SHRI TAJINDER PAL SINGH, HOSHIARPUR V. INCOME TAX OFFICER WARD-4, HOSHIARPUR

ITA 111/ASR/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0197 (ITAT-AMRITSAR)
• Duration Of Justice: 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 18-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHARAN DAS DR
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ./ ITA NO. 111 /ASR/2020 / ASSESSMENT YEAR : 2010-11 TAJINDER PAL SINGH VPO KOT FATUHI HOSHIARPUR THE ITO WARD-4, HOSHIARPUR ./ PAN NO. BLDPS4342A / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI DINESH SARNA, CA SHRI ASHRAY SARNA, CA ! / REVENUE BY : SHRI CHARAN DAS, DR ! &/ DATE OF HEARING : 10/11/2020 ! &/ DATE OF PRONOUNCEMENT : 10/11/2020 / // / ORDER PER N.K. SAINI, VICE PRESIDENT THE PRESENT APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER DT. 29/09/2018 OF THE LD. CIT(A)-1, JALANDHAR. 2. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED AN APPL ICATION FOR WITHDRAWAL OF THIS APPEAL STATING THEREIN AS UNDER: SUB: WITHDRAWAL OF APPEAL IN THE CASE OF TAJINDER P AL SINGH, VPO KOT FATUHI, DISTT. HOSHIARPUR FOR THE ASSTT. YEAR 2 010-11 ITA NO. 111/ASR/2020 PAN:BLDPS4342A IN CONNECTION WITH ABOVE IT IS SUBMITTED THAT ASSES SMENT IN THE CASE OF ASSESSEE WAS COMPLETED U/S 143(3) R.W.S 147 OF THE I.T. ACT, 1961. ASSESSEE 2 PREFERRED AN APPEAL BEFORE THE WORTHY CIT(A)-1, JAL ANDHAR, WHEREIN THE APPEAL WAS DISMISSED, THEREAFTER ASSESSEE FURTHER P REFERRED APPEAL BEFORE YOUR GOOD SELF VIDE RECEIPT DATED 18/03/2020 . SIR, IT IS SUBMITTED THAT ASSESSEE HAVE OPTED FOR S CHEME UNDER VIVAD SE VISHWAS ACT, 2020, COPY OF FORM NO.-3 IS ENCLOSED H EREWITH. IT IS THEREFORE REQUESTED THAT APPEAL FILED MAY KINDLY BE TREATED A S WITHDRAWN. THANKING YOU, YOURS FAITHFULLY SD/- (ASHRAY SARNA) COUNSEL FOR THE ASSESSEE 3. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT SINCE THE ASSESSEE HAS AVAILED THE IMMUNITY SCHEME I .E; VIVAD SE VISHWAS AND THE INCOME TAX DEPARTMENT HAS SINCE ISSUED FORM 3 BEARING CERTIFICATE NO. 695724160031120 , IN RESPONSE TO THE APPLICATION FILED BY THE ASSESSEE, U NDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THE REFORE THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 4. THE LD. SR. DR DID NOT OBJECT IF APPEAL OF THE ASSE SSEE IS DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE APPEAL OF THE ASSESSEE IS D ISMISSED AS WITHDRAWN. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 10/11/2020) SD/- SD/- (N.K. CHOUDHRY) (N.K. SAINI) JUDICIAL MEMBER VICE PRESIDENT DATED : 10/11/2020 !,-, / COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. CIT 4. THE CIT(A) 5. DR, ITAT, AMRITSAR 6. GUARD FILE