Shri Karamjit Singh, Ludhiana V. ACIT, Intl. Taxation, Circle, Chandigarh

ITA 1502/CHANDI/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7273 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 25-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 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. 1502/CHD/2019 ASSESSMENT YEAR : 2011-12 MR. KARAMJIT SINGH S/O MR. RATTAN SINGH, B-34/2622, NEW TAGORE NAGAR, HAIBOWAL KALAN, LUDHIANA-141001 THE ASST. CIT INTERNATIONAL TAXATION, CIRCLE, CHANDIGARH ./ PAN NO. GPPPS7968K / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI GAURAV SHARMA, CA / REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT ! ' # / DATE OF HEARING : 25/03/2021 $%&'() # / DATE OF PRONOUNCEMENT : 25/03/2021 / 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. 09/08/2019. 2. THE ASSESSEE HAS FURNISHED AN APPLICATION FOR WI THDRAWAL OF THIS APPEAL STATING THEREIN AS UNDER: SUB: WITHDRAWAL OF APPEAL TO AVAIL BENEFITS OF VIVA D SE VISHWAS SCHEME, 2020 RESPECTED MEMBERS, WITH REGARD TO THE CAPTIONED SUBJECT, IT IS HUMBLY SUBMITTED THAT I HAVE FILED THE ABOVE SAID APPEAL BEFORE YOUR HONOUR ON 25.11.2019. FURTHER, I HAVE FILED FORMS 1 & 2 UNDER VIVAD SE VISHWAS SCHEME, 2020 AS ON 30.06.2020 TO AVAIL THE BENEFITS OF THIS SCHEME. THE SAME ARE ENCLOSED HEREWTIH. THEREAFTER, ON 17.12.2020, I AM IN RECEIPT OF FORM 3 VIDE CERTIFICATE NO. 836760630171220 UNDER SECTION 5(1) OF DTVSV ACT, FROM THE LD. COMMI SSIONER OF 2 INCOME TAX, INTERNATIONAL TAXATIO.N -2, NEW DELHI, W.R.T. THE APPROVAL OF FORMS 1 & 2 SUBMITTED BY ME. THE COPY OF THE SAME IS ENCLOSED HEREWITH. NOW, I AM REQUESTING YOUR HONOUR FOR THE WITHDRAWAL OF THE ABOVE SAID APPEAL FROM THE HON'BLE BENCH SO THAT I CAN AVAIL THE BENE FITS OF VIVAD SE VISHWAS SCHEME. FURTHER, I CONFIRM THAT I SHALL DEPOSIT THE REQUISITE TAX AMOUNT UNDER - VIVAD SE VISHWAS SCHEME AND SHALL PROCEED WITH FILI NG OF FORM 4. I SHALL BE THANKFUL TO YOUR HONOUR. THANKING YOU, YOURS FAITHFULLY, SD/- KARAMJIT SINGH 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. 836760630171220, 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 25/03/2021 ) SD/- SD/- (R.L. NEGI) (N.K. SAINI) JUDICIAL MEMBER VICE PRESIDENT DATED : 25/03/2021 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