Ved Parkash, Ludhiana V. ACIT, CC-II, Ludhiana

ITA 1341/CHANDI/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4533 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 11 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 23-09-2021
• Assessment Year: 2006-2007
• Appeal Filed On: 10-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA CIT

Judgement Text

Z , , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH B, CHANDIGARH (VIRTUAL COURT) .., ! '# .. , $ %& BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM ITA NO. 1341/CHD/2019 ASSESSMENT YEAR : 2006-07 SHRI VED PARKASH C/O H.NO. 211, FF, SECTOR 35-A CHANDIGARH THE ACIT CC-II, LUDHIANA PAN NO: ALAPP7775R APPELLANT RESPONDENT !' ASSESSEE BY : SHRI DEEPAK AGGARWAL, ADVOCATE #!' REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT $ %! & DATE OF HEARING : 23/09/2021 '()*! & DATE OF PRONOUNCEMENT : 23/09/2021 %'/ ORDER PER N.K. SAINI, VICE PRESIDENT THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DT. 02/07/2019 OF THE LD. CIT(A)-5, LUDHIANA. 2. THIS APPEAL WAS FIXED FOR HEARING FIRST TIME ON 23/03/2020 AND THE LD. COUNSEL FOR THE ASSESSEE INTIMATED THAT THE ASSESSE E HAD OPTED FOR VIVAD SE VISHWAS SCHEME AND THE NECESSARY ORDER IN FORM NO. 3 IS AWAITED, THE CONTENTS OF THE SAID APPLICATION READ AS UNDER: SUBJECT: PRAYER FOR ADJOURNMENT RESPECTED MEMBERS, THIS IS WITH REGARD TO THE AFORESAID MATTER FIXED F OR HEARING BEFORE YOUR GOODSELF FOR 23/03/2021. IT IS SUBMITTED THAT IN THE PRESENT MATTER THE ASSESSEE HAS OPTED FOR THE VIVAD SE VISHWAS SCHEME AND THE NECESSARY O RDER IN FORM 3 IS AWAITED, IT IS THEREFORE PRAYED THAT THE AFORESAID MATTERS MAY KINDLY BE ADJOURNED TO SOME OTHER DATE. INCONVENIENCE CAUSED TO THIS HON'BLE BENCH IS HIGHL Y REGRETTED. 2 SD/- (DEEPAK AGGARWA) COUNSEL FOR THE ASSESSEE THEREAFTER WHENEVER THE CASE WAS FIXED FOR HEARING ON 29/09/2020, 23/03/2021, 02/06/2021, 23/08/2021 , 08/09/2021 AND TODAY I.E; 23/09/2021 THE SAME CONTENTS AS REPRODUCED HEREINABOVE WERE REITERATED. 3. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE REPEATED THE CONTENTS OF THE SAID APPLICATION AND THE LD. DR DID NOT OBJECT IF THE APPEAL IS DISMISSED AS WITHDRAWN SINCE THE ASSESSEE HAS OP TED FOR VIVAD SE VISHWAS SCHEME. 4. WE THEREFORE CONSIDERING THE TOTALITY OF THE FAC TS DISMISS THIS APPEAL OF THE ASSESSEE CONSIDERING THE SAME AS WITHDRAWN, SINCE T HE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME, IN CASE THE APPLICATION OF THE ASSESSEE FOR OPTING VIVAD SE VISHWAS SCHEME IS NOT ACCEPTED BY THE DEPA RTMENT, THE ASSESSEE WILL BE AT LIBERTY TO GET THIS ORDER RECALLED. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. (ORDER PRONOUNCED IN THE OPEN COURT ON 23/09/2021 ) SD/- SD/- .. .., (R.L. NEGI ) ( N.K. SAIN I) $ %&/ JUDICIAL MEMBER ! / VICE PRESIDENT AG DATE: 23/09/2021 (+! ,-.- 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