Kapil Kumar Sood, Shimla V. DCIT, CC, Shimla

ITA 1240/CHANDI/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0024 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 23-12-2020
• Assessment Year: 2015-2016
• Appeal Filed On: 12-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A CHANDIGARH !, ' # , $ % & ' ( , )* # BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM ITA NO. 1240/CHD/2019 ASSESSMENT YEAR : 2015-16 / ASSESSEE BY : SHRI SUDHIR SEHGAL, ADVOCATE REVENUE BY : SMT. C.CHANDRAKANTA, CIT DATE OF HEARING : 23.12.2020 !'#$ D ATE OF PRONOUNCEMENT : 23.12.2020 HEARING CONDUCTED VIA WEBEX )+/ ORDER PER DIVA SINGH BY THE PRESENT APPEAL, THE ASSESSEE ASSAILS THE CO RRECTNESS OF THE ORDER DATED 28.06.2019 OF CIT(A)-3, GURGAON PERTAINING TO 2015-16 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER AT THE TIME OF HEARING, LD. AR RELYING U PON THE APPLICATION DATED 18.12.2020 PRAYS FOR A WITHDRAWAL OF THE APPEAL FIL ED ON THE GROUNDS THAT THE ASSESSEE HAS MOVED AN APPLICATION UNDER THE DIRECT TAX VIVAD SE VISHWAS SCHEME,2020. THE DEPARTMENT, IT WAS SUBMITTED, HA S CONSEQUENTLY ISSUED FORM NO. 3 THEREAFTER TO THE ASSESSEE, COPY OF WHIC H IS FILED. SHRI KAPIL KUMAR SOOD, 18, THE MALL, SHIMLA (HP). PAN ADQPS0952C VS THE DCIT, CENTRAL CIRCLE, SHIMLA. %& /APPELLANT '(%& /RESPONDENT ITA 1240 /CHD/2019 A.Y. 2015-16 PAGE 2 OF 2 3. THE LD. SR.DR SMT.C.CHANDRAKANTA ON A PERUSAL OF RECORD HAD NO OBJECTION TO THE PRAYER OF THE ASSESSEE. 4. WE HAVE HEARD THE SUBMISSIONS AND PERUSED THE MA TERIAL ON RECORD. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES CONSIDERING THE RECORD AND THE SUBMISSIONS, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. SAID ORDER WAS PRONOUNCED AT THE TIME OF VIRTUAL HE ARING ITSELF IN THE PRESENCE OF THE PARTIES VIA WEBEX. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ORDER PRONOUNCED ON 23 RD DECEMBER, 2020. SD/- SD/- ( $ % & ' ( ) ( ! ) (ANNAPURNA GUPTA) (DIVA SINGH) )* #/ ACCOUNTANT MEMBER ' #/ JUDICIAL MEMBER ) * '+',-.- COPY OF THE ORDER FORWARDED TO : 1. %& THE APPELLANT - 2. '(%& THE RESPONDENT - 3. / CIT 4. /01 THE CIT(A) 5. -23'454567839 DR, ITAT, CHANDIGARH 6. 38: GUARD FILE '+ BY ORDER, ; ASSISTANT REGISTRAR