M/s Sudharma Clothing Co.Pvt.Ltd, Ludhiana V. ACIT,Circle-3, Ludhiana

ITA 18/CHANDI/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2784 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 07-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK KUMAR KHANNA 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. 18/CHD/2020 / ASSESSMENT YEAR : 2012-13 M/S SUDHARMA CLOTHING CO. PVT. LTD., 28/23, R.S. GREWAL ROAD, BAHADUR KE ROAD, LUDHIANA. THE ACIT CIRCLE 3, LUDHIANA. ./ PAN NO: AANCS0404Q / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI SUDHIR SEHGAL, ADVOCATE # ! ' / REVENUE BY : SHRI ASHOK KUMAR KHANNA, ADDL. CIT $ % ! &/ DATE OF HEARING : 24/11/2020 '()* ! &/ DATE OF PRONOUNCEMENT : 24/11/2020 ')/ ORDER PER N.K. SAINI, VICE PRESIDENT THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-1, LUDHIANA DT. 21/11/2019. 2. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED AN AP PLICATION FOR WITHDRAWAL OF THIS APPEAL STATING THEREIN AS UNDER: REG: M/S SUDHARMA CLOTHING COMPANY PVT. LTD., LUDHIANA ASSESSMENT YEAR 2012-2013 PAN: AANCS0404Q SUB: REQUEST FOR WITHDRAWAL OF APPEAL AS FILED VI DE ITA NO. 18/CHD/2020 AY 2012-2013.(EARLIER FIXED ON 05.11.2020). WITH REGARD TO THE CAPTIONED SUBJECT, IT IS VERY HU MBLY SUBMITTED THAT FOR A.Y. 2012- 2013, THE APPELLANT HAS OPTED FOR 'VIVAD SE VISHWAS SCHEME', 2020 AND HAD FILED FORM 1 A 2 WITH WORTHY PCIT-1, LUDHIANA ON 08.05.20 20, RESPECTIVELY. THE WORTHY PCIT-1, LUDHIANA HAS ALSO ISSUED FORM 3 DATED 27.10 .2020, AS PER COPY ENCLOSED AND NOW THE APPELLANT IS REQUIRED TO FILE FORM 4 AL ONG WITH THE EVIDENCE OF WITHDRAWAL OF APPEAL. THUS, IN VIEW OF THE ABOVE, IT IS VERY HUMBLY REQUE STED TO KINDLY ALLOW THE APPELLANT TO WITHDRAW THE APPEAL AS FILED WITH HON'BLE ITAT. THANKING YOU, 2 YOURS FAITHFULLY, SD/- AUTHORIZED SIGNATORY 3. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT SINCE THE ASSESSEE HAS AVAILED THE I MMUNITY SCHEME I.E; VIVAD SE VISHWAS AND THE INCOME TAX DEPARTMENT HAS SINCE ISSUED FORM 3 BEARING CERTIFICATE NO. 677800910271020, 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 A SSESSEE 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 24/11/2020) SD/- SD/- #$ % .. (SANJAY GARG ) ( N.K. SAINI) & '(/ JUDICIAL MEMBER ! / VICE PRESIDENT POONAM DATE: 24.11.2020 (+ ! ,- .- / 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. 15 7% / GUARD FILE