Ramesh Kumar Goyal (HUF), Mandi Gobindgarh V. ITO, W-5, Mandi Gobindgarh

ITA 1452/CHANDI/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1583 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 15-02-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 26-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH B, CHANDIGARH (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT AND SHRI R.L. NEGI, JUDICIAL MEMBER ITA NO. 1452/CHD/2018 ASSESSMENT YEAR : 2014-15 RAMESH KUMAR GOYAL(HUF) 82, GOYAL COTTAGE, SHASHTRI NAGAR MANDI GOBINDGARH THE ITO WARD- 2 MANDI GOBINDGARH ./ PAN NO. AABHR7179A / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI ASHWANI KUMAR, CA / REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT ! ' # / DATE OF HEARING : 15/02/2021 $%&'() # / DATE OF PRONOUNCEMENT : 15/02/2021 / ORDER PER N.K. SAINI, VICE PRESIDENT: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORD ER OF THE LD. CIT(A), PATIALA DT. 05/09/2018. 2. THE ASSESSEE HAS FURNISHED AN APPLICATION FOR WI THDRAWAL OF THIS APPEAL STATING THEREIN AS UNDER: SUB: REQUEST FOR PERMISSION TO WITHDRAW APPEAL IN T HE CASE OF RAMESH KUMAR GOYAL (HUF), 82, GOYAL COTTAGE, SHASHTRI NAGAR, MAN DI GOBINDGARH....A/Y 2014- 15...PAN: AABHR7179A . ITA NO. 1452/CHANDI/2018 SIR RESPECTFULLY IT IS SUBMITTED THAT ITA NO. 1452/CHAN DI/2018 IN THE CASE OF RAMESH KUMAR GOYAL (HUF) IS PENDING FOR ADJUDICATION BEFOR E THE HON'BLE BENCH THE PETITIONER SEEKS PERMISSION TO WITHDRAW THE ABOVE C APTIONED APPEAL AS THE APPELLANT HAS MOVED BEFORE LD. PRINCIPAL COMMISSION ER OF INCOME TAX, PATIALA UNDER 'VIVAD SE VISHWAS SCHEME' ALSO, FORM 3 HAS BE EN ISSUED BY LD. PCIT, PATIALA ON 16.12.2020, COPY OF THE SAME IS ENCLOSED THANKING YOU YOURS FAITHFULLY SD/- 2 (ASHWANI KUMAR) C.A COUNSEL FOR THE APPELLANT 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. 828627820161220, 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SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT , 2020, THEREFORE THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 4.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 15/02/2021) SD/- SD/- (R.L. NEGI) (N.K. SAINI) JUDICIAL MEMBER VICE PRESIDENT DATED : 15/02/2021 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