Sh. Sunil Kumar Garg, Moga V. ACIT, CC-II, Chandigarh

ITA 1411/CHANDI/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3865 (ITAT-CHANDIGARH)
• Duration Of Justice: 11 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 04-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR DAYA INDER SINGH SIDHU CIT

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH B, CHANDIGARH (VIRTUAL COURT) .., ! '# #$ %, & '( BEFORE: SHRI. N.K.SAINI, VP & SHRI. SANJAY GARG, JM ITA NOS. 1410 & 1411/CHD/2019 ASSESSMENT YEARS : 2005-06 & 2008-09 SHRI SUNIL KUMAR GARG H.NO. 915/13, BACKSIDE GEETA BHAWAN, PARWANA NAGAR, STREET NO. 1A, MAIN ROAD, MOGA-PUNJAB THE ACIT, CC-II CHANDIGARH PAN NO: AHCPG0165H APPELLANT RESPONDENT !' ASSESSEE BY : SHRI SUDHIR SEHGAL, ADVOCATE #!' REVENUE BY : DR. DAYA INDER SINGH SIDHU, ADDL. CIT $ %! & DATE OF HEARING : 29/10/2020 '()*! & DATE OF PRONOUNCEMENT : 29/10/2020 ')/ ORDER PER N.K. SAINI, VICE PRESIDENT BOTH THE ABOVE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF LD. COMMISSIONERS OF INCOME TAX (APPEAL)-3 GURGAON DT. 23/09/2019. 2. IN BOTH THE ABOVE APPEALS THE LD. COUNSEL FOR TH E ASSESSEE FURNISHED SEPARATE APPLICATIONS FOR WITHDRAWAL OF THE APPEALS. 3. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT SINCE THE ASSESSEE HAD AVAILED THE IMMUNITY SCHEME I.E; VIVAD SE VISHWAS AND T HE INCOME TAX DEPARTMENT HAD ISSUED FORM NO. 3, IN RESPONSE TO TH E APPLICATIONS FILED BY THE ASSESSEE, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT , 2020, THEREFORE THE APPEALS OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. THE DETAILS OF ABOV E SAID CERTIFICATES ARE AS UNDER: SL.NO. APPEAL NO. NAME OF CASE CERTIFICATE NO. 1. ITA NO. 1410/CHD/2019 SHRI SUNIL KUMAR GARG 675 527760261020 2. ITA NO. 1411/CHD/2019 SHRI SUNIL KUMAR GARG 6756 68740261020 2 4. THE LD. DR DID NOT OBJECT IF THE ABOVE APPEALS O F THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 6. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMI SSED. ORDER PRONOUNCED ON 29/10/2020. SD/- SD/- #$ % .., (SANJAY GARG ) ( N.K. SAI NI) & '(/ JUDICIAL MEMBER ! / VICE PRESIDENT AG DATE: 29/10/2020 (+! ,-.- 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