Sudha Agarwal, Hardwar v. ITO WARD - 1(3)(3), Hardwar

ITA 39/DDN/2019 | 2014-2015
Pronouncement Date: 18-05-2021 | Result: Dismissed

Appeal Details

RSA Number 3926014 RSA 2019
Assessee PAN ABQPA6583K
Bench Dehradun
Appeal Number ITA 39/DDN/2019
Duration Of Justice 1 year(s) 11 month(s) 18 day(s)
Appellant Sudha Agarwal, Hardwar
Respondent ITO WARD - 1(3)(3), Hardwar
Appeal Type Income Tax Appeal
Pronouncement Date 18-05-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 18-05-2021
Last Hearing Date 05-02-2021
First Hearing Date 05-02-2021
Assessment Year 2014-2015
Appeal Filed On 31-05-2019
Judgment Text
PAGE | 1 INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE SHRI SUDHANSHU SRIVASTAVA JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI ACCOUNTANT MEMBER ITA NO. 39 /D DN / 2019 (ASSESSMENT YEAR: 2014 - 15 ) SUDHA AGARWAL 312 - 313 GOVIND PURI HARDWAR UTTARAKHAND PAN: ABQPA6583K VS. ITO WARD - 1(3)(3) HARDWAR (APPELLANT (RESPONDENT) REVENUE BY: SHRI DHRUV MONGA ADV ASSESSEE BY : SHRI N. C. UPPDHAY SR. DR DATE OF HEARING 05 /03/2021 DATE OF PRONOUNCEMENT 1 8 / 0 5 /2021 O R D E R PER PRASHANT MAHARISHI A. M. 1. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD CIT(A) DEHRADUN DATED 29.03.2019 FOR THE ASSESSMENT YEAR 2014 - 15 WHEREIN PENALTY LEVIED BY THE LD AO U/S 271(1)(C) OF THE ACT OF RS. 3 70 000/ - IS CONFIRMED FOR AS SESSMENT YEAR 2014 - 15. 2. AT THE TIME OF HEARING THE LD AR SUBMITTED THAT THE PETITION DATED 17.02.2021 FOR WITHDRAWAL OF THIS APPEAL FOR THE REASON THAT THE ASSESSEE HAS OPTED FOR SETTLEMENT OF THE DISPUTE BY FILING A DECLARATION IN FORM NO. 1 AND 2 UNDER DIRECT TAXES VIVAAD SE VISHWAS ACT 2020 ON 26.01.2021. CONSEQUENTLY FORM NO. 3 HAS ALSO BEEN ISSUED BY THE PR. CIT DEHRADUN ON 09.02.2021 AND THEREFORE THE APPEAL OF THE ASSESSEE MAY BE TREATED AS WITHDRAWN. 3. THE LD DR DID NOT OBJECT TO THE SAME. 4. ON C AREFUL CONSIDERATION OF THE APPLICATION OF THE ASSESSEE IT IS NOTED THAT THE ASSESSEE HAS ALREADY APPLIED FOR SETTLEMENT OF DISPUTE INVOLVED IN THIS APPEAL BY FILING DECLARATION UNDER THE DIRECT TAXES VIVAAD SE VISHWAS ACT 2020 AND CONSEQUENTLY FORM NO. 3 HAS ALSO BEEN ISSUED ON 09.02.2021 . PAGE | 2 THEREFORE THE APPEAL OF THE ASS ESSEE IS DISMISSED AS WITHDRAWN WITH A LIBERTY TO ASSESSEE TO APPLY FOR RECALL OF THIS ORDER IN THE EVEN DISPUTE INVOLVED IN THE APPEAL IS NOT SETTLED UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT 2020. ORDER PRONOUNCED IN THE OPEN COURT ON 1 8 . 0 5 .2021. - S D / - - S D / - (SUDHANSHU SRIVASTAVA) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 1 8 . 0 5 .2021 A K KEOT COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT NEW DELHI