Shri Balwant Singh, Yamunanagar V. ITO, W-2, Yamunanagar

ITA 1379/CHANDI/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0798 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 16-12-2020
• Assessment Year: 2008-2009
• Appeal Filed On: 22-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AMITOZ SINGH KAMBOZ

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH A, CHANDIGARH (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT AND SHRI R.L. NEGI, JUDICIAL MEMBER ITA NO. 1379/CHD/2019 ASSESSMENT YEAR : 2008-09 SHRI BALWANT SINGH, S/O SHRI. LEHNA SINGH, VILL CHANETI TEHSIL JAGADHRI, DISTT: YAMUNA NAGAR THE ITO WARD-2, YAMUNA NAGAR ./ PAN NO. GVTPS2650L / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI AMITOZ SINGH KAMBOZ, C.A. / REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT ! ' # / DATE OF HEARING : 16/12/2020 $%&'() # / DATE OF PRONOUNCEMENT : 16/12/2020 / ORDER PER N.K. SAINI, VICE PRESIDENT: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-3, LUDHIANA DT. 08/02/2019. 2. THE ASSESSEE HAS FURNISHED AN APPLICATION FOR WI THDRAWAL OF THIS APPEAL STATING THEREIN AS UNDER: SUB.: REQUEST OF APPEAL WITHDRAWAL FOR A.Y. 2008-09 DUE TO AVAILMENT OF VIVAD SE VISHWAS SCHEME. HON'BLE SIR/MA'AM, IN RESPECT TO THE ABOVE CITED SUBJECT, IT IS HEREBY SUBMITTED THAT THE ASSESSEE, BALWANT SINGH, IS APPELLANT UNDER THE DIRECT TAX VI VAD SE VISHWAS ACT, 2020 WHOSE APPEAL HAD BEEN FILED FOR A.Y. 2008-09 VIDE A PPEAL NO. IT-1379/CHANDI- 2019. THE ASSESSEE AVAILED THE SCHEME FOR SETTLING THE TAX DISPUTES PERTAINING TO THE RELEVANT YEAR AND FILED THE DTVSV FORM 1 AND FO RM 2 ON 30.10.2020. THE AMOUNT OF INCOME ASSESSED FOR A.Y. 2008-09 WAS RS. 5,16,040/- (INCLUDING ADDITIONS) AND THE TAX LIABILITY WAS AMOUNTING TO R S.83,644/- ON THE INCOME ASSESSED. THE ASSESSEE WILL SETTLE THE ENTIRE TAX D ISPUTE BY DEPOSITING THE TAX FOR A.Y. 2008-09 UNDER DTVSV SCHEME. A CERTIFICATE UNDE R SECTION 5(1) OF DT VIVAD SE 2 VISHWAS ACT, 2020 WAS ISSUED BY DESIGNATED AUTHORIT Y DECLARING THE DEMAND TO RS. 83,644. CONSIDERING THE ABOVE FACTS, YOUR GOODSELF IS REQUE STED TO KINDLY PASS THE ORDER FOR WITHDRAWAL OF APPEAL BY ASSESSEE SO THAT THE AS SESSEE WOULD BE ABLE TO PROCEED FURTHER AND PAY OFF THE ENTIRE DISPUTED TAX TO THE INCOME TAX AUTHORITIES AT THE EARLIEST. THANKING YOU. SD/- CA AMITOZ SINGH KAMBOJ COUNSEL FOR THE ASSESSEE 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 THE INCOME TAX DEPARTMENT HAS SINCE ISSUED FORM 3 BEARING CERTIFICATE NO. 778182110031220, 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/- (R.L. NEGI) (N.K. SAINI) JUDICIAL MEMBER VICE PRESIDENT DATED : 16/12/2020 AG *% +,-. -( / 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