Sh. Bhagwant Singh HUF, Chandigarh V. ACIT, C-4(1), Chandigarh

ITA 1563/CHANDI/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0769 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 14-12-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 13-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MEENAKSHI VOHRA CIT

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH A, CHANDIGARH .., !' .. , # $% BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM ITA NO. 1563/CHD/2017 ASSESSMENT YEAR : 2013-14 SHRI BHAGWANT SINGH HUF, # 328, SECTOR 33-A, CHANDIGARH THE ASSTT. CIT CIRCLE-4(1), CHANDIGARH PAN NO: AAAHB6499N APPELLANT RESPONDENT !' ASSESSEE BY : SHRI TEJMOHAN SINGH, ADVOCATE #!' REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT $ %! & DATE OF HEARING : 14/12/2020 '()*! & DATE OF PRONOUNCEMENT : 14/12/2020 $&/ ORDER PER N.K. SAINI, VICE PRESIDENT: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-2, CHANDIGARH DT. 12.09.2017. 2. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED AN AP PLICATION FOR WITHDRAWAL OF THIS APPEAL STATING THEREIN AS UNDER: IN THE MATTER OF ITA NO. 1563/CHANDI/2017 RELATING TO THE ASSESSMENT YEAR 2013-14 FIXED FOR HEARING ON THE 14 TH OF DECEMBER,2020. APPLICATION FOR WITHDRAWAL OF APPEAL. RESPECTFULLY SHOWETH AS UNDER: THE ABOVEMENTIONED APPEAL IS PENDING FOR ADJUDICATI ON BEFORE THE HON'BLE BENCH. THE ASSESSEE HAS MOVED AN APPLICATION UNDER 'THE DIRECT TAX VIVAD SE VISHWAS' SCHEME WHICH HAS BEEN ANNOUNCED BY THE GOV ERNMENT AND SETTLE THE TAX DISPUTE. THE INCOME TAX DEPARTMENT HAS SINCE IS SUED FORM - 3 AND AS SUCH, THE ASSESSEE MAY BE GIVEN PERMISSION TO WITHDRAW TH E APPEAL. COPY OF FORM - 3 IS ENCLOSED HEREWITH. SD/- (TEJMOHAN SINGH) ADVOCATE FOR: SHRI. BHAGWANT SINGH (HUF), CHANDIGARH. 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 SINCE ISSUED FORM 3 BEARING CERTIFICATE NO. 751983380271120 , IN RESPONSE TO THE APPLICATION FILED BY THE ASSESSE E, 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SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT , 2020, THEREFORE THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 4.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. SR. DR DID NOT OBJECT IF APPEAL OF THE A SSESSEE 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 14/12/2020) SD/- SD/- .. .., (R.L. NEGI ) ( N.K. SAIN I) # $%/ JUDICIAL MEMBER / VICE PRESIDENT AG DATE: 14/12/2020 (+! ,-.- 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