Smt. Savitri Devi, Kangra V. ACIT-Circle, Palampur, Kangra

ITA 319/CHANDI/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1191 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Appeal Filed On: 11-09-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA
• Assessee Lawyers: SANJEEV RANA

Judgement Text

ITA-319/CHD/2020 PAGE 1 OF 2 , . , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH B CHANDIGARH , , , BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM ./ ITA NO. 319/CHD/2020 / ASSESSMENT YEAR : 2016-17 S MT. SAVITRI DEVI, PROP. HOTEL MOUNT VIEW, JOGIWARA ROAD, MCLEODGANJ, TEHSIL-DHARAMSHALA, DISTT. KANGRA), (H.P.). VS THE AC IT, CRICLE, PALAMPUR. ./ PAN /TAN NO: AEUPD8160N / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI SANJEEV RANA, ADVOCATE / REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT / DATE OF HEARING : 0 5.07.2021 / DATE OF PRONOUNCEMENT : 08.07.2021 / ORDER PER DIVA SINGH BY THE PRESENT APPEAL, THE ASSESSEE HAS ASSAILED T HE CORRECTNESS OF THE ORDER DATED 30.04.2020 OF CIT(A), PALAMPUR P ERTAINING TO 2016- 17 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER AT THE TIME OF HEARING, LD. AR RELYING O N THE APPLICATION DATED 16.06.2021 SUBMITTED THAT THE ASSESSEE INTEND S TO AVAIL OF SETTLEMENT UNDER THE DIRECT TAX VIVAD SE VISHWAS S CHEME, 2020. IN THESE CIRCUMSTANCES, THE ASSESSEE PRAYS FOR WITHDRA WAL OF THE APPEAL. ITA-319/CHD/2020 PAGE 2 OF 2 3. THE LD. SR.DR SHRI ASHOK KHANNA 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FACTS AND CI RCUMSTANCES CONSIDERING THE RECORD AND THE SUBMISSIONS, THE APP EAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. SAID ORDER WAS PRONOUNCED AT THE TIME OF 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 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN.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 8 TH JULY,2021. SD/- SD/- ( ) ( ) (ANNAPURNA GUPTA) (DIVA SINGH) / ACCOUNTANT MEMBER / JUDICIAL MEMBER POONAM / 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