Shri Inder Singh Chandel, Bilaspur V. Principal CIT, Shimla

ITA 212/CHANDI/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8316 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 28-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMARESH SINGH CIT
• Assessee Lawyers: ANIL KUMAR BATRA
• Section: 13

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A CHANDIGARH !, ' # , $ % & ' ( , )* # BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM ./ ITA NO. 212/CHD/2020 / ASSESSMENT YEAR : 2014-15 SHRI INDER SINGH CHANDEL, CONTRACTOR, VPO-BARMANA, TEHSIL - SADAR, DISTT. BILASPUR (H.P.). VS THE PR. CIT, SHIMLA (H.P.). ./ PAN NO: AFUPC8162J / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI ANIL KUMAR BATRA, ADVOCATE # ! ' / REVENUE BY : SHRI AMARESH SINGH, CIT $ % ! &/ DATE OF HEARING : 12.01.2021 '()* ! &/ D ATE OF PRONOUNCEMENT : 13.01.2021 HEARING CONDUCTED VIA WEBEX )+/ ORDER PER DIVA SINGH BY THE PRESENT APPEAL, THE ASSESSEE ASSAILS THE CO RRECTNESS OF THE ORDER DATED NIL OF PR. CIT, SHIMLA PERTAINING TO 2014-15 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER AT THE TIME OF HEARING, LD. AR RELYING U PON THE APPLICATION DATED 31.12.2020 PRAYS FOR A WITHDRAWAL OF THE APPE AL FILED ON THE GROUNDS THAT IN THE QUANTUM APPEAL IN ITA 211/CHD/2020 THE TRIBUNAL HAS ALREADY RESTORED THE MATTER TO THE FILE OF CIT(A), PALAMPAR , THEREFORE, THE PRESENT APPEAL BECOMES INFRUCTUOUS. ITA 212 /CHD/2020 A.Y. 2014-15 PAGE 2 OF 2 3. THE LD. SR.DR SHRI AMRESH SINGH ON A PERUSAL OF RECORD HAD NO OBJECTION TO THE PRAYER OF THE ASSESSEE. 4. WE HAVE HEARD THE SUBMISSIONS AND PERUSED THE MA TERIAL ON RECORD. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTAN CES CONSIDERING THE RECORD AND THE SUBMISSIONS, THE APPEAL OF THE ASSES SEE IS DISMISSED AS WITHDRAWN. SAID ORDER WAS PRONOUNCED AT THE TIME O F VIRTUAL HEARING ITSELF IN THE PRESENCE OF THE PARTIES VIA WEBEX. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ORDER PRONOUNCED ON 13 TH JANUARY,2021. SD/- SD/- ( $ % & ' ( ) ( ! ) (ANNAPURNA GUPTA) (DIVA SINGH) )* #/ ACCOUNTANT MEMBER ' #/ JUDICIAL MEMBER + (, ! -. /. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. $ 0 / CIT 4. $ 0 ()/ THE CIT(A) 5. .34 5, & 5, 7894:/ DR, ITAT, CHANDIGARH 6. 49 ;%/ GUARD FILE (, $ / BY ORDER, < #/ ASSISTANT REGISTRAR