Sh. Dinesh Kumar Bansal, Samana V. ITO, Ward, Samana

ITA 1198/CHANDI/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7906 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Chandigarh
• Next Hearing Date: 25-08-2020
• Assessment Year: 2015-2016
• Appeal Filed On: 07-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARVIND SUDARSHAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH A, CHANDIGARH (VIRTUAL COURT) .., !' '# $, % &' BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, J M ITA NO. 1198/CHD/2018 ASSESSMENT YEAR : 2015-16 SHRI DINESH KUMAR BANSAL #279/12, SEKHON COLONY SAMANA THE ITO WARD, SAMANA PAN NO: ADBPB3807A APPELLANT RESPONDENT !' ASSESSEE BY : SHRI TEJ MOHAN SINGH, ADVOCATE #!' REVENUE BY : SHRI ARVIND SUDARSHAN (JCIT DR) $ %! & DATE OF HEARING : 25/08/2020 '()*! & DATE OF PRONOUNCEMENT : 25/08/2020 &(/ ORDER PER N.K. SAINI, VICE PRESIDENT THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), PATIALA DT. 26/07/2018. 2. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED AN AP PLICATION FOR WITHDRAWAL OF THIS APPEAL STATING THEREIN AS UNDER: IN THE MATTER OF ITA NO. 1198/CHANDI/2018 RELATING TO THE ASSESSMENT YEAR 2015-16 FIXED FOR HEARING ON THE 25 TH OF AUGUST, 2020. RESPECTFULLY SHOWETH AS UNDER: THE ABOVEMENTIONED APPEAL IS PENDING FOR ADJUDICATI ON BEFORE THE HON'BLE BENCH. THE ASSESSEE HAS MOVED AN APPLICATION UNDER THE DIRECT TAX VIVAD SE VISHWAS SCHEME WHICH HAS RECENTLY BEEN ANNOUNCED B Y THE GOVERNMENT AND SETTLE THE TAX DISPUTE. THE INCOME TAX DEPARTMENT H AS SINCE ISSUED FORM 3 AND AS SUCH, THE ASSESSEE MAY BE GIVEN PERMISSION TO WITHD RAW THE APPEAL BEARING ITA 1198/CHANDI/2018. SD/- (TEJMOHAN SINGH) ADVOCATE FOR: SH. DINESH KUMAR BANSAL, SAMANA 2 3. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT SINCE THE ASSESSEE HAS AVAILED THE IMMUNITY SC HEME I.E; VIVAD SE VISHWAS AND THE INCOME TAX DEPARTMENT HAS ISSUED FORM 3 BEA RING CERTIFICATE NO. 461612310130820 , IN RESPONSE TO THE APPLICATION FILED BY THE ASSESSE E, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT , 2020, THEREFORE THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 4. THE LD. SR. DR DID NOT OBJECT IF APPEAL OF THE A SSESSEE IS DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. (ORDER PRONOUNCED IN THE OPEN COURT ON 25/08/2020) SD/- SD/- '# $ .., (SANJAY GARG ) ( N.K. SAI NI) % &'/ JUDICIAL MEMBER / VICE PRESIDENT AG DATE: 25/08/2020 (+! ,-.- 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