Gurmail Singh, Barnala V. ITO, W-1, Barnala

ITA 2/CHANDI/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3076 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 10 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 18-11-2020
• Assessment Year: 2010-2011
• Appeal Filed On: 01-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MEENAKSHI VOHRA CIT

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH B, CHANDIGARH (VIRTUAL COURT) .., ! '# $ %', ! BEFORE: SHRI. N.K.SAINI, VP & SHRI , RAJPAL YADAV, VP ITA NO. 2/CHD/2019 ASSESSMENT YEAR : 2010-11 GURMAIL SINGH C/O H.NO. 3335, 1 ST FLOOR, SECTOR 23- D CHANDIGARH ITO , W - 1 WARD -1 BARNALA-PUNJAB PAN NO: BBJPS5810H APPELLANT RESPONDENT !' ASSESSEE BY : SHRI RISHAB SINGLA, ADVOCATE #!' REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT $ %! & DATE OF HEARING : 18/11/2020 '()*! & DATE OF PRONOUNCEMENT : 18/11/2020 %&/ ORDER PER N.K. SAINI, VICE PRESIDENT THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORD ER OF THE LD. CIT(A)-3, LUDHIANA DT. 14/09/2018. 2. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED AN APPL ICATION FOR WITHDRAWAL OF THIS APPEAL STATING THEREIN AS UNDER: RESPECTFULLY SHOWETN: 1. THAT THE APPLICANT-APPELLANT HAS FIIED APPEAL AGAIN ST THE ORE DATED 14.09.2018 PASSED BY COMMISSIONER OF INCOME TAX (APPEALS)-3, LUDHIANA WHICH WAS REGISTERED AS ITA NO. 2/CHANDI/2019. THE SAID CASE IS NOW FIXED FOR HEARING ON 18.11.2020. 2. THAT DURING THE PENDENCY OF APPEAL, THE CENTRAL GOV T INTRODUCED DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020. IN TERMS OF THE SAID SCHEME, THE APPLICANT- APPELLANT HAS ALSO FILED FORM-1 VIDE APPLICATION DA TED 29.08.2020. 3. THAT THE DECLARATION FILED BY THE APPELLANT HAS BEE N ACCEPTED BY THE DESIGNATED AUTHORITY AND IN THIS REGARD CERTIFICATE IN FORM-3 DATED 22.10.2020 2 BEARING NO 667930280221020 HAS BEEN ISSUED. THE COP Y OF THE SAID CERTIFICATE IS ANNEXED HEREWITH AS ANNEXURE A-L. IT IS, THEREFORE, PRAYED THAT THE PRESENT APPLICATI ON MAY BE ALLOW AND THE ASSESSEE MAY BE ALLOWED TO WITHDRAW THE PRESENT APP EAL. DATED 07.11.2020. CHANDIGARH THROUGH SD/- RISHAB SINGAL ADVOCATE COUNSEL FOR THE ASSESSEE 3. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT SINCE THE ASSESSEE HAS AVAILED THE IMMUNITY SCHEME I .E; VIVAD SE VISHWAS AND T HE INCOME TAX DEPARTMENT HAS SINCE ISSUED FORM 3 BEARING CERTIFICATE NO. 667930280221020 , IN RESPONSE TO THE APPLICATION FILED BY THE ASSESSEE, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THE REFORE THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE 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 18/11/2020). SD/- SD/- $ %' .., (RJAPAL YADAV ) ( N.K. SAINI) ! / VICE PRESIDENT ! / VICE PRESIDENT AG DATE: 18/11/2020 (+! ,-.- 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