M/s Walaiti Ram madan Lal, Patiala V. DCIT-CC, Patiala

ITA 156/CHANDI/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4035 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 11-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DAYA INDER SINGH SIDHU CIT
• Section: 2

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH B, CHANDIGARH (VIRTUAL COURT) .., ! '# #$ %, & '( BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, J M ITA NO. 156/CHD/2020 ASSESSMENT YEAR : 2017-18 M/S WALAITI RAM MADAN LAL DARSHANI GATE, PATIALA THE DCIT CENTRAL CIRCLE, PATIALA PAN NO: AABFW6849C APPELLANT RESPONDENT !' ASSESSEE BY : NONE (WITHDRAWAL APPLICATION) #!' REVENUE BY : SHRI DAYA INDER SINGH SIDHU, ADDL . CIT $ %! & DATE OF HEARING : 27/10/2020 '()*! & DATE OF PRONOUNCEMENT : 27/10/2020 ')/ ORDER PER SANJAY GARG, JUDICIAL MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-5, LUDHIANA DT. 13/12/2019. 2. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED AN AP PLICATION FOR WITHDRAWAL OF THIS APPEAL STATING THEREIN AS UNDER: SUB: WITHDRAWAL OF APPEAL IN CASE OF M/S. WALAITI R AM MADAN LAL SIR, THE APPELLANT M/S. WALAITI RAM MADAN LAL HAVING PAN : AABFW6849C HAS FILED AN APPEAL FOR THE A.Y. 2017-18 ON 11.02.2020. COPY OF ACKNOWLEDGEMENT FOR FILING THE APPEAL IS ENCLOSED. THE APPELLANT HAS FILED AN APPLICATION UNDER VIVAD SE VISHWAS SCHEME AND HAS BEEN ISSUED FORM NO. 3 BY TH E PR. CIT, LUDHIANA. A COPY OF FORM NO. 3 IS ENCLOSED. UNDER THE CIRCUMSTANCES, IT IS REQUESTED THAT THE A PPELLANT MAY BE ALLOWED TO WITHDRAW THE APPEAL FILED ON 11.02.2020. FOR M/S. WALAITI RAM MADAN LAL SD/- PARTNER 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 2 AND THE INCOME TAX DEPARTMENT HAS ISSUED FORM 3 BEA RING CERTIFICATE NO. 642988540131020, 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SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT , 2020, THEREFORE THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 4.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 DR DID NOT OBJECT IF APPEAL OF THE ASSES SEE IS DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 6.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 27/10/2020) SD/- SD/- .., #$ % ( N.K. SAINI) (SANJAY GARG ) ! / VICE PRESIDENT & '(/ JUDICIAL MEMBER AG DATE: 27/10/2020 (+! ,-.- 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