DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR V. MEASAGE MONICA MITTAL , AMRITSAR

ITA 29/ASR/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8695 (ITAT-AMRITSAR)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 15-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 5(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ./ ITA NO. 29 /ASR/2020 / ASSESSMENT YEAR : 2015-16 THE DCIT CIRCLE-1, AMRITSAR MS. MONICA MITTAL, 44, KATRA SHER SINGH, AMRITSAR ./ PAN NO. AJLPM9618A / APPELLANT / RESPONDENT ! / ASSESSEE BY : NONE ! / REVENUE BY : SHRI CHARAN DAS, DR ! &/ DATE OF HEARING : 22/07/2020 ! &/ DATE OF PRONOUNCEMENT : 22/07/2020 / // / ORDER PER N.K. SAINI, VICE PRESIDENT THIS IS AN APPEAL BY THE DEPARTMENT AGAINST THE ORD ER DT. 18/03/2019 OF LD. CIT(A)-1, AMRITSAR. 2. THE DEPARTMENT HAD FURNISHED COPY OF THE FORM NO . 5 UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 WHEREIN IT HAS BEEN MENT IONED THAT THE DESIGNATED AUTHORITY ISSUED CERTIFICATE NO. 334333130240420 DT . 24/04/2020 TO THE ASSESSEE AND DETERMINED THE AMOUNT OF RS. 855982/- PAYABLE B Y THE DECLARANT ASSESSEE. 3. THE LD. DR SUBMITTED THAT SINCE THE DISPUTE RELA TING TO TAX ARREARS HAS BEEN SETTLED, THEREFORE THE APPEAL OF THE DEPARTMEN T NOW BECOME INFRUCTUOUS AS PER THE PROVISIONS OF SECTION 5(2) R.W.S 6 OF TH E VIVAD SE VISHWAS ACT, 2020. 2 4. NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE. 5. IN VIEW OF THE ABOVE THE APPEAL OF THE DEPARTMEN T IS DISMISSED AS INFRUCTUOUS. 6. IN THE RESULT APPEAL OF THE DEPARTMENT IS DISMIS SED. ORDER PRONOUNCED ON 22/07/2020 SD/- SD/- (N.K. CHOUDHRY) (N.K. SAINI) JUDICIAL MEMBER VICE PRESIDENT DATED : 22/07/2020 !,-, / 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 / BY ORDER, / ASSISTANT REGISTRAR