971/Del/2019 is as under: “1. That on facts and in law in the absence of recovery of any incriminating material during the course of search against the assessee the order of assessment dated 26 th December 2017 passed by AO u/s. 153A is bad in law and void ab-initio. Appellant by Shri Shaurya Jain, CA Respondent by Shri T. Kipgen, CIT (DR) Date of hearing 14.03.2022 Date of pronouncement 14.03.2022 2 ITA Nos.971 TO 976/Del.2019 2. That on facts and in law the CIT(A) has erred in observing/holding that “the AO is advised to take necessary action in the case of appellant in all the years under consideration with respect to loan/deposit taken from M/s. Spaze Towers Pvt. Ltd. in cash and thus otherwise that by specified modes as per provisions of the Act.” 3. Similar grounds have been raised by the assessee in all other years also. 4. Before us, the learned authorized representative has filed a letter dated 12.03.2022, praying that the assessee wants to withdraw all the aforesaid appeals as the issue raised in these appeals has been rendered academic. 5. Learned Departmental Representative has no objection to the aforesaid request of the assessee. We, therefore, dismiss the appeals of the assessee as being withdrawn. 6. In the result, all the appeals are dismissed as withdrawn. Order pronounced in the open court on 14 th March, 2022 Sd/- Sd/- (NARENDER KUMAR CHOUDHARY) ( ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 14 th March, 2022. Mohan Lal Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 3 ITA Nos.971 TO 976/Del.2019 Sl. No. Particulars Date 1. Date of dictation (Order drafted through Dragon software): 14.03.2022 2. Date on which the draft of order is placed before the Dictating Member: 3. Date on which the draft of order is placed before the other Member: 14.03.2022 4. Date on which the approved draft of order comes to the Sr. PS/PS: 14.03.2022 5. Date of which the fair order is placed before the Dictating Member for pronouncement: 6. Date on which the final order received after having been singed/pronounced by the Members: 7. Date on which the final order is uploaded on the website of ITAT: 8. Date on which the file goes to the Bench Clerk 14.03.2022 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: