Nidhesh Gupta , Chandigarh V. DCIT, C-1(1), Chandigarh

ITA 1611/CHANDI/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0681 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-06-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 26-12-2019
• 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. 1611/CHD/2019 ASSESSMENT YEAR : 2013-14 SHRI NIDHESH GUPTA H.NO. 112, SECTOR-8A CHANDIGARH THE DY. CIT 1(1) CHANDIGARH PAN NO: AATPG4953D APPELLANT RESPONDENT !' ASSESSEE BY : SHRI TEJ MOHAN SINGH, ADVOCATE #!' REVENUE BY : SHRI DAYA INDER SINGH SIDHU, ADDL . CIT $ %! & DATE OF HEARING : 11/06/2020 '()*! & DATE OF PRONOUNCEMENT : 11/06/2020 ')/ 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. 25/11/2019. 2. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED AN AP PLICATION FOR WITHDRAWAL OF THIS APPEAL STATING THEREIN AS UNDER: SUBJECT: WITHDRAWAL OF APPEAL A-Y 2013-14 -REG- I HEREBY WITHDRAW MY APPEAL FILED BY ME ON 26-12-20 19 VIDE ITA 1611/CHANDI/2019 AS I HAVE OPTED TO SETTLE THE DISP UTE RELATING TO TAX/PENALTY UNDER VIVAD SE VISHWAS SCHEME. THANKING YOU, YOURS SINCERELY SD/- (NIDHESH GUPTA) 3. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAD OPTED TO SETTLE THE DISPUTE R ELATING TO TAX/PENALTY UNDER VIVAD SE VISHWAS SCHEME, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS 2 ACT, 2020, THEREFORE THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 4.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 DR DID NOT OBJECT IF APPEAL OF THE A SSESSEE IS DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 6.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 11/06/2020) SD/- SD/- #$ % .., (SANJAY GARG ) ( N.K. SAI NI) & '(/ JUDICIAL MEMBER ! / VICE PRESIDENT AG DATE: 11/06/2020 (+! ,-.- 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