Naresh Kapoor, Dera Bassi V. ITO, W-6(4), Mohali

ITA 1329/CHANDI/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8889 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 04-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

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. 1329/CHD/2019 ASSESSMENT YEAR : 2009-10 SHRI NARESH KAPOOR #32, ADARSH NAGAR, NEAR BHARAT VIKAS PARISAD, DERA BASSI THE ITO WARD-6(4) MOHALI PAN NO: ATYPK4753H APPELLANT RESPONDENT !' ASSESSEE BY : WITHDRAWAL APPLICATION FILED BY THE ASSESSEE #!' REVENUE BY : SHRI DAYA INDER SINGH SIDHU, ADDL . CIT $ %! & DATE OF HEARING : 29/07/2020 '()*! & DATE OF PRONOUNCEMENT : 29/07/2020 &(/ ORDER PER N.K. SAINI, VICE PRESIDENT THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-1, CHANDIGARH DT. 02/07/2019. 2. DURING THE COURSE OF VIRTUAL HEARING IT WAS NOTI CED THAT THE ASSESSEE FURNISHED AN APPLICATION FOR WITHDRAWAL OF HIS APPE AL STATING THEREIN AS UNDER: SUBJECT: REQUEST FOR WITHDRAWAL OF APPEAL. WITH REFERENCE TO THE CAPTIONED SUBJECT, IT IS HUMB LY SUBMITTED THAT THE APPELLANT HAS FILED APPEAL AGAINST THE ASSESSME NT ORDERS PASSED BY COMMISSIONER OF INCOME TAX (APPEALS), CHA NDIGARH U/S 143(3) OF THE INCOME TAX ACT, 1961 AS ON DATED 02.0 7.2019. NOW, THE APPELLANT HAS FILLED APPLICATION UNDER VIVAD SE VISHWAS TAK SCHEME LAUNCHED BY GOVT, OF INDIA. AS PER THE PROVI SIONS OF THE DIRECT TAX VIVAD SE VISHWAS ACT RULES, THE APPELLAN T SHALL WITHDRAW THE APPEAL FILED BEFORE APPELLATE AUTHORITIES. THE COPY OF THE FORM NO. 1, 2 AND 3 OF THE SAID SCHEME ARE ENCLOSED HEREW ITH FOR KIND REFERENCE OF YOUR HONOUR. THEREFORE, THIS LETTER MA Y KINDLY BE CONSIDERED AS APPLICATION FOR WITHDRAWAL OF THE APP EAL. YOUR HONOUR IS THEREFORE REQUESTED TO BE KIND ENOUG H TO PASS NECESSARY ORDER GRANTING WITHDRAWAL OF THE AFORESAI D APPEAL. 2 I SHALL BE HIGHLY OBLIGED FOR THIS ACT OF KINDNESS THANKING YOU. YOURS SINCERELY SD/- (NARESH KAPOOR) 3. DURING THE COURSE OF HEARING THE ASSESSEE SUBMIT TED THAT HE HAD OPTED TO SETTLE THE DISPUTE RELATING TO TAX/PENALTY UNDER VI VAD SE VISHWAS SCHEME, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT , 2020, THEREFORE THE APPEAL MAY BE ALLOWED TO BE WITHDRAWN. 4. THE LD. DR DID NOT OBJECT IF APPEAL OF THE ASSES SEE 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 29/07/2020) SD/- SD/- '# $ .., (SANJAY GARG ) ( N.K. SAI NI) % &'/ JUDICIAL MEMBER / VICE PRESIDENT AG DATE: 29/07/2020 (+! ,-.- 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