Sh. Vishal Prasher, Ludhiana V. ITO, W-1(5), Ludhiana

ITA 1091/CHANDI/2019

AI Insights

This case involves an appeal by the Assessee, Vishal Prashar, against the order of the Ld. CIT(A)-1, Ludhiana, dated 26/06/2019 for the Assessment Year 2011-12. The Assessee, represented by CA. Gaurav Sharma, filed an application to withdraw the appeal to benefit from the Vivad se Vishwas Scheme, 2020. This scheme is aimed at resolving pending tax disputes. The withdrawal application was not objected to by the Revenue, represented by Smt. Tarundeep Kaur, Sr. DR. Consequently, the tribunal dismissed the appeal as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127559 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Next Hearing Date: 06-02-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 05-08-2019
• Laws Referred To: Vivad se Vishwas Scheme, 2020, DTVSV Act
• 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 ी व म संह यादव, लेखा सद%य BEFORE: SHRI. VIKRAM SINGH YADAV, AM ITA No. 1091/Chd/2019 Assessment Year : 2011-12 Vishal Prashar House No. HM 49, Punjab Housing Board Colony, Sukhdev Nagar, Jamalpur, Ludhiana-141010 The ITO Ward-1(5) Ludhiana PAN NO: AMRPP6603R Appellant Respondent ! " Assessee by : Withdrawal Application # ! " Revenue by : Smt. Tarundeep Kaur, Sr. DR $ % ! & Date of Hearing : 07/02/2023 '()* ! & Date of Pronouncement : 07/02/2023 आदेश/Order PER VIKRAM SINGH YADAV, AM This is an appeal by the Assessee against the order of the Ld. CIT(A)-1, Ludhiana dt. 26/06/2019 pertaining to A.Y. 2011-12. 2. During the course of hearing the Ld. Counsel for the Assessee moved an application to withdraw the appeal through email stating therein as under: Sub: Withdrawal of Appeal to avail benefits of Vivad se Vishwas Scheme, 2020 Respected Members, With regard to the captioned subject, it is humbly submitted that the Assessee filed the above said Appeal before your honours Bench on 06.08.2019. Further, he filed Forms 1 & 2 under Vivad se Vishwas Scheme, 2020 as on 30.12.2020 to avail the benefits of this scheme. Thereafter, on 01.01.2021, he received Form 3 under Section 5(1) of DTVSV Act, from the Ld. PCIT, Ludhiana-I. 2 Then he filed Form 4 under the Scheme. Lastly, he has also received Form 5 from the Income Tax Department. We have earlier filed the Appeal withdrawal Letter on 29.10.2021 before the Hon'ble Bench. We are filing the same Letter before your honours now and it is further requested to your honours for the withdrawal of the above said Appeal so that the Assessee can avail the benefits of Vivad se Vishwas Scheme, we shall be thankful to your honours. Regards: CA. Gaurav Sharma 3. Ld. Sr. DR did not object if the appeal of the assessee is dismissed as withdrawn. 4. In view of the above the appeal of the assessee is dismissed as withdrawn. 5. In the result, appeal of the Assessee is dismissed. (Order pronounced in the open Court on 07/02/2023 ) Sd/- व म संह यादव (VIKRAM SINGH YADAV) लेखा सद%य / ACCOUNTANT MEMBER AG Date: 07/02/2023 ( + ! , - . - 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