Sanjay Bajaj, Ludhiana V. CIT,Central Circle-III, Ludhiana

ITA 1124/CHANDI/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6055 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 8 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 13-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANDEEP DAHIYA
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH B, CHANDIGARH (VIRTUAL COURT) .., .. , BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM ./ ITA NO. 1124/CHD/2019 [ [ / ASSESSMENT YEAR : 2017-18 SHRI SANJAY BAJAJ 2746/1, GURUDEV NAGAR LUDHIANA THE DCIT CC-III, LUDHIANA ./ PAN NO: ABJPB9963F / APPELLANT / RESPONDENT ./ ITA NO. 1125/CHD/2019 [ [ / ASSESSMENT YEAR : 2017-18 SMT. SUSHMA S BAJAJ 2746/1, GURDEV NAGAR LUDHIANA THE DCIT CENTRAL CIRCLE-III LUDHIANA ./ PAN NO: ABJPB4762C / APPELLANT / RESPONDENT [ / ASSESSEE BY : NONE (WITHDRAWAL APPLICATION) / REVENUE BY : SHRI SANDEEP DAHIYA, CIT / DATE OF HEARING : 22/04/2021 / DATE OF PRONOUNCEMENT : 22/04/2021 / ORDER PER R.L. NEGI, JUDICIAL MEMBER: THE CAPTIONED APPEALS HAVE BEEN FILED BY THE APPELLANTS SH. SANJAY BAJAJ AND SMT. SUSHMA BAJAJ RESPECTIVELY, AGAINST THE SEPARATE ORDERS DATED 17.06.2019, PASSED BY THE OF THE LD. CIT(A)-5, LUDHIANA WHICH PERTAIN TO THE ASSESSMENT YEARS 2017-18, WHEREBY THE LD. CIT(A) HAS DISMISSED THE ASSESSMENT ORDERS PASSED BY THE AO U/S 143(3) OF THE INCOME TAX ACT, 1961 (FOR SHORT THE ACT) 2. DURING THE COURSE OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE. THE LD. DEPARTMENTAL REPRESENTATIVE (DR) BROUGHT TO OUR NOTICE THAT THE APPELLANTS HAVE FILED APPLICATIONS FOR WITHDRAWAL OF THEIR APPEALS ON THE GROUND THAT THEY HAVE AVAILED THE SCHEME UNDER VIVAD SE VISHWAS TAK AND THE INCOME TAX DEPARTMENT HAS ISSUED FORM NO. 3 IN RESPONSE TO THEIR APPLICATIONS FILED UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. 3. WE HAVE PERUSED THE MATERIAL ON RECORD. WE NOTICE THAT THE APPELLANTS HAVE PLACED ON RECORD THE COPIES OF CERTIFICATES ISSUED BY THE DEPARTMENT U/S 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, DETAILS OF WHICH ARE AS UNDER: SL.NO. APPEAL NO. NAME OF CASE CERTIFICATE NO. 1. ITA NO. 1124/CHD/2019 SHRI SANJAY BAJAJ 340771240130421 2. ITA NO. 1125/CHD/2019 SMT. SUSHMA S BAJAJ 340847770130421 4. THE LD. DR FURTHER SUBMITTED THAT SINCE THE APPELLANTS HAVE SETTLED THEIR DISPUTES UNDER THE PROVISIONS OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 , THESE APPEALS MAY BE DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE, WE DISMISS BOTH THE APPEALS AS WITHDRAWN. ORDER PRONOUNCED ON 22/04/2021. .., .. ( N.K. SAINI) (R.L. NEGI ) / VICE PRESIDENT / JUDICIAL MEMBER AG DATE: 22/04/2021 / 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