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

ITA 1135/CHANDI/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7859 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 7 month(s) 15 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: 2016-2017
• Appeal Filed On: 14-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH B, CHANDIGARH , ! ' , $ % & ' ( , ' BEFORE: SMT.DIVA SINGH, JUDICAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER ./ ITA NO.1135/CHD/2019 / ASSESSMENT YEAR : 2016-17 M/S OAK CONSTRUCTIONS & PROPERTIES PVT. LTD., EAST BOURNE RESORTS, KHALINI, DISTT. SHIMLA. THE INCOME TAX OFFICER(TDS), SHIMLA. ./PAN NO: AAACO7731R /APPELLANT /RESPONDENT /ASSESSEE BY : SHRI PARIKSHIT AGGARWAL, CA ! / REVENUE BY : SMT.ASHOK KHANNA, ADDL.CIT ' # $ /DATE OF HEARING : 24.03.2021 %&'( $ /DATE OF PRONOUNCEMENT: 30.03. 2021 (VIRTUAL COURT) / ORDER PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER : THE ABOVE APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), SHIMLA H.P. [(IN SHORT REFERRED TO AS CIT(A)] DAT ED 20.06.2019 RELATING TO THE ASSESSMENT YEAR 2016-17, PASSED U/ S 250(6)) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO A S ACT. ITA NO.1135/CHD/2010 A.Y. 2016-17 PAGE 2 OF 3 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT SINCE THE ASSESSEES APPLICATION FOR SETTLING THE DISPUTE UNDER THE 'VIVAD SE VISHWAS SCHEME, 2020' (VSV) HAS BEEN ACCEPTED BY THE INCOME TAX DEPARTMENT AND FORM NO.3 HAS BEEN ISSUED EVIDENCING THE SAME, THEREFORE, HE INTE NDS TO WITHDRAW THE PRESENT APPEAL. SEPARATE APPLICATION DATED 19.03.2021 FOR WITHDRAWAL OF THE APPEAL HAS BEEN SU BMITTED BY THE LD. COUNSEL FOR THE ASSESSEE. THE LD. DR DID NO T OBJECT TO THE SAME. 3. WE HAVE PERUSED THE RECORDS AND DOCUMENTS BEFOR E US AND FIND THAT THE DISPUTE IN THE ABOVE APPEAL STANDS SE TTLED UNDER THE VSV SCHEME, WHICH IS EVIDENCED BY FORM NO.3 ISS UED BY THE DEPARTMENT IN THIS RESPECT DATED 29.01.2021. IN VIEW OF THE SAME, THE ASSESSEES APPLICATION TO WITHDRAW THE AP PEAL IS ACCEPTED. 4. IN THE RESULT, THE ABOVE APPEAL OF THE ASSESSEE IS HEREBY DISMISSED AS 'WITHDRAWN'. ORDER PRONOUNCED ON 30.3.2021. SD/- SD/- (DIVA SINGH) (ANNAPURNA GUPTA) !'/ JUDICIAL MEMBER )*'/ ACCOUNTANT MEMBER DATED: 30 TH MARCH, 2021 * * ITA NO.1135/CHD/2010 A.Y. 2016-17 PAGE 3 OF 3 *+ ,+ / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ' - / CIT 4. ' - ( )/ THE CIT(A) 5. +./ 0 , $ 0 , 123/4 / DR, ITAT, CHANDIGARH 6. /3 / GUARD FILE ' / BY ORDER, / ASSISTANT REGISTRAR