Smt. Balvinder Kaur Nijjar, Midlands,UK V. ADIT,Circle,Chandigarh (International Taxation), Chandigarh

ITA 223/CHANDI/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8172 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 05-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MEENAKSHI VOHRA CIT

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCHES, SMC CHANDIGARH (VIRTUAL COURT) .., ! BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT ITA NOS. 223 TO 225 /CHD/2020 ASSESSMENT YEAR : 2008-09 TO 2010-11 SMT. BALVINDER KAUR NIJJAR, 35, LODGE ROAD, WALSALL, WEST MIDLANDS, UNITED KINGDOM NOW AT 6 PADDOCK GARDENS, WALSALL, WEST MIDLANDS, U.K THE ASST. DIRECTOR OF INCOME TAX CIRCLE-CHANDIGARH (INTERNATIONAL TAXATION) CHANDIGARH PAN NO: AKAPN8019L APPELLANT RESPONDENT !' ASSESSEE BY : SHRI TEJMOHAN SINGH, ADVOCATE #!' REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT $ %! & DATE OF HEARING : 04/01/2021 '()*! & DATE OF PRONOUNCEMENT : 04/01/2021 '#/ ORDER PER N.K. SAINI, VICE PRESIDENT ALL THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAI NST THE COMMON ORDER OF LD. COMMISSIONERS OF INCOME TAX (APPEAL)-43 DT. 02/12/2019. 2. IN ALL THE ABOVE APPEALS THE LD. COUNSELS FOR TH E ASSESSEE FURNISHED SEPARATE APPLICATIONS FOR WITHDRAWAL OF THE APPEALS . 3. DURING THE COURSE OF HEARING THE LD. COUNSELS FO R THE ASSESSEE SUBMITTED THAT SINCE THE ASSESSEE HAVE AVAILED THE IMMUNITY S CHEME I.E; VIVAD SE VISHWAS AND T HE INCOME TAX DEPARTMENT HAS 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SECTION 5 (1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THEREFORE THE APPEALS OF THE ASS ESSEE MAY BE ALLOWED TO BE WITHDRAWN.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. 223 /C HD/20 20 SMT. BALVINDER KAUR NIJJAR 918008380281220 2. ITA NO. 224/CHD/2020 SMT. BALVINDER KAUR NIJJAR 917961190281220 3. ITA NO. 225/CHD/2020 SMT. BALVINDER KAUR NIJJAR 917943080281220 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 DR DID NOT OBJECT IF THE ABOVE APPEALS O F THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 6. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMI SSED. (ORDER PRONOUNCED ON 04/01/2021 ) SD/- .., ( N.K. SAINI) ! / VICE PRESIDENT AG DATE: 04/01/2021 (+! ,-.- 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