Canara Bank, Shimla V. ITO (TDS), Shimla

ITA 1390/CHANDI/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1488 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 08-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MEENAKSHI VOHRA CIT
• Assessee Lawyers: HARDESH JINDAL
• Keywords: TDS

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A CHANDIGARH , , , BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM ./ ITA NOS. 1390 TO 1392/CHD/2018 / ASSESSMENT YEAR : 2012-13 TO 2014-15 THE MANAGER, CANARA BANK, MAIN BRANCH, SHIMLA. VS THE ITO (TDS), SHIMLA. ./ PAN NO: PTLC10840E / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI HARDESH JINDAL, C.A. # ! ' / REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL.CIT $ % ! &/ DATE OF HEARING : 11.02.2021 '()* ! &/ D ATE OF PRONOUNCEMENT : 12.02.2021 HEARING CONDUCTED VIA WEBEX / ORDER PER DIVA SINGH BY THE PRESENT APPEALS, THE ASSESSEE ASSAILS THE C ORRECTNESS OF THE CONSOLIDATED ORDER DATED 24.08.2018 OF CIT(A), SHIMLA PERTAINING TO 2012-13, 2013-14 AND 2014-15 ASSESSMENT YEAR RES PECTIVELY ON VARIOUS GROUNDS. 2. HOWEVER AT THE TIME OF HEARING, LD. AR SUBMITTED THAT THE ASSESSEE HAS AVAILED OF THE DIRECT TAX VIVAD SE VI SHWAS SCHEME, 2020 BY WAY OF FILING AN APPLICATION WHICH HAS BEE N ACCEPTED BY THE DEPARTMENT BY ISSUANCE OF FORM NO. 3. COPY FILED. IN THESE CIRCUMSTANCES, RELYING UPON THE SEPARATE APPLICATIO NS DATED 28.01.2021 PRAYER FOR WITHDRAWAL OF THE APPEALS IS MADE. ITA 1390 TO 1392 /CHD/2018 A.Y. 2012-13 TO 2014-15 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FACTS AND CI RCUMSTANCES CONSIDERING THE RECORD AND THE SUBMISSIONS, THE APP EALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN.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 PRESENCE OF THE PARTIES VIA WEBEX. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 12 TH FEBRUARY,2021. SD/- SD/- ( ) ( ) (ANNAPURNA GUPTA) (DIVA SINGH) / ACCOUNTANT MEMBER / JUDICIAL MEMBER POONAM / 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 / BY ORDER, / ASSISTANT REGISTRAR