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

ITA 203/CHANDI/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0762 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 9 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 03-12-2020
• Assessment Year: 2010-2011
• Appeal Filed On: 26-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MEENAKSHI VOHRA CIT

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH A, CHANDIGARH (VIRTUAL COURT) . . , !' #$ %.&.'(%, )!' BEFORE: JUSTICE SHRI P.P. BHATT, PRESIDENT & SHRI. N.K.SAINI, VICE PRESIDENT ITA NOS. 202 & 203/CHD/2019 ASSESSMENT YEARS : 2009-10 & 2010-11 M/S CITIZEN GLOBAL(P) LTD. 16, MAYA NAGAR, LUDHIANA THE ITO WARD-7(1), LUDHIANA PAN NO: AADCC2543E APPELLANT RESPONDENT !' ASSESSEE BY : SHRI ASHWANI KUMAR, C.A SHRI ADITYA KUMAR, C.A SHRI BHAWESH JINDAL, C.A MISS UDITI JAIN, C.A #!' REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT $ %! & DATE OF HEARING : 02/12/2020 '()*! & DATE OF PRONOUNCEMENT : 02/12/2020 *&+/ ORDER PER BENCH: BOTH THE ABOVE APPEALS ARE FILED BY THE ASSESSEE AG AINST THE SEPARATE ORDERS OF THE LD. CIT(A)-3, LUDHIANA EACH DT. 18/12 /2018. 2. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED DIFFE RENT APPLICATIONS EACH DATED 20/11/2020 FOR WITHDRAWAL OF THESE APPEALS. S INCE THE CONTENTS OF THE APPLICATION IN BOTH THE ABOVE CASES ARE ALMOST SAME EXCEPT APPEAL NUMBER AND ASSESSMENT YEAR, THEREFORE WE REPRODUCE HEREUND ER APPLICATION MOVED IN ITA NO. 202/CHD/2019 WHICH READ AS UNDER : SUBJECT: REQUEST FOR PERMISSION TO WITHDRAW APPEALS I N THE CASE OF M/S CITIZEN GLOBAL PRIVATE LIMITED, 16, MAYA NAGAR, LUDH IANA.A/Y 2009-10 PAN: AADCC2543E.. ITA NO. 202/CHD/2019 SIR 2 RESPECTFULLY IT IS SUBMITTED THAT ITA NO. 202/CHANDI/2 019 IN THE CASE OF M/S CITIZEN GLOBAL PRIVATE LIMITED IS PENDING FOR ADJUDI CATION BEFORE THE HON'BLE BENCH. THE PETITIONER SEEKS PERMISSION TO WITHDR AW THE ABOVE CAPTIONED APPEALS, AS THE APPELLANT COMPANY HAS MOVED B EFORE LD. PRINCIPAL COMMISSIONER OF INCOME TAX-1, LUDHIANA UNDE R 'VIVAD SE VISHWAS SCHEME'. ALSO, FORM 3 HAS BEEN ISSUED BY LD. PCIT-1, LUDHIANA ON 20.10.2020, COPY OF THE SAME IS ENCLOSED. 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 HAD AVAILED THE IMMUNITY SC HEME I.E; VIVAD SE VISHWAS AND T HE INCOME TAX DEPARTMENT HAD ISSUED FORM NO. 3, 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 ASS ESSEE MAY BE ALLOWED TO BE WITHDRAWN. THE DETAILS OF ABOVE SAID CERTIFICATES A RE AS UNDER: SL.NO. APPEAL NO. NAME OF CASE CERTIFICATE NO. 1. ITA NO. 202/CHANDI/2019 M/S CITIZEN GLOBAL(P) LT D. 662795840201020 2. ITA NO. 203/CHANDI/2019 M/S CITIZEN GLOBAL(P) LT D. 662777790201020 4. THE LD. DR DID NOT OBJECT IF THE ABOVE APPEALS O F THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 3 6. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMI SSED. (ORDER PRONOUNCED IN THE COURT ON 02/12/2020) SD/- SD/- %.&.'(%, . . ( N.K. SAINI) (P.P. BHATT ) )!' / VICE PRESIDENT !' / PRESIDENT AG DATE: 02/12/2020 (+! ,-.- 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