M/s Citizen Global (P) Ltd., Ludhiana V. ITO, W-7(1), Ludhiana

ITA 201/CHANDI/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5323 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 26-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANVEET SINGH SEHGAL CIT DR
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH A, CHANDIGARH (VIRTUAL COURT) .., !' .. , # $% BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM ITA NOS. 201 & 204/CHD/2019 ASSESSMENT YEAR : 2008-09 & 2013-14 M/S CITIZEN GLOBAL (P) LTD., 16, MAYA NAGAR, LUDHIANA. THE I.T.O. WARD 7(1), LUDHIANA. PAN NO: AADCC 2543 E APPELLANT RESPONDENT !' ASSESSEE BY : SHRI ASHWANI KUMAR, CA #!' REVENUE BY : SHRI MANVEET SINGH SEHGAL, ADDL.CIT- DR $ %! & DATE OF HEARING : 12/05/2021 '()*! & DATE OF PRONOUNCEMENT : 12/05/2021 $&/ ORDER PER: N.K. SAINI, VICE PRESIDENT THESE ARE THE APPEALS BY THE ASSESSEE AGAINST THE SEPAR ATE ORDERS EACH DATED 18/12/2018 OF LD. CIT(A)-3, LUDHIANA. 2. IN THE PRESENT CASES, THE LD. COUNSEL FOR THE ASSESS EE HAS FURNISHED APPLICATIONS FOR WITHDRAWALS OF THESE APPEALS AND THE CONTENTS MADE IN ONE OF THE WITHDRAWAL APPLICATION READS AS UNDER: SUB: REQUESTS FOR PERMISSION TO WITHDRAW APPEAL IN THE CASE OF M/S CITIZEN GLOBAL PRIMATE LIMITED, 16 MAYA NAGAR, LUDHIANA, A. Y.-2008-09, PAN AADCC2543E, ITA NO. 201/CHANDI/2019 SIR, RESPECTFULLY IT IS SUBMITTED THAT IKTA NO. 201/CHA NDI/2019 IN THE CASE OF M/S CITIZEN GLOBAL PRIMATE LIMITED IS PENDING FOR A DJUDICATION BEFORE THE BENCH. THE PETITIONER SEEKS PERMISSION TO WITHDRAW THE ABO VE CAPTIONED APPEAL AS THE APPELLANT COMPANY HAS MOVED BEFORE LD. PRINCIPAL CO MMISSIONER OF INCOME TAX- 1, LUDHIANA UNDER VIVAD SE VISHWAS SCHEME. ALSO, FORM 3 HAS BEEN ISSUED BY LD. PCIT-1, LUDHIANA ON 09/12/2020, COPY OF THE SAM E IS ENCLOSED. 2 ITA 201 & 204/CHD/2019 M/S CITIZEN GLOBAL (P) LTD. VS ITO THANKING YOU. YOURS FAITHFULLY SD/- (ASHWANI KUMAR) C.A. COUNSEL FOR THE APPELLANT. 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 THE INCOME TAX DEPARTMENT HAS ISSUED FORM NO. 3 BEARING C ERTIFICATE N O . 3796304500091220 AND 796224950091220 FOR THE A.Y. 20 08-09 AND 2013-14 RESPECTIVELY 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 T HE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 4. THE LD. SR. DR DID NOT OBJECT IF APPEALS OF THE ASS ESSEE ARE DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 6. IN THE RESULT, BOTH THESE APPEALS OF THE ASSESSEE ARE DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 12/05/2021) SD/- SD/- .. .., (R.L. NEGI) (N.K. SAINI ) # $%/ JUDICIAL MEMBER / VICE PRESIDENT DATE: 12/05/2021 *RANJAN (+! ,-.- COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. $ / CIT 3 ITA 201 & 204/CHD/2019 M/S CITIZEN GLOBAL (P) LTD. VS ITO 4. $ / 01 THE CIT(A) 5. -2 45&456789 DR, ITAT, CHANDIGARH 6. 8:% GUARD FILE