The Shimla Urban Co-operative Bank Ltd., Shimla V. ITO (TDS), Shimla

ITA 1590/CHANDI/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2129 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 10-03-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 20-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA ACIT
• Keywords: TDS

Judgement Text

, ,B IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, B CHANDIGARH , !' #$ % & ' ($ , )* BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ./ ITA NO. 1590 TO 1592/CHD/2019 / ASSESSMENT YEAR : 2009-10 TO 2011-12 THE SHIMLA URBAN CO-OPERATIVE BANK LTD., 78, THE MALL SHIMLA-1 INCOME TAX OFFICER (TDS), SHIMLA. ./PAN NO: AAATT9070 / APPELLANT /RESPONDENT HEARING THROUGH VIDEO CONFERENCING ! /ASSESSEE BY : SHRI HARRY RIKHY, ADVOCATE ' ! / REVENUE BY : SHRI ASHOK KHANNA, ACIT # $ % /DATE OF HEARING : 10.03.2021 &'() % / DATE OF PRONOUNCEMENT : 10. 03.2021 )+/ ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEALS HAVE BEEN PREFERRED BY THE ASSE SSEE AGAINST THE ORDERS DATED 15.10.2019 OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS), SHIMLA [HEREINAFTER REFERRED TO AS CIT( A)]. 2. LD. COUNSEL FOR THE ASSESSEE SUBMITTED BEFORE U S THAT IT WAS WILLING TO SETTLE THE DISPUTE UNDER THE VIVAD SE VISHWAS SCHEME-202 0 AND NECESSARY FORMS IN THIS ITA NO. 1590 TO 1592-CHD-2019 THE SHIMLA URBAN CO-OPERATIVE BANK LTD, SHIMLA. 2 REGARD HAD BEEN FILLED. AN APPLICATIONS, EXPRESSING THE ABOVE INTENT OF THE ASSESSEE, WAS FILED BEFORE US. 3. IN VIEW OF THE ABOVE SINCE THE ASSESSEE HAS EXPR ESSED ITS INTENTION OF NOT PURSUING THE APPEALS AND OPTING FOR SETTLING THE DI SPUTE IN THE SCHEME FRAMED BY THE LEGISLATURE IN THIS REGARD, THE IMPUGNED APPEALS AR E DISMISSED ,WITH THE LIBERTY GRANTED TO THE ASSESSEE TO GET THE APPEALS RESTORED IN CA SE IT IS UNABLE TO SETTLE THE DISPUTE UNDER VIVAD SE VISHWAS SCHEME-2020. ORDER PRONOUNCED ON 10.03.2021 SD/- SD/- ( % & ' ($ / ANNAPURNA GUPTA) )* / ACCOUNTANT MEMBER ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 10 /03/2021 SANTOSH . '+ ,-.- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. # / / CIT 4. # / ( )/ THE CIT(A) 5. -01 2 , %2 , 34516 / DR, ITAT, CHANDIGARH 6. 157$ / GUARD FILE '+ # / BY ORDER, 8' / ASSISTANT REGISTRAR