Appeal details
Counselvise Citation
[2020] 111 COUNSELVISE.COM (IT) 0638 (ITAT-CHANDIGARH)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
9 month(s) 3 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
08-06-2020
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
SMC
Assessment Year
2011-2012
Appeal Filed On
05-09-2019
Judgement Text
, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH B, CHANDIGARH (VIRTUAL COURT) .., ! '# #$ %, & '( BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, J M ITA NOS. 1189 TO 1192/CHD/2019 ASSESSMENT YEAR : 2011-12 SMT. AARTI VERMA C/O VINEET THAKRAL, ADVOCATE, H.NO. 1491, SECTOR-4, PANCHKULA, HARYANA ITO, W - 1(3) SECTOR-17 CHANDIGARH PAN NO: ADYPV5033B APPELLANT RESPONDENT !' ASSESSEE BY : SHRI VINEET THAKRAL, ADVOCATE #!' REVENUE BY : SHRI ARVIND SUDARSHAN, JCIT (SR. DR) $ %! & DATE OF HEARING : 08/06/2020 '()*! & DATE OF PRONOUNCEMENT : 08/06/2020 ')/ ORDER PER N.K. SAINI, VICE PRESIDENT ALL THE ABOVE APPEALS ARE FILED BY THE ASSESSEE AGAIN ST THE SEPARATE ORDERS OF THE LD. CIT(A)-1, CHANDIGARH DT. 28/06/2019 IN ITA NO. 1 189 & 1192/CHD/2019 AND 06/06/2019 IN ITA NO. 1190 & 1191/CHD/2019. 2. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED AN APPLI CATION FOR WITHDRAWAL OF THESE APPEALS STATING THEREIN AS UNDER: MISC. APPLICATION FOR WITHDRAWAL OF APPEALS NO. ITA 1189/CHANDI/2019 TO 1192/CHANDI/2019 (TOTAL 4 APPEALS) LISTED FOR HEARI NG ON 08.06.2020 RESPECTFULLY SHOWETH: 1. THAT THE APPELLANT HAS FILED ABOVE MENTIONED 4 APPE ALS (APPEAL NO. ITA 1189/CHANDI/2019 TO 1192/CHANDI/2019) BEFORE THIS H ON'BLE BENCH AGAINST THE ORDERS PASSED BY COMMISSIONER OF INCOME TAX (APPEALS)-L, C HANDIGARH. 2. THE SAID APPEALS WERE LISTED FOR HEARING ON 18.3.20 20 AND WERE ADJOURNED DUE TO OUTBREAK OF NOVEL CORONAVIRUS. NOW, THE APPEALS ARE FIXED FOR HEARING ON 08.06 . 2020 (MONDAY). 3. THAT IN THE MEANWHILE, THE CENTRAL GOVERNMENT HAS I NTRODUCED AMNESTY SCHEME I.E. THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. IN TERMS OF THE SAID SCHEME, THE ASSESSEE APPELLANT HAS ALSO FILED DECLARATION IN FORM -1 VID E APPLICATION DATED 21.03.2020. 4. THAT THE DECLARATION FILED BY THE ASSESSEE HAS BEEN ACCEPTED BY THE DESIGNATED AUTHORITY AND IN THIS REGARD CERTIFICATE DATED 11.0 5.2020 BEARING NO 337036520110520 HAS BEEN ISSUED. THE COPY OF THE SAID CERTIFICATE IS AN NEXED HEREWITH AS ANNEXURE A-L. 2 5. THAT IN TERMS OF THE PROVISIONS OF THE SCHEME, THE ASSESSEE- APPELLANT IS WITHDRAWING ALL ABOVE SAID FOUR APPEALS. IT IS, THEREFORE, PRAYED THAT THE PRESENT APPLICATI ON MAY BE ALLOWED AND THE ASSESSEE MAY BE ALLOWED TO WITHDRAW THE ALL FOUR AP PEALS. THANKING YOU, YOURS FAITHFULLY, SD/- AARTI VERMA 3. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR T HE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS AVAILED THE IMMUNITY SCHEME I.E; VIVAD SE VISHWAS AND T HE INCOME TAX DEPARTMENT HAS SINCE ISSUED FORM NO. 3, IN RESPONSE T O THE APPLICATION FILED BY THE ASSESSEE, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THEREFORE ALL THE ABOVE APPEALS OF THE ASSESSEE MAY BE ALLOWED TO B E WITHDRAWN. 4. THE LD. SR. DR DID NOT OBJECT IF APPEALS OF THE ASS ESSEE ARE DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 6. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMISSE D. (ORDER PRONOUNCED IN THE OPEN COURT ON 08/06/2020) SD/- SD/- #$ % .., (SANJAY GARG ) ( N.K. SAI NI) & '(/ JUDICIAL MEMBER ! / VICE PRESIDENT AG DATE: 08/06/2020 (+! ,-.- COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. $ / CIT 4. $ / 01 THE CIT(A) 5. -2 45&456789 DR, ITAT, CHANDIGARH 6. 8:% GUARD FILE
