Sh. Kamal Kumar, Ludhiana V. ITO, W-III(4), Ludhiana

ITA 1357/CHANDI/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8313 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 31-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• 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. 1357/CHD/2018 / ASSESSMENT YEAR : 2015-16 SHRI KAMAL KUMAR, PROP. M/S KAMAL FABRICS, LUDHIANA. VS THE ITO, WARD III (4) LUDHIANA. ./ PAN NO: ACCPK4030C / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : NONE (WITHDRAWAL APPLICATION) # ! ' / REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL.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 14.08.2018 OF CIT(A)-I LUDHIANA PERTAIN ING TO 2015-16 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. THE ASSESSEE HAS FILED AN APPLICATION DATED 22.1 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 DEPARTMENT, IT WAS SUBMITTED, HAS CONSEQUENTLY ISS UED FORM NO. 3 THEREAFTER TO THE ASSESSEE, COPY OF WHICH IS FILED. ITA 1357 /CHD/2018 A.Y. 2015-16 PAGE 2 OF 2 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FACTS AND CIRCUMSTAN CES CONSIDERING THE RECORD AND THE SUBMISSIONS, THE APPEAL OF THE ASSES SEE IS DISMISSED AS WITHDRAWN.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 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN.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