Raj Kumar Kedia, New Delhi v. ACIT, Central Circle-3,, New Delhi

ITA 4479/DEL/2017 | 2015-2016
Pronouncement Date: 17-03-2021 | Result: Dismissed

Appeal Details

RSA Number 447920114 RSA 2017
Assessee PAN AAOPK6344A
Bench Delhi
Appeal Number ITA 4479/DEL/2017
Duration Of Justice 3 year(s) 8 month(s) 11 day(s)
Appellant Raj Kumar Kedia, New Delhi
Respondent ACIT, Central Circle-3,, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 17-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted F
Tribunal Order Date 17-03-2021
Assessment Year 2015-2016
Appeal Filed On 06-07-2017
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI D BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI G.S. PANNU VICE PRESIDENT AND SHRI K.NARSIMHA CHARY JUDICIAL MEMBER ITA NO.4875/DEL/2017 ASSESSMENT YEAR : 2011-12 ACIT CENTRAL CIRCLE-3 NEW DELHI. VS RAJ KUMAR KEDIA R/O-59/17 BAHUBALI APARTMENTS NEW ROHTAK ROAD NEW DELHI. PAN-AAOPK6344A APPELLANT RESPONDENT ITA NO.4479/DEL/2017 ASSESSMENT YEAR : 2015-16 RAJ KUMAR KEDIA R/O-59/17 BAHUBALI APARTMENTS NEW ROHTAK ROAD KAROL BAGH NEW DELHI-110005. PAN-AAOPK6344A VS ACIT CENTRAL CIRCLE-3 NEW DELHI. APPELLANT RESPONDENT APPELLANT BY MR.NIPPUN MITTAL CA RESPONDENT BY SH.M.BARNWAL SR.DR DATE OF HEARING 17.03.2021 DATE OF PRONOUNCEMENT 17.03.2021 ORDER PER G.S. PANNU VP : THESE APPEALS BY THE REVENUE AND THE ASSESSEE FOR T HE ASSESSMENT YEARS 2011-12 & 2015-16 ARE DIRECTED AGAINST THE SEPA RATE ORDERS OF LEARNED CIT(A)-23 NEW DELHI BOTH DATED 03.05.2017. 2. THE ASSESSEE VIDE HIS LETTER DATED NIL HAS REQUESTE D FOR WITHDRAWAL OF THE APPEAL FILED BY HIM FOR ASSESSMENT YEAR 2 015-16 AND ALSO REQUESTED FOR DISMISSAL OF APPEAL FILED BY THE REVENUE FO R ASSESSMENT YEAR 2011-12 AND STATED THAT THE ASSESSE E HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR BOTH THE ASSESSMENT YEARS UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS S CHEME 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE ITA NO.-4875 & 4479/DEL/2017 2 VISHWAS ACT 2020 HAS ALSO BEEN FILED IN BOTH THE APPEALS FOR ASSESSME NT YEARS 2011-12 & 2015-16. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE WE ACCEPT THE REQUEST OF THE A SSESSEE FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND DISMISSA L OF APPEAL FILED BY THE REVENUE HAVING BEEN INFRUCTUOUS.. 5. IN THE RESULT BOTH THE APPEALS FILED BY THE REVENUE AS WELL AS THE ASSESSEE ARE DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HE ARING IN THE PRESENCE OF BOTH THE PARTIES ON 17 TH MARCH 2021. SD/- SD/- (K.NARSIMHA CHARY) (G.S . PANNU) JUDICIAL MEMBER VICE PRESID ENT * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI