Shri Rakesh Kumar Sat Parkash Goyal, Ludhiana V. ITO, W-6(1), Ludhiana

ITA 1476/CHANDI/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6740 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 9 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 18-11-2019
• 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. 1476/CHD/2019 ASSESSMENT YEAR : 2012-13 SHRI RAKESH KUMAR SAT PARKASH GOYAL 863, INDUSTRIAL AREA-A, LUDHIANA THE ITO WARD-6(1), LUDHIANA ./ PAN NO. AABPG3433C / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI ASHWANI KUMAR, CA / REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT ! ' # / DATE OF HEARING : 23/08/2021 $%&'() # / DATE OF PRONOUNCEMENT : 23/08/2021 / ORDER PER N.K. SAINI, VICE PRESIDENT: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-3, LUDHIANA DT. 01/08/2019. 2. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED AN AP PLICATION FOR WITHDRAWAL OF THIS APPEAL STATING THEREIN AS UNDER: SUB: REQUEST FOR PERMISSION TO WITHDRAW APPEAL IN T HE CASE OF SH. RAKESH KUMAR SAT PARKASH GOYAL, 863, INDUSTRIAL AREA-A, LUDHIANA ..A/Y 2012-13PAN: AABPG3433CITA NO. 1476/CHANDI/2019 SIR, RESPECTFULLY IT IS SUBMITTED THAT ITA NO. 1476/CHAN DI/2019 IN THE CASE OF SH. RAKESH KUMAR SAT PARKASH GOYAL IS PENDING FOR ADJUD ICATION BEFORE THE HON'BLE BENCH. THE PETITIONER SEEKS PERMISSION TO WITHDRAW THE ABOVE CAPTIONED APPEAL AS THE APPELLANT HAS MOVED BEFORE LD. PRINCIPAL COM MISSIONER OF INCOME TAX-1, MUMBAI UNDER VIVAD SE VISHWAS SCHEME. ALSO FORM 3 HAS BEEN ISSUED BY LD. PCIT-1, MUMBAI ON 17/02/2021 COPY OF THE SAME IS EN CLOSED. THANKING YOU YOURS FAITHFULLY SD/- (ASHWANI KUMAR) 2 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 T HE INCOME TAX DEPARTMENT HAS ISSUED FORM 3 BEARING CERTIFICATE NO. 266601210170221, 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SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT , 2020, THEREFORE THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 4.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 DR DID NOT OBJECT IF APPEAL OF THE ASSES SEE IS DISMISSED AS WITHDRAWN. 5.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 23/08/2021) SD/- SD/- (R.L. NEGI) (N.K. SAINI) JUDICIAL MEMBER VICE PRESIDENT DATED : 23/08/2021 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