Smt. Shruti Vivek Dhume, Patiala V. ITO, W-1, Patiala

ITA 1367/CHANDI/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5679 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 05-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA

Judgement Text

, ,, IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BEN CH B, CHANDIGARH (VIRTUAL COURT) .., ! '# .. , $ %& BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM ./ ITA NO. 1367/CHD/2018 / ASSESSMENT YEAR : 2014-15 SMT. SHRUTI VIVEK DHUME, 176, ROYAL ENCLAVE, B/S URBAN ESTATE PHASE-1, PATIALA. THE I.T.O., WARD-5, PATIALA. ./ PAN NO: ASPPD 6228 A / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI ROHIT KAURA (ADV) # ! ' / REVENUE BY : SHRI ASHOK KHANNA, ADDL.CIT-DR $ % ! &/ DATE OF HEARING : 03/05/2021 '()* ! &/ DATE OF PRONOUNCEMENT : 03/05/2021 %'/ ORDER PER: R.L. NEGI, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), PATIALA DATED 31/08/2018. 2. THE ASSESSEE HAS FILED AN APPLICATION FOR WITHDR AWAL OF THIS APPEAL STATING AS UNDER: SUBJECT: PRAYER FOR WITHDRAWAL OF APPEAL IN VIEW OF OPTING FOR 'VIVAD SE VISHWAS' SCHEME 2020IN THE CASE OF SHRUTI VIVEK DHUM E. PATIALA. VS. ITO W-L. PATIALA FOR THE A. Y. 2014-15. ITA NO. 1367/CHD/2018, HEARING DATE 26.04.2021. HON'BLE MEMBERS, IT IS HUMBLY PRAYED THAT THE ABOVE NOTED APPEAL HAS BEEN FILED BEFORE THIS HON'BLE COURT. I ON BEHALF OF THE ASSESSEE SMT. SHRUT I VIVEK DHUME RESPECTFULLY SUBMIT, THAT ASSESSEE WANTS TO WITHDRAW TH IS APPEAL AS SHE HAVE ALREADY OPTED TO TAKE BENEFIT OF 'VIVAD SE VISHWAS' SCH EME UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT. I HAVE BEEN TELEPHONICALLY INSTRUCTED BY THE ASSESSEE TO WITHDRAW THE APPEAL. FORM NO. 3 / CERTIFICATE BEARING NO. 958711580301220, DATED 30.12.2020, HAS ALREADY BEEN ISSUED BY THE WORTHY PCIT, PATIALA. ASSES SEE HAS ALSO ALREADY 2 ITA 1367/CHD/2018_ SMT. SHRUTI VIVEK DHUME VS ITO PAID THE AMOUNT OF RS. 8,37,553/- VIDE BSR CODE 6360 218, DATE 12.01.2021, CHALLAN NO. 3306. FORM NO. 3/CERTIFICATE AND PAYMENT CHALLAN BOTH ARE ANNEXED HEREWITH. THEREFORE, IT IS HUMBLY PRAYED TO KINDLY ALLOW THE AS SESSEE TO WITHDRAW THE INSTANT APPEAL BEFORE THIS HON'BLE COURT AS ASSESSEE HAS OPTED FOR BENEFIT OF 'VIVAD SE VISHWAS' SCHEME UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, SO AS TO END THIS LITIGATION. I SHALL BE GRATEFUL. YOURS FAITHFULLY, SD/- (PARVEEN SRRARMA) ADVOCATE FOR AND ON BEHALF OF SHRUTI VIVEK DHUME, APP ELLANT 3. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS AVAILED THE IMMUNITY SCHEME I.E. V IVAD SE VISHWAS AND THE INCOME TAX DEPARTMENT HAS ISSUED FORM NO. 3 BEARING CERTIFICATE N O . 958711580301220 , IN RESPONSE TO THE APPLICATION FILED BY THE ASSESSE E, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THEREFORE THE ASSESSEE MAY BE ALLOWED TO WITHDRAW THE PRESENT APPEAL. 4. THE LD. DR DID NOT OPPOSE THE SUBMISSIONS MADE B Y THE LD. COUNSEL. 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 ON 03/05/2021.) SD/- SD/- .., .. ( N.K. SAINI) (R.L. NEGI ) ! / VICE PRESIDENT $ %&/ JUDICIAL MEMBER *RANJAN DATE: 03/05/2021 (+ ! ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3 ITA 1367/CHD/2018_ SMT. SHRUTI VIVEK DHUME VS ITO 3. $ / / CIT 4. $ / ()/ THE CIT(A) 5. -23 4, & 4, 67839/ DR, ITAT, CHANDIGARH 6. 38 :%/ GUARD FILE