Suresh Aggarwal, Mandi Gobindgarh V. ITO, W-2, Mandi Gobindgarh

ITA 1580/CHANDI/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2196 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 17-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH B, CHANDIGARH (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT AND SHRI R.L. NEGI, JUDICIAL MEMBER ITA NO. 1580/CHD/2018 ASSESSMENT YEAR : 2014-15 SHRI SURESH AGGARWAL C/O SURESH ELECTRIC CO., MODI MILL ROAD MANDI GOBINDGARH- PUNJAB THE ITO W-2, RAILWAY ROAD SIRHIND- PUNJAB ./ PAN NO. ACJPA5581H / APPELLANT / RESPONDENT / ASSESSEE BY : NONE (WITHDRAWAL APPLICATION) / REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT ! ' # / DATE OF HEARING : 17/02/2021 $%&'() # / DATE OF PRONOUNCEMENT : 17/02/2021 / ORDER PER N.K. SAINI, VICE PRESIDENT: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORD ER OF THE LD. CIT(A), PATIALA DT. 28/10/2018. 2. DURING THE COURSE OF HEARING NOBODY WAS PRESENT ON BEH ALF OF THE ASSESSEE HOWEVER WITHDRAWAL APPLICATION HAS BEEN FURNISHED WHICH REA D AS UNDER: SUB:- WITHDRAWAL OF ITA NO.1580/CHANDI/2018 ASSTT.YEAR 201 4-15 RESPECTED SIR, WITH REFERENCE TO THE ABOVE APPEAL, 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 RECEIVED. COPY ENCLOSED HEREWITH. IT IS, THEREFORE, PRAYED THAT THE APPEAL BE KINDLY TREATED AS WITHDRAWN AND APPROPRIATE ORDER BE KINDLY PASSED. 2 THANKING YOU, YOURS FAITHFULLY SD/- (SURESH AGGARWAL) 3. DURING THE COURSE OF HEARING IT IS NOTICED THAT THE AS SESSEE HAS AVAILED THE IMMUNITY SCHEME I.E; VIVAD SE VISHWAS AND THE INCOME TA X DEPARTMENT HAS SINCE ISSUED FORM 3 BEARING CERTIFICATE NO. 798030420091220, IN RESPONSE TO THE APPLICATION FILED BY THE ASSESSEE, UNDER SECTION 5(1) OF THE DIREC T TAX VIVAD SE VISHWAS ACT, 2020, THEREFORE THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 4.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 DR DID NOT OBJECT IF APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE APPEAL OF THE ASSESSEE IS D ISMISSED AS WITHDRAWN. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 17/02/2021 ) SD/- SD/- (R.L. NEGI) (N.K. SAINI) JUDICIAL MEMBER VICE PRESIDENT DATED : 17/02/2021 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