SHRI MANISH MAKKAR. ADVOCATE, FAZILKA V. ASSESSING OFFICER WARD-II (4), ABOHAR

ITA 343/ASR/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 5592 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 7 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 09-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. RAVISH SOOD, JUDICIAL MEMBER AND Dr. M. L. MEENA, ACCOUNTANT MEMBER ITA Nos. 651/(Asr)/2018 & 343/(Asr)/2019 Assessment Year: 2009-10 Manish Kumar Makkar, Adv. C/o Sh. P.N. Arora, Adv. 3 rd Floor SRK Mall, 14-Kennedy Avenue Mall Road, Amritsar. [PAN: AGQPM7068J] Vs. Income Tax Officer, Ward-2(4), Abohar. (Appellant) (Respondent) Appellant by : Shri P.N. Arora, Adv. Respondent by: Shri Trilochan Singh P.S. Khalsa, D.R. Date of Hearing: 23.12.2021 Date of Pronouncement: 24.12.2021 ORDER Per Dr. M. L. Meena, AM: The present appeals have been filed by the Assessee against the separate impugned orders dated 22.10.2018 and 27.02.2019, passed by Ld. Commissioner of Income Tax (Appeals), Bathinda, in respect of the Assessment Year 2009-10. 2. At the very outset, the ld. AR of the assessee had requested for withdrawal of the appeals filed by assessee and stated that the assessee has settled the dispute relating to the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) ITA No.651/ASR/2018 & 343/ASR/2019 2 of the Direct Tax Vivad Se Vishwas Act, 2020 had been placed on our record, in respect of quantum appeal in ITA No.651/ASR/2018. 3. Ld. AR further submitted that ITA No.343/ASR/2019 appeal filed against consequential penalty levied is requested to be withdrawn with the contention that the tax dispute has been settled in quantum appeal under “Vivad Se Vishwas Scheme, 2020. 4. The Ld. DR has no objection to the request of withdrawal of the appeals by the assessee. 5. In view of the above, we accept the request of the assessee for withdrawal of the appeals. 6. Resultantly, both the appeals filed by the assessee are dismissed as withdrawn. Order pronounced in the open court on 24 th December,2021. Sd/- Sd/- (Ravish Sood) (Dr. M. L. Meena) Judicial Member Accountant Member Date: 24.12.2021 prabhat Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT(Appeals) (4) The CIT concerned (5) The Sr. DR, I.T.A.T By Order