Usha Garg, Chandigarh V. ITO Ward-5, Panchkula

ITA 179/CHANDI/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3859 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 18-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR DAYA INDER SINGH SIDHU CIT

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. 179/CHD/2020 ASSESSMENT YEAR : 2010-11 USHA GARG # 167, GRAIN MARKET, SECTOR-26 CHANDIGARH THE ITO WARD- 5 PANCHKULA PAN NO: ACRPG6164A APPELLANT RESPONDENT !' ASSESSEE BY : NONE (WITHDRAWAL APPLICATION) #!' REVENUE BY : DR. DAYA INDER SINGH SIDHU, ADDL. CIT $ %! & DATE OF HEARING : 28/10/2020 '()*! & DATE OF PRONOUNCEMENT : 28/10/2020 ')/ ORDER PER N.K. SAINI, VICE PRESIDENT THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORD ER OF THE LD. CIT(A), PANCHKULA DT. 07/08/2019. 2. THE ASSESSEE FURNISHED AN APPLICATION FOR WITHDRAWAL O F THIS APPEAL STATING THEREIN AS UNDER: SUBJECT: - REQUEST FOR WITHDRAWAL OF APPEAL FOR THE AY 2010-11 IN THE CASE OF USHA GARG SCF 67, GRAIN MARKET, SECTOR 26, CHANDIGARH IN PURS UANCE TO FILING OF DECLARATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020, PAN: - ACRPG 6164A. SIR, THE ASSESSEE HAS FILED AN APPEAL BEFORE HON'BLE ITA T HAVING ITA NO. 179/CHANDI/2020 ON 18/02/2020 FOR THE AY 2010-11 AGAINST THE ORDER OF LD. CIT (A), PANCHKULA. THE COPY OF FORM NO. 36 IS ENCLOSED HERE WITH FOR YOUR KIND PERUSAL. IN THIS REGARD, IT IS SUBMITTED THAT THE ASSESSEE H AS FILED THE DECLARATION IN FORM 1 AND FORM 2 AS PRESCRIBED UNDER THE DIRECT TAX VIVAD SE VISHW AS ACT, 2020 FOR THE AY 2010-11 AND THEREIN HAD FILED THE IRREVOCABLE UNDERTAKING IN WH ICH THE ASSESSEE HAD VOLUNTARILY WAIVED ALL THE RIGHTS, WHETHER DIRECT OR INDIRECT, TO SEEK OR PURSUE ANY REMEDY OR ANY CLAIM IN RELATION TO THE TAX-ARREAR WHICH MAY OTHERWISE BE A VAILABLE TO THE ASSESSEE UNDER ANY LAW FOR THE TIME BEING IN FORCE, IN EQUITY, BY STATUTE OR UNDER ANY AGREEMENT ENTERED INTO BY INDIA WITH ANY OTHER COUNTRY OR TERRITORY OUTSIDE I NDIA WHETHER FOR PROTECTION OF INVESTMENT OR OTHERWISE. THE COPY OF SUCH FORM 1 AND FORM 2 FI LED BY THE ASSESSEE ON 08.07.2020 IS ALSO ENCLOSED HERE WITH FOR YOUR KIND PERUSAL. IN RESPONSE TO THE SAME, THE LD. PCIT, PANCHKULA HA S ALSO ISSUED FORM 3 TO THE ASSESSEE WHEREIN NIL AMOUNTS HAS BEEN DETERMINED TO BE TO BE PAYABLE BY THE ASSESSEE TOWARDS FULL AND FINAL SETTLEMENT OF THE TAX ARREARS COVERE D BY THE SAID DECLARATION UNDER THE 2 DIRECT TAX VIVAD SE VISHWAS ACT, 2020, I.E. FORM 1. THE COPY OF SUCH FORM 3 ISSUED BY THE LD. PCIT, PANCHKULA DATED 13.10.2020 IS ALSO ENCLOS ED HERE WITH FOR YOUR KIND PERUSAL. NOW, AS PRESCRIBED UNDER THE ACT AND AS PER RULE 5 OF THE DIRECT TAX VIVAD SE VISHWAS RULES, 2020, THE ASSESSEE HEREBY WITHDRAW THE APPEA L FILED BEFORE YOUR GOOD SELF HAVING ITA NO. 179/CHANDI/2020 ON 18/02/2020 FOR THE AY 20 10-11 AGAINST THE ORDER OF LD. CIT (A), PANCHKULA IN THE MANNER AS MENTIONED HEREIN ABOVE AND ALSO AS MENTIONED IN FORM 2 OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. IT IS KINDLY REQUESTED TO YOUR GOOD SELF TO ACKNOWL EDGE THE SAME. USHA GARG 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 TAX DEPARTMENT HAS ISSUED FORM 3 BEARING CERTIFICATE NO. 645040000131020 , IN RESPONSE TO THE APPLICATION FILED BY THE ASSESSEE, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THEREFORE THE APPEAL OF THE ASSESSEE IS TO BE DISMISSE D AS WITHDRAWN. 4. THE LD. SR. DR DID NOT OBJECT IF APPEAL OF THE ASSE SSEE 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 28/10/2020) SD/- SD/- #$ % .., (SANJAY GARG ) ( N.K. SAI NI) & '(/ JUDICIAL MEMBER ! / VICE PRESIDENT AG DATE: 28/10/2020 (+! ,-.- 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