ACIT, New Delhi v. Shri Ved Pal Tokas, New Delhi

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES G : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI BHAVNESH SAINI JUDICIAL MEMBER AND SHRI N.K. BILLAIYA ACCOUNTANT MEMBER ITA.NO.1147/DEL./2017 ASSESSMENT YEAR 2012-2013 THE ACIT CIRCLE - 33(1) ROOM NO.1305 13 TH FLOOR E-2 BLOCK PRATYKSHYA KAR BHAWAN SHYAMA PRASAD MUKHERJEE CIVIC CENTRE JAWAHAR LAL NEHRU MARG MINTO ROAD NEW DELHI. PIN - 110 002. [ VS. SHRI VED PAL TOKAS A-12 NEW NANGAL DEWAT RANGPURI VASANT KUNJ NEW DELHI 110 070. PAN ACMPT9502C (APPELLANT) (RESPONDENT) CROSS OBJECTION NO.102/DEL./2017 ARISING OUT OF ITA.NO.1147/DEL./2017 - ASSESSMENT YEAR 2012-2013 SHRI VED PAL TOKAS A-12 NEW NANGAL DEWAT RANGPURI VASANT KUNJ NEW DELHI 110 070. PAN ACMPT9502C [ VS. THE ACIT CIRCLE - 33(1) ROOM NO.1305 13 TH FLOOR E-2 BLOCK PRATYKSHYA KAR BHAWAN SHYAMA PRASAD MUKHERJEE CIVIC CENTRE JAWAHAR LAL NEHRU MARG MINTO ROAD NEW DELHI. PIN - 110 002. (CROSS OBJECTOR) (RESPONDENT) FOR REVENUE : SHRI PRAKASH DUBEY SR. DR FOR ASSESSEE : SHRI R.K. GUJRAL C.A. DATE OF HEARING : 18.03.2021 DATE OF PRONOUNCEMENT : 18.03.2021 2 ITA.NO.1147/DEL./2017 & C.O.NO.102/DEL./2017 SH. VED PAL TOKAS NEW DELHI. ORDER PER BHAVNESH SAINI J.M. THE DEPARTMENTAL APPEAL AS WELL AS CROSS OBJECTION ARE DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)- 11 NEW DELHI DATED 06.12.2016 FOR THE A.Y. 2012-2013. 2. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT ASSESSEE HAS SETTLED THE MATTER IN DEPARTMENTAL APPEAL UNDER VIVAD SE VISHWAS SCHEME 2020 AND FORM NO.3 HAVE ALREADY BEEN ISSUED. HE HAS THEREFORE SUBMITTED THAT DEPARTMENTAL APPEAL HAS BECOME INFRUCTUOUS AND HE SEEKS PERMISSION TO WITHDRAW THE CROSS OBJECTION. 3. IN VIEW OF THE ABOVE THE DEPARTMENTAL APPEAL SINCE HAVE ALREADY BEEN SETTLED UNDER VIVAD SE VISHWAS SCHEME 2020 HAS BECOME INFRUCTUOUS. THE CROSS OBJECTION OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT DEPARTMENTAL APPEAL AND CROSS OBJECTION OF THE ASSESSEE ARE DISMISSED. 3 ITA.NO.1147/DEL./2017 & C.O.NO.102/DEL./2017 SH. VED PAL TOKAS NEW DELHI. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (N.K. BILLAIYA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI DATED 18 TH MARCH 2021 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT G BENCH DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.