Sh. Inder Kumar Bansal, Sirsa V. ITO, W-1, Sirsa

ITA 1088/CHANDI/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5987 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 05-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MEENAKSHI VOHRA AD DL
• Assessee Lawyers: NONEWITHDRAWAL APPLICATION
• Keywords: FORM 26AS

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A, CHANDIGARH (VIRTUAL COURT) .., .. , BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM ./ ITA NO. 1088/CHD/2019 [ [ / ASSESSMENT YEAR : 2014-15 SHRI INDER KUMAR BANSAL OLD SABZI MANDI, BUND GALI, SIRSA THE ITO W-1, SIRSA ./ PAN NO: ABXPK5112B / APPELLANT / RESPONDENT [ / ASSESSEE BY : NONE(WITHDRAWAL APPLICATION) / REVENUE BY : SMT. MEENAKSHI VOHRA,ADDL. CIT / DATE OF HEARING : 01/09/2021 / DATE OF PRONOUNCEMENT : 01/09/2021 / ORDER PER R.L. NEGI, JUDICIAL MEMBER: THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DT. 24/06/2019 OF CIT(A)-5, LUDHIANA. 2. DURING THE COURSE OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE. WE NOTICED THAT ASSESSEE HAS ALREADY FILED A LETTER ADDRESSED TO THE AR ITAT CHANDIGARH, CONTENTS OF WHICH ARE AS UNDER. REG.: IN THE APPEAL OF SH. INDER BANSAL, OLD SUBZI MANDI, BAND GALI, SIRSA. PAN NO- ABXPK5112B. ASSESSMENT YEAR 2014-15 SUB.: REPLY TO LETTER DATED 27.07.2021 FOR APPEAL NO. 1088/CHANDI/2019 R/SIR, IT IS STATED THAT THE ABOVE MENTION ASSESSEE HAS ALREADY OPTED SCHEME UNDER VIVAD SE VISHWAS AS ACT, 2020. A COPY OF FORM-4 IS ENCLOSED HEREWITH. IT IS STATED THAT NOW THE TRIBUNAL FEES OF RS. 10000/- HAS DULY BEEN TRANSFER FROM MINOR HEAD 400(TAX OF REGULAR ASSESSMENT) TO 300(SELF ASSESSMENT TAX). A COPY OF FORM 26AS IS ENCLOSED HEREWITH. 2 IT IS FOR YOUR KIND INFORMATION PLEASE. I HOPE THAT THIS LETTER IS SUFFICIENT IN COMPLIANCE TO YOUR LETTER DATED 27.07.2021. ANY OTHER INFORMATION WHEN SO EVER REQUIRED WILL BE SUBMITTED LATER ON. YOURS FAITHFULLY, DATE: 19/08/2021 SD/- NARINDER BANSAL (COUNCIL FOR THE ASSESSEE) 3. THE CONTENTS OF THE SAID LETTER REVEAL THAT THE ASSESSEE HAS AVAILED IMMUNITY UNDER VIVAD SE VISHWAS SCHEME. THE APPELLANT/ASSESSEE HAS ALSO PLACED ON RECORD THE COPY OF FORM 4 BEARING CERTIFICATE NO. 232666580300121 ISSUED BY THE INCOME TAX DEPARTMENT IN RESPONSE TO THE APPLICATION FILED BY THE ASSESSEE, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. UNDER THESE CIRCUMSTANCES WE DEEM IT APPROPRIATE TO DISMISS THE PRESENT APPEAL AS WITHDRAWN. 4. WE ACCORDINGLY DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 01/09/2021). SD/- SD/- .., .. ( N.K. SAINI) (R.L. NEGI ) / VICE PRESIDENT / JUDICIAL MEMBER AG DATE: 01/09/2021 / 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