ROOP KENDRA, , UDHAMPUR V. INCOME TAX OFFICE WARD- 2 (4), UDHAMPUR

ITA 349/ASR/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4739 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 13-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR (CAMP BENCH AT JAMMU) (CAMP BENCH AT JAMMU) (CAMP BENCH AT JAMMU) (CAMP BENCH AT JAMMU) BEFORE: MR. JUSTICE P. P. BHATT, HONBLE BEFORE: MR. JUSTICE P. P. BHATT, HONBLE BEFORE: MR. JUSTICE P. P. BHATT, HONBLE BEFORE: MR. JUSTICE P. P. BHATT, HONBLE PRESIDENT PRESIDENT PRESIDENT PRESIDENT & SHRI N.K. SAINI & SHRI N.K. SAINI & SHRI N.K. SAINI & SHRI N.K. SAINI, HONBLE VICE PRESIDENT , HONBLE VICE PRESIDENT , HONBLE VICE PRESIDENT , HONBLE VICE PRESIDENT ITA NO ITA NO ITA NO ITA NO .349 .349 .349 .349 /ASR /ASR /ASR /ASR /2019 /2019 /2019 /2019 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 20 2020 20 1 11 1 3 33 3 - -- - 14 1414 14 M/S ROOP KENDRA, M/S ROOP KENDRA, M/S ROOP KENDRA, M/S ROOP KENDRA, P.N. DOGRA CHOWK, P.N. DOGRA CHOWK, P.N. DOGRA CHOWK, P.N. DOGRA CHOWK, U UU UDHAMPUR. DHAMPUR. DHAMPUR. DHAMPUR. PAN : AABFR5876Q. PAN : AABFR5876Q. PAN : AABFR5876Q. PAN : AABFR5876Q. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -2(4), 2(4), 2(4), 2(4), UDHAMPUR. UDHAMPUR. UDHAMPUR. UDHAMPUR. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SANJAY GUPTA, CA. RESPONDENT BY : SHR I RAKESH KUMAR, DR. DATE OF HEARING : 04.02.2021 04.02.2021 04.02.2021 04.02.2021 DATE OF PRONOUNCEMENT : 04.02.2021 04.02.2021 04.02.2021 04.02.2021 ORDER ORDER ORDER ORDER PER JUSTICE P.P. BHATT, PRESIDENT PER JUSTICE P.P. BHATT, PRESIDENT PER JUSTICE P.P. BHATT, PRESIDENT PER JUSTICE P.P. BHATT, PRESIDENT : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2013-14 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), JAMMU DATED 14 TH MARCH, 2019. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE LETTE R DATED NIL HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DI SPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERA TION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO TH IS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT , 2020 HAS ALSO BEEN FILED. 3. LEARNED DR HAS NO OBJECTION. ITA-349/ASR/2019 2 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF HEAR ING ON 4 TH FEBRUARY, 2021. SD/- SD/- (N.K. SAINI (N.K. SAINI (N.K. SAINI (N.K. SAINI) )) ) (JUSTICE P.P. BHATT) (JUSTICE P.P. BHATT) (JUSTICE P.P. BHATT) (JUSTICE P.P. BHATT) VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT PRESIDENT COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR