Raj Kumar Goyal, Mandi Gobindgarh V. ITO, W-2, Mandi Gobindgarh

ITA 1552/CHANDI/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5863 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 28-01-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 10-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA CIT
• Keywords: Competent authority

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH B, CHANDIGARH (VIRTUAL COURT) .., ! '# .. , $ %& BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM ITA NO. 1552/CHD/2018 ASSESSMENT YEAR : 2014-15 RAJ KUMAR GOYAL H.NO. 81-82, SECTOR 4-C GOYAL COTTAGE, SHASTRI NAGAR MANDI GOBINDGARH THE ITO WARD-2, MANDI GOBINDGARH PAN NO: ACAPG9785G APPELLANT RESPONDENT !' ASSESSEE BY : NONE (WITHDRAWAL APPLICATION) #!' REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT $ %! & DATE OF HEARING : 28/01/2021 '()*! & DATE OF PRONOUNCEMENT : 28/01/2021 %'/ ORDER PER N.K. SAINI, VICE PRESIDENT: THIS IS AN APPEAL FILED BY THE ASSESEE AGAINST THE ORDER OF THE LD. CIT(A), PATIALA DT. 28/10/2018. 2. DURING THE COURSE OF HEARING NONE APPEARED ON BE HALF OF THE ASSESSEE BUT A WITHDRAWAL APPLICATION HAS BEEN MOVED BY THE LD. COUNSEL FOR THE ASSESSEE WHICH READS AS UNDER: SUB:- WITHDRAWAL OF ITA NO.1552/CHANDI/2018 ASSTT.Y EAR 2014-15- DATE OF HEARING 28.01.2021. RESPECTED SIRS, WITH REFERENCE TO THE ABOVE APPEAL FIXED FOR HEARIN G BEFORE THE HON'BLE BENCH ON 28.01.2021, WE SUBMIT THAT THE APPELLANT HAS OPTED FOR VIVAD SE VISHWAS SCHEME 2020. CERTIFICATE ON FORM NO. 3 UNDER SUB SECTION (1) OF SECTION 5 OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 FROM THE COMPETENT AUTHORITY I.E. PRINCIPAL COMMISSIONER OF INCOME TAX, PATIALA FOR THE PAYMENT OF THE BALANCE AMOUNT OF DISPUTED TAX HAS ALREADY BEEN REC EIVED. COPY ALREADY FILED ON 27.01.2021. IT IS, THEREFORE, PRAYED THAT THE APPEAL BE KINDLY TREATED AS WITHDRAWN AND APPROPRIATE ORDER BE KINDLY PASSED. 2 THANKING YOU YOURS FAITHFULLY, FOR DATTA SINGLA & CO. CHARTERED ACCOUNTANTS SD/- (CA RAJIV DATTA) COUNSEL FOR THE ASSESSEE 3. IN THE PRESENT CASE, IT IS NOTICED THAT THE ASSE SSEE HAS AVAILED THE IMMUNITY SCHEME I.E; VIVAD SE VISHWAS AND THE INCOM E TAX DEPARTMENT HAS SINCE ISSUED FORM 3 BEARING CERTIFICATE NO. 2223386 8021021, IN RESPONSE TO THE APPLICATION FILED BY THE ASSESSEE, UNDER SECTION 5( 1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THEREFORE THE APPEAL OF THE ASSE SSEE IS TO BE DISMISSED AS 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. (ORDER PRONOUNCED IN THE OPEN COURT ON 28/01/2021 ). SD/- SD/- .. .., (R.L. NEGI ) ( N.K. SAIN I) $ %&/ JUDICIAL MEMBER ! / VICE PRESIDENT AG DATE: 28/01/2021 (+! ,-.- COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. $ / CIT 4. $ / 01 THE CIT(A) 5. -2 45&456789 DR, ITAT, CHANDIGARH 6. 8:% GUARD FILE