Megh Raj, Dirba V. ITO, Ward Sunam HQ, Sangrur

ITA 1024/CHANDI/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5990 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 15-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA
• Assessee Lawyers: SANKET SINGLA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH B, CHANDIGARH (VIRTUAL COURT) .., ! '# .. , $ %& BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM ITA NO. 1024/CHD/2019 ASSESSMENT YEAR : 2016-17 MEGH RAJ S/O SH. LEKH RAJ ANAJ MANDI, DIRBA THE ITO WARD SUNAM HQ. SANGRUR PAN NO: ABPPR5150G APPELLANT RESPONDENT ITA NO. 1025/CHD/2019 ASSESSMENT YEAR : 2016-17 WAZIR CHAND S/O SH. BANARSI DASS PLOT NO. 22, ANAJ MANDI, DIRBA THE ITO WARD SUNAM HQ. SANGRUR PAN NO: ABHPC5547N APPELLANT RESPONDENT !' ASSESSEE BY : SHRI SANKET SINGLA, ADVOCATE #!' REVENUE BY : SHRI ASHOK KHANNA, ADDL.CIT $ %! & DATE OF HEARING : 06/09/2021 '()*! & DATE OF PRONOUNCEMENT : 06/09/2021 %'/ ORDER PER BENCH: BOTH THE ABOVE APPEALS FILED BY THE DIFFERENT ASSESSEE S ARE DIRECTED AGAINST THE COMMON ORDERS OF LD. COMMISSIONERS OF INCOME TAX (APPE AL), PATIALA DT. 15/05/2019 2. IN BOTH THE ABOVE APPEALS THE LD. COUNSEL FOR THE ASSESSEES FURNISHED SEPARATE APPLICATIONS FOR WITHDRAWAL OF THE APPEALS. 3. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEES SUBMITTED THAT SINCE THE ASSESSEES HAVE AVAILED THE IMMUNITY SCHEME I.E; VIVAD SE VISHWAS AND T HE INCOME TAX DEPARTMENT HAS ISSUED FORM NO. 3 / 5, IN RE SPONSE TO THE APPLICATIONS FILED 2 BY THE ASSESSEES, UNDER SECTION 5(1) OF THE DIRECT TA X VIVAD SE VISHWAS ACT, 2020, THEREFORE THE APPEALS OF THE ASSESSEES MAY BE ALLOWED TO BE WITHDRAWN. THE DETAILS OF ABOVE SAID CERTIFICATES ARE AS UNDER: SL.NO. APPEAL NO. NAME OF CASE CERTIFICATE NO. 1. ITA NO. 1024/CHD/2019 SHRI MEGH RAJ 798579950091 220 2. ITA NO. 1025/CHD/2019 SHRI WAZIR CHAND 797989410 091220 4. THE LD. DR DID NOT OBJECT IF THE ABOVE APPEALS OF T HE ASSESSEES ARE DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE APPEALS OF THE ASSESSEES AR E DISMISSED AS WITHDRAWN. 6. IN THE RESULT, APPEALS OF THE ASSESSEES ARE DISMISS ED. ORDER PRONOUNCED ON 06/09/2021 SD/- SD/- .. .., (R.L. NEGI ) ( N.K. SAIN I) $ %&/ JUDICIAL MEMBER ! / VICE PRESIDENT AG DATE: 06/09/2021 (+! ,-.- COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. $ / CIT 4. $ / 01 THE CIT(A) 5. -2 45&456789 DR, ITAT, CHANDIGARH 6. 8:% GUARD FILE