Pawan Kumar Goel, Ludhiana V. Assistant Commissioner of Income Tax, C-7, Ludhiana

ITA 1371/CHANDI/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0802 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 15-12-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 05-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCHB, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER IN ITA NO. 1371/CHD/2018 ASSESSMENT YEAR: 2012-13 PAWAN KUMAR GOEL VS. THE ASSISTANT CIT 259, INDUSTRIAL AREA-A CIRCLE-7 LUDHIANA, PUNJAB LUDHIANA, PUNJAB PAN NO. ABGPG2298F (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ASHWANI KUMAR, CA REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT DATE OF HEARING : 15/12/2020 DATE OF PRONOUNCEMENT : 16/12/2020 ORDER PER DIVA SINGH, J.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-3, LUDHIANA DT. 14/08/2018. 2. DURING THE COURSE OF HEARING THE ASSESSEE FURNIS HED AN APPLICATION PRAYING FOR WITHDRAWAL OF THIS APPEAL STATING THERE IN AS UNDER: SUB: REQUEST FOR PERMISSION TO WITHDRAW APPEAL IN T HE CASE OF SH. PAWAN KUMAR GOEL, 259, INDUSTRIAL AREA-A, LUDHI ANA.... A/Y 2012-13 ...PAN: ABGPG2298F .................... .. ITA NO. 1371 /CHANDI /2018 SIR, RESPECTFULLY IT IS SUBMITTED THAT ITA NO. 1371/CHAN DI/2018 IN THE CASE OF SH. PAWAN KUMAR GOEL IS PENDING FOR ADJUDICATION BEFORE THE HON'BLE BENCH. THE 2 PETITIONER SEEKS PERMISSION TO WITHDRAW THE ABOVE C APTIONED APPEAL AS THE APPELLANT COMPANY HAS MOVED BEFORE LD. PRINCIPAL CO MMISSIONER OF INCOME TAX- 1, LUDHIANA UNDER 'VIVAD SE VISHWAS SCHEME'. ALSO, FORM 3 HAS BEEN ISSUED BY LD. PCIT-1, LUDHIANA ON 09.12.2020, COPY OF THE SAM E IS ENCLOSED. THANKING YOU YOURS FAITHFULLY SD/- (ASHWANI KUMAR) C.A. COUNSEL FOR THE APPELLANT 3. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT SINCE THE ASSESSEE HAS AVAILED THE IMMUNITY SC HEME I.E; VIVAD SE VISHWAS AND T HE INCOME TAX DEPARTMENT HAS SINCE ISSUED FORM 3 BEARI NG CERTIFICATE NO. 798198230091220, IN RESPONSE TO THE APPLICATION FIL ED BY THE ASSESSEE, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT , 2020, THEREFORE THE APPEAL OF THE ASSESSEE 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 16/12/2020 ) SD/- SD/- (ANNAPURNA GUPTA) (DI VA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 16/12/2020 AG COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT, TH E CIT(A), THE DR