Shri Amar Bakshi, Panchkula V. ITO-Ward-1, Panchkula

ITA 189/CHANDI/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5640 (ITAT-CHANDIGARH)
• Duration Of Justice: 11 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 27-01-2021
• Assessment Year: 2012-2013
• Appeal Filed On: 24-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MEENAKSHI VOHRA CIT
• Assessee Lawyers: NONEWITHDRAWAL APPLICATION

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH B, CHANDIGARH (VIRTUAL COURT) .., ! '# .. , $ %& BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM ITA NO. 189 & 190/CHD/2020 ASSESSMENT YEAR : 2012-13 & 2013-14 SHRI AMAR BAKSHI H.NO. 424, SECTOR-12 PANCHKULA-134109 HARYANA THE ITO WARD-1 PANCHKULA, HARYANA PAN NO: AIBPB6341A APPELLANT RESPONDENT !' ASSESSEE BY : NONE(WITHDRAWAL APPLICATION) #!' REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT $ %! & DATE OF HEARING : 27/01/2021 '()*! & DATE OF PRONOUNCEMENT : 27/ 01/2021 %'/ ORDER PER N.K. SAINI, VICE PRESIDENT BOTH THE ABOVE APPEALS BY THE ASSESSEE ARE DIRECTED AG AINST THE SEPARATE ORDERS OF LD. COMMISSIONERS OF INCOME TAX (APPEAL), PANCHKULA DT. 31/12/2019. DURING THE COURSE OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE BUT THE LD. COUNSEL FOR THE ASSESSEE FURNISHED DIFFERENT APPLIC ATIONS FOR WITHDRAWAL OF THESE APPEALS. SINCE THE CONTENT OF THE APPLICATIONS IN BOTH TH E ABOVE CASES ARE ALMOST SAME EXCEPT APPEAL NUMBER AND ASSESSMENT YEAR, THEREF ORE WE REPRODUCE HEREUNDER APPLICATION MOVED IN ITA NO. 189/CHANDI/2020 WHICH READ AS UNDER : RE: AMAR BAKSHI A.Y.: 2012-13 APPEAL NO: ITA 189/CHANDI/ SUBJECT: REQUEST FOR WITHDRAWAL OF APPEAL FOR THE C APTIONED CASE 2 RESPECTED CONCERNED WITH REFERENCE TO THE CAPTIONED CASE THE ASSESSEE W ISHES TO SUBMIT BEFORE YOUR GOODSELF THE FOLLOWING:- 1. THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHE ME INTRODUCED BY THE GOVT, OF INDIA VIDE APPLICATION DATED 03.12.2020. 2. THE APPLICATION HAS BEEN DULY ACCEPTED BY THE CONCE RNED JURISDICTIONAL INCOME TAX AUTHORITY. 3. PLEASE FIND ATTACHED COPY OF FORM 3 ISSUED BY THE J URISDICTIONAL INCOME TAX AUTHORITY DULY ACCEPTING THE APPLICATION SUBMITTED BY THE ASSESSEE UNDER THE VIVAD SE VISHWAS SCHEME. COPY OF FORM 3 IS ATTACHED AS ANNEXURE 1 . 4. IN LIGHT OF THE ABOVE FACTS THE ASSESSEE REQUESTS Y OU TO KINDLY DROP THE PENDING APPEAL AS THE ASSESSEE HAS OPTED FOR SETTLE MENT UNDER VSVS. FURTHER YOUR GOODSELF IS REQUESTED TO CONSIDER THE ABOVE STATED FACTS AND CLOSE THE PROCEEDINGS AT YOUR END WITH IMMEDIATE EF FECT. FURTHER IF ANY ADDITIONAL DOCUMENTS ARE REQUIRED FOR CLOSING THE P ROCEEDINGS THE ASSESSEE WILL BE DELIGHTED TO PROVIDE THE SAME. THANKS AND REGARDS SD/- FOR THE ASSESSEE CA BRIJ BHUSHAN SHARMA AUTHORIZED REPRESENTATIVE 9878434656 3. DURING THE COURSE OF HEARING, IT IS NOTICED THAT THE A SSESSEE HAD AVAILED THE IMMUNITY SCHEME I.E; VIVAD SE VISHWAS AND THE INCOME T AX DEPARTMENT HAD ISSUED CERTIFICATE IN FORM NO. 3/5 , IN RESPONSE TO THE APPLICATIONS FILED BY THE ASSESSEE, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THEREFORE THE APPEALS OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. THE DETAILS O F ABOVE SAID CERTIFICATES ARE AS UNDER: SL.NO. APPEAL NO. NAME OF CASE CERTIFICATE NO. 1. ITA NO. 189/CHAND/2020 AMAR BAKSHI 8054956301112 20 2. ITA NO. 190/CHANDI/2020 AMAR BAKSHI 798896000091 220 3 4. THE LD. DR DID NOT OBJECT IF THE ABOVE APPEALS OF T HE ASSESSEE ARE DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 6. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMISSE D. (ORDER PRONOUNCED IN THE COURT ON 27/01/2021). SD/- SD/- .. .., (R.L. NEGI ) ( N.K. SAIN I) $ %&/ JUDICIAL MEMBER ! / VICE PRESIDENT AG DATE: 27/01/2021 (+! ,-.- 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