Pawan Kumar Tah, Chandigarh V. ITO, W-3(3), Chandigarh

ITA 1565/CHANDI/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8244 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 09-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA
• Assessee Lawyers: KRISHAN VRIND JAIN

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCHES, SMC CHANDIGARH (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT ITA NO.1565/ASR/2019 ASSESSMENT YEAR :2010-11 PAWAN KUMAR TAH SCO 1112-13, SECTOR 22-B CHANDIGARH VS. THE ITO WARD3(3)-CHANDIGARH PAN NO: ABBPK3805D APPELLANT RESPONDENT ASSESSEE BY : KRISHAN VRIND JAIN, CA REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT DATE OF HEARING : 07/01/2021 DATE OF PRONOUNCEMENT : 07/01/2021 ORDER PER N.K. SAINI, VICE PRESIDENT THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-1, CHANDIGARH DT. 06/09/2019. 2. 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. 988255150020121, 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SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT , 2020, THEREFORE THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN SUBJ ECT TO THE LIBERTY TO APPLY FOR RESTORATION OF THE APPEAL IN CASE THE DEPARTMEN T DOES NOT ACCEPT THE APPLICATION OF THE ASSESSEE. 4. THE LD. DR DID NOT OBJECT IF APPEAL OF THE ASSES SEE IS DISMISSED AS WITHDRAWN. 2 5. IN VIEW OF THE ABOVE THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN WITH A RIDER THAT IN CASE THE DEPARTMENT DOES NOT ACCEPT THE APPLICATION OF THE ASSESSEE UNDER VIVAD SE VISHWAS SCHEME, ACT 2020. THE ASSESSEE IS AT LIBERTY TO MOVE AN APPLICATION B EFORE THE ITAT, CHANDIGARH BENCH FOR RESTORING THIS APPEAL. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. (ORDER PRONOUNCED IN THE OPEN COURT ON 07/01/2021) . SD/- ( N.K. SAINI) VICE PRESIDENT AG DATE: 07/01/2021 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. CIT 4. THE CIT(A) 5. DR, ITAT, AMRITSAR 6. GUARD FILE