The Tiara Co-operative Agricultural Service Society Limited, Kangra V. ITO, Dharamashala

ITA 244/CHANDI/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0805 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 16-12-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 07-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: GAGAN GULERIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH A, CHANDIGARH (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT AND SHRI R.L. NEGI, JUDICIAL MEMBER ITA NO. 244/CHD/2019 ASSESSMENT YEAR : 2013-14 THE TIARA CO-OPERATIVE AGRICULTURAL SERVICE SOCIETY LTD. VILL & PO TIARA, TEHSIL & DISTRICT KANGRA HIMACHAL PRADESH- 176209 THE ITO WARD DHARAMSHALA (H.P) ./ PAN NO. AACFT6845N / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI GAGAN GULERIA, ADVOCATE / REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT ! ' # / DATE OF HEARING : 16/12/2020 $%&'() # / DATE OF PRONOUNCEMENT : 16/12/2020 / ORDER PER N.K. SAINI, VICE PRESIDENT: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), PALAMPUR DT. 21.12.2018. 2. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED AN AP PLICATION FOR WITHDRAWAL OF THIS APPEAL STATING THEREIN AS UNDER: APPLICATION FOR WITHDRAWAL OF APPEAL NO. ITA 244/CH ANDI/2019 AY: 2013-2014 FIXED FOR DATED 16-12-2020 IN TERMS OF VSV SCHEME U NDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 BY PREPONING THE DATED OF HEARING OF APPEAL. SIR APPLICANT/APPELLANT/ASSESSEE RESPECTFULLY SUBMITS A S UNDER: - 1. THAT THE ABOVE REFERRED APPEAL IS PENDING ADJUDICAT ION BEFORE HON'BLE ITAT, CHANDIGARH BENCH (SMC) AND THE SAME IS FIXED FOR DATED 16-12-2020. 2. THAT THE APPELLANT HAS FILED DECLARATION UNDER SECT ION 4 OF THE ACT IN FORM -1 & 2 IN TERMS OF VSV SCHEME UNDER DIRECT TAX VIVA D SE VISHWAS ACT, 2020 IN REFERENCE TO THE APPEAL ABOVE MENTIONED FOR THE ASS ESSMENT YEAR 2013-2014 AND IN THIS CONTEXT CERTIFICATE NO. 725170230171120 DATED 17-11-2020 IN FORM - 3 HAS BEEN ISSUED BY DESIGNATED AUTHORITY I.E. PCIT, SHIMLA FOR THE RELEVANT ASSESSMENT YEAR/FINANCIAL YEAR. 2 3. THAT THE ASSESSEE/APPELLANT DESIRES TO WITHDRAW THE APPEAL NO. ITA 244/CHANDI/2019 AY: 2013-2014 IN TERMS OF VSV SCHEM E UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 SO AS TO ENABLE THE APPELLANT TO FURNISH THE PROOF OF WITHDRAWAL OF APPEAL IN FORM - 4 OF THE ACT WITHIN THE STIPULATED PERIOD OF 15 DAYS FROM THE DATE OF ISSUANCE OF CERTIFICATE NO. 725170 230171120 DATED 17-11-2020. COPY OF FORM-3 ISSUED BY DESIGNATED AUTHORITY IS AN NEXED HEREWITH FOR PASSING CONSEQUENTIAL ORDER AS SOON AS POSSIBLE. I, THEREFORE, REQUEST YOUR HONOUR TO ALLOW THE APPL ICATION. SD/- SHRI GAGAN GULERIA 3. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT SINCE THE ASSESSEE HAS AVAILED THE IMMUNITY SC HEME I.E; VIVAD SE VISHWAS AND THE INCOME TAX DEPARTMENT HAS SINCE ISSUED FORM 3 BEARING CERTIFICATE NO. 725170230171120, IN RESPONSE TO THE APPLICATION FIL ED BY THE ASSESSEE, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT , 2020, THEREFORE THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 4. THE LD. DR DID NOT OBJECT IF APPEAL OF THE ASSES SEE IS DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. (ORDER PRONOUNCED IN THE OPEN COURT ON 16/12/2020 ) SD/- SD/- (R.L. NEGI) (N.K. SAINI) JUDICIAL MEMBER VICE PRESIDENT DATED : 16/12/2020 AG *% +,-. -( / COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. CIT 4. THE CIT(A) 5. DR, ITAT, CHANDIGARH 6. GUARD FILE