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

ITA 1241/CHANDI/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8315 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 12-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: RISHAV MARWAHA
• Section: 13

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A CHANDIGARH !, ' # , $ % & ' ( , )* # BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM ./ ITA NO. 1241/CHD/2019 / ASSESSMENT YEAR : 2016-17 SHRI KAPIL KUMAR SOOD, 18, THE MALL ROAD, SHIMLA (HP). VS THE DCIT, CENTRAL CIRCLE, SHIMLA (CAMP AT ROOM NO. G03, CR BUILDING, SECTOR 17-E, CHANDIGARH. ./ PAN NO: ADQPS0952C / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI RISHAV MARWAHA FOR SHRI SUDHIR SEHGAL, ADVOCATE # ! ' / REVENUE BY : SHRI AMARESH SINGH, CIT $ % ! &/ DATE OF HEARING : 12.01.2021 '()* ! &/ D ATE OF PRONOUNCEMENT : 13.01.2021 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) LUDHIANA PERTAININ G TO 2016-17 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. THE ASSESSEE HAS FILED AN APPLICATION DATED 18.1 2.2020 PRAYING FOR A WITHDRAWAL OF THE APPEAL FILED ON THE GROUNDS THAT THE ASSESSEE HAS MOVED AN APPLICATION UNDER THE DIRECT TAX VIVAD SE VISHW AS SCHEME,2020. THE ITA 1241 /CHD/2019 A.Y. 2016-17 PAGE 2 OF 2 DEPARTMENT, IT WAS SUBMITTED, HAS CONSEQUENTLY ISS UED FORM NO. 3 THEREAFTER TO THE ASSESSEE, COPY OF WHICH IS FILED. 3. THE LD. SR.DR SHRI AMARESH SINGH 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FACTS AND CIRCUMSTAN CES CONSIDERING THE RECORD AND THE SUBMISSIONS, THE APPEAL OF THE ASSES SEE IS DISMISSED AS WITHDRAWN. SAID ORDER WAS PRONOUNCED AT THE TIME O F VIRTUAL HEARING 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 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN.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 13 TH JANUARY,2021. SD/- SD/- ( $ % & ' ( ) ( ! ) (ANNAPURNA GUPTA) (DIVA SINGH) )* #/ ACCOUNTANT MEMBER ' #/ JUDICIAL MEMBER + (, ! -. /. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. $ 0 / CIT 4. $ 0 ()/ THE CIT(A) 5. .34 5, & 5, 7894:/ DR, ITAT, CHANDIGARH 6. 49 ;%/ GUARD FILE (, $ / BY ORDER, < #/ ASSISTANT REGISTRAR