M/s Oak Constructions & Properties Pvt. Ltd., Shimla V. ITO (TDS), Shimla

ITA 1106/CHANDI/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7671 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 24-03-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 07-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA CIT

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH B CHANDIGARH , ! ' , ' # $ % & ' , () ! BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM ./ ITA NO. 1106/CHD/2019 # % -% / ASSESSMENT YEAR : 2014-15 M/S OAK CONSTRUCTIONS & PROPERTIES PVT. LTD., EAST BOURNE RESORTS, KHALINI, DISTT. SHIMLA. # VS THE ITO, SHIMLA. !. () ./ PAN NO: AAACO7731R ./ / APPELLANT 01./ / RESPONDENT # %2 3 4 (/ ASSESSEE BY : SHRI PARIKSHIT AGGARWAL, C.A. 5! 3 4 (/ REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT & #6 3 )/ DATE OF HEARING : 24.03.2021 789- 3 )/ D ATE OF PRONOUNCEMENT : 30.03.2021 HEARING CONDUCTED VIA WEBEX / ORDER BY THE PRESENT APPEAL, THE ASSESSEE ASSAILS THE CO RRECTNESS OF THE ORDER DATED 31.05.2019 OF CIT(A), SHIMLA PER TAINING TO 2014-15 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER AT THE TIME OF HEARING, LD. AR SUBMITTED THAT THE ASSESSEE HAS AVAILED OF THE DIRECT TAX VIVAD SE VI SHWAS SCHEME, 2020 BY WAY OF FILING AN APPLICATION WHICH HAS BEEN ACCEPTED BY THE DEPARTMENT BY ISSUANCE OF FORM NO. 3. COPY FILED. IN THESE CIRCUMSTANCES, RELYING UPON THE AP PLICATION DATED 19.03.2021 PRAYER FOR WITHDRAWAL OF THE APPEAL IS M ADE. ITA-1106/CHD/2019 A.Y. 2014-15 PAGE 2 OF 2 3. THE LD. SR.DR SHRI ASHOK KHANNA ON A PERUSAL OF RECORD HAD NO OBJECTION TO THE PRAYER OF THE ASSESSEE. 4. WE HAVE HEARD THE SUBMISSIONS AND PERUSED THE MA TERIAL ON RECORD. IN THE AFOREMENTIONED PECULIAR FACTS AND CI RCUMSTANCES CONSIDERING THE RECORD AND THE SUBMISSIONS, THE APP EAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. SAID ORDER WAS PRONOUNCED AT THE TIME OF VIRTUAL HEARING ITSELF IN THE PRESEN CE OF THE PARTIES VIA WEBEX. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ORDER PRONOUNCED ON 30 TH MARCH,2021. SD/- SD/- ( ) ( ) (ANNAPURNA GUPTA) (DIVA SINGH) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / 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 / BY ORDER, / ASSISTANT REGISTRAR