1 IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCHB, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA NO. 1211/CHD/2018 ASSESSMENT YEAR: 2012-13 SHRI SAT PARKASH SINGH VS. THE ITO, PROP. M/S SHANTI STEELS, W-5(4) NEAR PARDHAN COMPUTER LUDHIANA, PUNJAB KANDA, OPP. DHANDARI KALAN RAILWAY STATION, LUDHIANA, PUNJAB PAN NO. CEHPS0249J (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ASHWANI KUMAR, CA REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT DATE OF HEARING : 15/12/2020 DATE OF PRONOUNCEMENT : 15/12/2020 ORDER PER DIVA SINGH, J.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORD ER OF THE LD. CIT(A)-2, LUDHIANA DT. 27/07/2018. 2. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED AN APPL ICATION FOR WITHDRAWAL OF THIS APPEAL STATING THEREIN AS UNDER: 2 3. THE LD. DR DID NOT OBJECT IF APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN VIEW OF THE ABOVE THE APPEAL OF THE ASSESSEE IS D ISMISSED AS WITHDRAWN. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 15/12/2020) SD/- SD/- (ANNAPURNA GUPTA) (DI VA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 15/12/2020 AG COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT, TH E CIT(A), THE DR