Lal Chand, Morinda V. ITO, W-2(4), Ropar

ITA 1052/CHANDI/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2216 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 26-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: LAGANPREET SANDHU CIT
• Assessee Lawyers: S K MUKHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH B, CHANDIGARH (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT AND SHRI R.L. NEGI, JUDICIAL MEMBER ITA NO. 1052/CHD/2019 ASSESSMENT YEAR : 2010-11 LAL CHAND S/O SHRI INDER LAL R/O 245 WARD NO. 3, KAINAUR ROAD, NEAR SBOP MORINDA, PUNJAB THE ITO WARD 2(4), ROPAR ./ PAN NO. AIOPC6292Q / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI S.K. MUKHI, ADVOCATE / REVENUE BY : SMT. LAGANPREET SANDHU, ADDL. CIT ! ' # / DATE OF HEARING : 18/02/2021 $%&'() # / DATE OF PRONOUNCEMENT : 18/02/2021 / ORDER PER N.K. SAINI, VICE PRESIDENT: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-1, CHANDIGARH DT. 22/05/2019. 2. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED AN AP PLICATION FOR WITHDRAWAL OF THIS APPEAL STATING THEREIN AS UNDER: SUB:- WITHDRAWAL OF APPEAL OF SH. LAI CHAND, H. NO- 245, WARD NO- 3, MORINDA (PB) FOR THE A.Y.- 2010-11, PAN- AIOPC62 92Q FIXED FOR 18.02.2021. SIRS, THIS IS FOR YOUR KIND INFORMATION THAT THE ASSESSEE HAD FILED AN APPEAL AGAINST THE ORDERS OF CIT APPEAL-1, CHANDIGA RH, ON DT. 26.07.2019 VIDE ACK NO-ITA1052/CHANDI/2019. THE ASS ESSEE OPTED THE SCHEME UNDER THE DIRECT TAX VIVAD SE VISHWAS AC T 2020, TO PURCHASE PEACE OF MIND AND TO END THE LITIGATION FO R ALL PURPOSES. THE ASSESSEE DEPOSITED THE REQUIRED TAX AS PER FORM NO-3 AND SUBMITTING THE INTIMATION UNDER THE SAID SCHEME IN FORM NO- 4 ALONG WITH THIS LETTER. COPY OF CHALLAN FOR RS. 35308/- I S HEREWITH ENCLOSED. THEREFORE, THE SAID APPEAL FILED FOR THE ASSESSMENT YEAR 2010-11 2 WITH ACK NO-ITA1052/CHANDI/2019 IS HEREWITH CONSIDE RED AS WITHDRAWN. SD/- LAL BAHADUR GUPTA (ADVOCATE) FOR THE A 3. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT SINCE THE ASSESSEE HAS AVAILED THE IMMUNITY SC HEME I.E; VIVAD SE VISHWAS AND THE INCOME TAX DEPARTMENT HAS SINCE ISSUED FORM 3 BEARING CERTIFICATE NO. 822925940151220 , IN RESPONSE TO THE APPLICATION FILED BY THE ASSESSE E, 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. DR DID NOT OBJECT IF APPEAL OF THE ASSES SEE 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 DISMISS ED. (ORDER PRONOUNCED IN THE OPEN COURT ON 18/02/2021 ) SD/- SD/- (R.L. NEGI) (N.K. SAINI) JUDICIAL MEMBER VICE PRESIDENT DATED : 18/02/2021 AG *% +,-. -( / COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. CIT 4. THE CIT(A) 5. DR, ITAT, CHANDIGARH 6. GUARD FILE