Smt. Meena Bansal, Sirsa V. ITO, W-2, Sirsa

ITA 1016/CHANDI/2019

AI Insights

This case involves an appeal by Smt. Meena Bansal against the order of the Ld. CIT(A), Hisar, dated 30/04/2019, pertaining to the Assessment Year 2014-15. During the hearing, no representative appeared on behalf of the assessee; however, a withdrawal application was submitted via email. The application indicated that the assessee had opted for the Vivad Se Vishwas scheme, a government initiative aimed at resolving pending tax disputes. The Income Tax Department had issued Form 5 to the assessee, confirming her participation in the scheme. The Ld. Sr. DR did not object to the dismissal of the appeal as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127571 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 7 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Next Hearing Date: 26-02-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 10-07-2019
• Laws Referred To: Direct Tax Vivad se Vishwas Act, 2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ “एस.एम.सी” , च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH ीमती दवा संह, या#यक सद$य BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER ITA No. 1016/Chd/2019 Assessment Year : 2014-15 Smt. Meena Bansal C/o Narinder Bansal, Advocate, Old Subzi Mandi, Near Ekta Chowk, Band Gali, Sirsa The ITO Ward-2, Sirsa PAN NO: AAJPB0950D Appellant Respondent ! " Assessee by : None (Withdrawal Application) # ! " Revenue by : Shri Akashdeep, JCIT, Sr. DR $ % ! & Date of Hearing : 27/02/2023 '()* ! & Date of Pronouncement : 27/02/2023 आदेश/Order PER DIVA SINGH, JM : This is an appeal by the Assessee against the order of the Ld. CIT(A), Hisar dt. 30/04/2019 pertaining to A.Y. 2014-15. 2. During the course of hearing nobody was present on behalf of the assessee, however withdrawal application through e-mail has been furnished which read as under: Sub: Reply to Letter dt. 16.01.2023 for Appeal No. 1016/Chandi/2019 (Smt. Meena Bansal) (A.Y. 2014-15) R/Sir, It is stated that the above mentioned appeal is fixed for 27.02.2023. It is further stated that the above-mentioned assessee has already opted scheme under Vivad Se Vishwas as Act, 2020. The copies of Form-4 & Form-5 are enclosed herewith. 2 It is for your kind information please. I hope that this letter is sufficient in compliance to your letter dated 16.01.2023. Any other information when so ever required will be submitted later on. Regards Adv. Narinder Bansal CA Yogesh Bansal 3. During the course of hearing it is noticed that the assessee has availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has since issued Form 5 bearing Certificate No. 232666580300121, in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn. 4. The Ld. Sr. DR did not object if appeal of the assessee is dismissed as withdrawn. 5. In view of the above the appeal of the assessee is dismissed as withdrawn. 6. In the result, appeal of the assessee is dismissed. (Order pronounced in the open Court on 27/02/2023 ) Sd/- दवा संह (DIVA SINGH) या#यक सद$य / JUDICIAL MEMBER AG Date: 27/02/2023 ( + ! , - . - Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. $ / CIT 4. $ / 0 1 The CIT(A) 5. - 2 ग 4 5 & 4 5 678 ग9 DR, ITAT, CHANDIGARH 6. ग 8 : % Guard File