Himanshu Jain, Chandigarh V. ACIT, CC-II, Chandigarh

ITA 1349/CHANDI/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1454 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 10-02-2021
• Assessment Year: 2006-2007
• Appeal Filed On: 11-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SHIVANI KATARIA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A CHANDIGARH , , , BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM ./ ITA NO. 1349/CHD/2019 / ASSESSMENT YEAR : 2006-07 SHRI HIMANSHU JAIN, H.NO. 1133, SECTOR 21-B, CHANDIGARH. VS THE ACIT, CENTRAL CIRCLE-II, SECTOR 17, CHANDIGARH. ./ PAN /TAN NO: ADUPJ7267R / APPELLANT / RESPONDENT / ASSESSEE BY : MS. SHIVANI KATARIA, C.A. / REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT / DATE OF HEARING : 1 0.02.2021 / DATE OF PRONOUNCEMENT : 11 .02.2021 / ORDER PER DIVA SINGH BY THE PRESENT APPEAL, THE ASSESSEE ASSAILS THE CO RRECTNESS OF THE ORDER DATED 28.02.2019 OF CIT(A)-3, GURGAON PERTAIN ING TO 2006-07 ASSESSMENT YEAR 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-1349/CHD/2019 PAGE 2 OF 2 UPON THE APPLICATION DATED 09.02.2021 PRAYER FOR WI THDRAWAL OF THE APPEAL 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FACTS AND CI RCUMSTANCES CONSIDERING THE RECORD AND THE SUBMISSIONS, THE APP EAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. SAID ORDER WAS PRONOUNC ED AT THE TIME OF VIRTUAL HEARING ITSELF IN THE PRESENCE OF THE PARTI ES VIA WEBEX. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ORDER PRONOUNCED ON 11 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. / CIT 4. ( )/ THE CIT(A) 5. , , / DR, ITAT, CHANDIGARH 6. / GUARD FILE / BY ORDER, / ASSISTANT REGISTRAR