Sh. Bhagwan Dass Garg, Ludhiana V. DCIT, CC-II, Ludhiana

ITA 1254/CHANDI/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1487 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 22-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: PANKAJ BHALLA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A CHANDIGARH , , , BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM ./ ITA NO. 1254 & 1255/CHD/2017 / A.Y. : 2004-05 & 2006-07 SHRI BHAGWAN DASS GARG, 2543, URBAN ESTATE, PHASE-I, DUGRI, LUDHIANA. VS THE DCIT, CENTRAL CIRCLE-II, LUDHIANA. ./ PAN /TAN NO: AECPG8745E / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI PANKAJ BHALLA / REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT / DATE OF HEARING : 1 1.02.2021 / DATE OF PRONOUNCEMENT : 12.02.2021 / ORDER PER DIVA SINGH BY THE PRESENT APPEALS, THE ASSESSEE ASSAILS THE C ORRECTNESS OF THE SEPARATE ORDER DATED 08.06.2017 OF CIT(A)-5, LUDHIA NA PERTAINING TO 2004-05 AND 2006-07 ASSESSMENT YEAR RESPECTIVELY ON VARIOUS GROUNDS. 2. HOWEVER AT THE TIME OF HEARING, LD. AR SUBMITTED THAT THE ASSESSEE HAS AVAILED OF THE DIRECT TAX VIVAD SE VISHWAS SCH EME, 2020 BY WAY OF FILING AN APPLICATION WHICH HAS BEEN ACCEPTED BY TH E DEPARTMENT BY ISSUANCE OF FORM NO. 3. COPY FILED. IN THESE CIRC UMSTANCES, RELYING ITA-1254 & 1255/CHD/2017 A.Y. 2004-05 & 2006-07 PAGE 2 OF 2 UPON THE SEPARATE APPLICATIONS DATED 28.01.2021 PRA YER FOR WITHDRAWAL OF THE APPEALS IS MADE. 3. THE LD. SR.DR SMT. MEENAKSHI VOHRA 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FACTS AND CI RCUMSTANCES CONSIDERING THE RECORD AND THE SUBMISSIONS, THE APP EALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. SAID ORDER WAS PRONOUN CED AT THE TIME OF VIRTUAL HEARING ITSELF IN THE PRESENCE OF THE PARTI ES VIA WEBEX. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 12 TH FEB., 2021. SD/- SD/- ( ) ( ) (ANNAPURNA GUPTA) (DIVA SINGH) / ACCOUNTANT MEMBER / JUDICIAL MEMBER POONAM / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. / CIT4. ( )/ THE CIT(A) 5. , , / DR, ITAT, CHANDIGARH 6. / GUARD FILE / BY ORDER, / ASSISTANT REGISTRAR