Shiva Ply Boards Pvt. Ltd., Ropar V. ITO, W-2(2), Ropar

ITA 1381/CHANDI/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0933 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 10-11-2020
• Assessment Year: 2008-2009
• Appeal Filed On: 25-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA ADD CIT

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH SMC CHANDIGARH !', # BEFORE: SMT. DIVA SINGH, JM ./ ITA NO. 1381 & 1382/CHD/2019 / ASSESSMENT YEAR : 2008-09 & 2011-12 SHIVA PLY BOARDS P.LTD., # 218, GIANI JAIN SINGH NAGAR, NEAR GOVT. COLLEGE, ROPAR. VS THE ITO, WARD-2(2), ROPAR. ./ PAN NO: AAICS4870K / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI SACHIN JAIN, C.A. # ! ' / REVENUE BY : SHRI ASHOK KHANNA, ADD. CIT $ % ! &/ DATE OF HEARING : 10.12.2020 '()* ! &/ D ATE OF PRONOUNCEMENT : 14.12.2020 HEARING CONDUCTED VIA WEBEX $%/ ORDER BY THE PRESENT APPEALS, THE ASSESSEE ASSAILS THE C ORRECTNESS OF THE ORDER DATED 26.09.2019 AND 26.08.2020 OF CIT (A)-1, CHANDIGARH PERTAINING TO 2008-09 AND 2011-12 ASSESS MENT YEARS RESPECTIVELY ON VARIOUS GROUNDS. 2. HOWEVER AT THE TIME OF HEARING, LD. AR RELYING U PON THE APPLICATION SENT BY E-MAIL AND RECEIVED IN THIS OFF ICE ON 25.11.2020 PRAYS FOR A WITHDRAWAL OF THE APPEALS FILED ON THE GROUNDS THAT THE ASSESSEE HAS MOVED APPLICATION UNDER THE DIRECT TA X VIVAD SE VISHWAS SCHEME,2020 AND HAS SETTLED THE DISPUTE BY MAKING THE NECESSARY PAYMENTS WHICH HAVE BEEN ACCEPTED. THE D EPARTMENT, IT ITA 1381 /CHD/2019 A.Y. 2008-09 PAGE 2 OF 2 WAS SUBMITTED, HAS CONSEQUENTLY ISSUED FORMS NO. 3 THEREAFTER TO THE ASSESSEE IN BOTH THE APPEALS, COPIES OF WHICH A RE FILED. 3. THE LD. SR.DR SHRI ASHOK KHANNA ON A PERUSAL OF RECORD HAD NO OBJECTION TO THE PRAYER OF THE ASSESSEE. 4. I HAVE HEARD THE SUBMISSIONS AND PERUSED THE MAT ERIAL ON RECORD. IN THE AFOREMENTIONED PECULIAR FACTS AND CI RCUMSTANCES CONSIDERING THE RECORD AND THE SUBMISSIONS, THE APP EALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. SAID ORDER WA S PRONOUNCED AT THE TIME OF VIRTUAL HEARING ITSELF IN THE PRESEN CE OF THE PARTIES VIA WEBEX. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 14DECEMBER,2020. SD/- ( !' ) (DIVA SINGH) # / JUDICIAL MEMBER ' ( (+ ! ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT -3. $ / / CIT4. $ / ( )/ THE CIT(A)5. -01 2 , & 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7% / GUARD FILE (+ $ / BY ORDER 8 # / ASSISTANT REGISTRAR