Star Poultry Farm, Panchkula V. ACIT, CC-II, Chandigarh

ITA 149/CHANDI/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7288 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 07-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, B CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT& SHRI R.L NEGI, JUDICIAL MEMBER ITA NO.149/CHD/2018 / ASSESSMENT YEAR : 2009-10 STAR POULTRY FARM, H. NO. 515, SECTOR 16, PANCHKULA THE ACIT, CENTRAL CIRCLE II, CHANDIGARH ./PAN NO: AANFS2339F / APPELLANT /RESPONDENT HEARING THROUGH VIDEO CONFERENCING /ASSESSEE BY : SHRI SACHIN JAIN, ADVOCATE / REVENUE BY : SHRI ASHOK KUMAR, ADDL. CIT /DATE OF HEARING : 31.03.2021 / DATE OF PRONOUNCEMENT : 31.03.2021 / ORDER PER R.L. NEGI JUDICIAL MEMBER: THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST T HE ORDER DATED 26.05.2016 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-3, GURGAON [(FOR SHORT THE CIT(A)] FOR THE ASSESSMEN T YEAR 2009-10, WHEREBY THE LD. CIT(A) HAS DISMISSED THE APPEAL FIL ED BY THE ASSESSEE AGAINST THE ASSESSMENT ORDER PASSED U/S 271AAA OF T HE INCOME TAX ACT, 1961 (IN SHORT 'THE ACT'). 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE SUB MITTED THAT THE ASSESSEE HAS OPTED TO SETTLE THE ISSUES IN THE SAID APPEAL UNDER THE PROVISIONS OF VIVAD SE VISHWAS SCHEME 2020. THE L D. COUNSEL FURTHER 2 SUBMITTED THAT AN APPLICATION FOR WITHDRAWAL OF THE SAID APPEAL HAS ALREADY BEEN FILED. HENCE, THE SAME MAY BE ALLOWED AND THE ASSESSEE MAY BE PERMITTED TO WITHDRAW THE SAID APPEAL. 3. THE LD. DEPARTMENTAL REPRESENTATIVE DID NOT OPP OSE THE APPLICATION FILED BY THE ASSESSEE. 4. IN VIEW OF THE SUBMISSIONS MADE BY THE LD. COUN SEL FOR THE ASSESSEE, WE ALLOW THE APPLICATION FILED BY THE ASS ESSEE AND ACCORDINGLY DISMISS THE APPEAL AS WITHDRAWN. ORDER PRONOUNCED ON 31.03.2021. SD/- SD/- (N. K. SAINI) (R.L. NEGI) VICE PRESIDENT JUDICIAL MEMBER DATED: 31.03.2021 . . / 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 / BY ORDER, / ASSISTANT REGISTRAR