Sneh Lata, Chandigarh V. ITO, W-3(2), Chandigarh

ITA 1456/CHANDI/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0810 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Chandigarh
• Next Hearing Date: 17-12-2020
• Assessment Year: 2015-2016
• Appeal Filed On: 13-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA
• Assessee Lawyers: ADITYA JAIN
• Section: 143(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH A, CHANDIGARH (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT AND SHRI R.L. NEGI, JUDICIAL MEMBER ITA NO. 1456/CHD/2019 ASSESSMENT YEAR : 2015-16 SNEH LATA HOUSE NO,. 1258, SECTOR- 21B CHANDIGARH THE ITO WARD-3(2) CHANDIGARH ./ PAN NO. ABCPL1052E / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI ADITYA JAIN, C.A / REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT ! ' # / DATE OF HEARING : 17/12/2020 $%&'() # / DATE OF PRONOUNCEMENT : 17/12/2020 / ORDER PER N.K. SAINI, VICE PRESIDENT: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-1, CHANDIGARH DT. 05/08/2019. 2. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED AN AP PLICATION FOR WITHDRAWAL OF THIS APPEAL STATING THEREIN AS UNDER: SUBJECT: APPLICATION FOR WITHDRAWAL OF APPEAL NO. I TA- 1456/CHANDI- 2019. SIR, IT IS RESPECTFULLY SUBMITTED THAT THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ASSESSMENT ORDER U/S 143(2) FOR THE ASSESSMENT YEAR 2015 16 VIDE FORM 36 DATED 13/11 /2019, APPEAL NUMBER ITA/1456/CHANDI/2019. THE GOVERNMENT OF INDIA HAS GIVEN AN OPPORTUNITY TO ASSESSEE TO END THE LITIGATION BY TAKING PART IN TH E 'VIVAD SE VISHWAS SCHEME'. THE ASSESSEE HAS APPLIED FOR THE S CHEME AND WOULD THEREFORE LIKE TO WITHDRAW HER APPEAL. THE CO PY OF FORM 3 UNDER RULE 3 OF THE VIVAD SE VISHWAS ACT, 2020, IS ENCLOSED 2 HEREWITH. IT IS THEREFORE REQUESTED THAT THE APPEAL OF THE ASSESSEE MAY KINDLY BE CONSIDERED AS WITHDRAWN AND OBLIGE. THANKING YOU, YOURS FAITHFULLY, SD/- ASHOK KUMAR JAIN (ADVOCATE) 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 T HE INCOME TAX DEPARTMENT HAS SINCE ISSUED FORM 3 BEARING CERTIFICATE NO. 771986090011220 , 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. 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 17/12/2020) SD/- SD/- (R.L. NEGI) (N.K. SAINI) JUDICIAL MEMBER VICE PRESIDENT DATED : 17/12/2020 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