Hem Raj Mittal, HUF, Panchkula V. DCIT, CC, Patiala

ITA 1391/CHANDI/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6081 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 01-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARVIND SUDARSHAN JCIT

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH A, CHANDIGARH (VIRTUAL COURT) .., !' '# $, % &' BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, J M ITA NO. 1391/CHD/2019 ASSESSMENT YEAR : 2011-12 SHRI HEM RAJ MITTAL, HUF C/O SH. TEJMOHAN SINGH, ADVOCATE, #527, SECTOR 10-D, CHANDIGARH THE DCIT,CC PATIALA-PUNJAB PAN NO: AACHM8378M APPELLANT RESPONDENT !' ASSESSEE BY : SHRI TEJMOHAN SINGH, ADVOCATE #!' REVENUE BY : SHRI ARVIND SUDARSHAN, JCIT $ %! & DATE OF HEARING : 10/09/2020 '()*! & DATE OF PRONOUNCEMENT : 10/09/2020 &(/ ORDER PER SANJAY GARG, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-5, LUDHIANA DT. 28/08/2019. 2. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED AN AP PLICATION FOR WITHDRAWAL OF THIS APPEAL STATING THEREIN AS UNDER: 'IN THE MATTER OF ITA NO.L391/CHANDI/2019 RELATING TO THE ASSESSMENT YEAR 2011-12 FIXED FOR HEARING ON THE 6 TH OF OCTOBERT,2020. RESPECTFULLY SHOWETH AS UNDER: THE ABOVEMENTIONED APPEAL IS PENDING FOR ADJUDICATI ON BEFORE THE HON'BLE BENCH. THE ASSESSEE HAS MOVED AN APPLICATION UNDER 'THE DIRECT TAX VIVAD SE VISHWAS' SCHEME WHICH HAS RECENTLY BEEN ANNOUNCED B Y THE GOVERNMENT AND SETTLE THE TAX DISPUTE. THE INCOME TAX DEPARTMENT H AS SINCE ISSUED FORM 3 AND AS SUCH, THE ASSESSEE MAY BE GIVEN PERMISSION TO WITHD RAW THE APPEAL BEARING ITA 1391/CHANDI/2019. SD/- (TEJMOHAN SINGH) ADVOCATE FOR: SHRI HEM RAJ MITTAL (HUF), PANCHKULA, 2 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. 496069880270820 , 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SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT , 2020, THEREFORE THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 4. THE LD. SR. DR DID NOT OBJECT IF APPEAL OF THE A SSESSEE IS DISMISSED AS WITHDRAWN. 5.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 10/09/2020) SD/- SD/- .. '# $ ( N.K. SAINI) (SANJAY GAR G ) / VICE PRESIDENT % &'/ JUDICIAL MEMBER AG DATE: 10/09/2020 (+! ,-.- COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. $ / CIT 4. $ / 01 THE CIT(A) 5. -2 45&456789 DR, ITAT, CHANDIGARH 6. 8:% GUARD FILE