SHRIMATI DALVIR KAUR, HOSHIARPUR V. INCOME TAX OFFIER, , DASUYA

ITA 373/ASR/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8700 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 1 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 01-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Application of stay

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. 373 /ASR/2018 ASSESSMENT YEAR : 2009-10 SMT. DALVIR KAUR WIFE OF SH. DEV SINGH, VILLAGE KHICHIAN, POST OFFICE MUKERIAN, DISTRICT HOSHIARPUR THE ITO, DASUYA ./ PAN NO. CUVPK4427J / APPELLANT / RESPONDENT STAY APPLICATION NO. 8/ASR/2018 (IN ITA NO. 373 /ASR/2018) ASSESSMENT YEAR : 2009-10 SMT. DALVIR KAUR WIFE OF SH. DEV SINGH, VILLAGE KHICHIAN, POST OFFICE MUKERIAN, DISTRICT HOSHIARPUR THE ITO, DASUYA ./ PAN NO. CUVPK4427J / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI SAMEER BHATIA, ADVOCATE / 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 THE PRESENT APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-1, JALANDHAR DT. 28/03/2018. THE ASSESSEE HAS ALSO FILED THE STAY APPLICATION FOR THE STAY IN OF THE OUTSTANDING DEMAND. 2 2. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED AN APPLIC ATION FOR WITHDRAWAL OF THIS APPEAL STATING THEREIN AS UNDER: SUB:- WITHDRAWN OF APPEAL INTIMATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AGAINST THE ASSESSMENT PROCEEDINGS WHICH AT PRESENT IS PEND ING BEFORE THE HON'BLE INCOME TAX APPELLATE TRIBUNAL (AMRITSAR BENCH, ASR) BEARING ITA NN.373/ASR/2018 IN THE CASE OF DALBIR KAUR W/O SH DEV SINGH VPO KHICHIAN TEN. MUKERIAN DISTT HOSHIARPUR AY 2009-10. SIR, THIS HAS REFERENCE TO THE APPEAL FILED BY THE ASSES SEE NAMELY SMT. DAVLIR KAUR WITH YOUR OFFICE BEARING APPEAL NO. ITA/373/ASR/2018 PENDING AGAINST THE ORDER PASSED BY THE WORTHY COMMISSIONER (APPEALS), JALANDHAR. IN FURTHERANCE, IT IS TO HEREBY SUBMIT FOR YOUR KIND PERUSAL OF THE MATTER THAT THE ASSESSEE INTENDS TO GO FOR SETT LEMENT OF THE MATTER BY ADHERING TO THE NORMS/TERMS PRESCRIBED UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AGAINST THE ASSESSMENT PROCEEDINGS WHICH AT PRESENT IS PENDING BEFORE THE HON'BLE INCOME TAX APPELLATE TRIBUNAL (AMRITSAR BENCH, ASR) BEARING ITA NO.373/ASR/2018 A ND SO FAR NOT BEEN DECIDED BY THE HON'BLE BENCH. IN LIGHT OF THE SETTLEMENT ARISING OUT OF TH E DIRECT TAX VIVAD SE VISHWAS SCHEME, IT IS PRAYED THAT THE PRESENT APPEAL AGAINST ASSESSMENT P ROCEEDINGS MAY KINDLY BE TREATED AS WITHDRAWN FOR ALL PURPOSES IN VIEW OF THE CONCESSIO N AVAILABLE TO ASSESEE UNDER THE DTVSV LAW, 2020. THANKING YOU SD/- DALBIR KAUR ASSESSEE 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 T HE INCOME TAX DEPARTMENT HAS SINCE ISSUED FORM NO. 3 B EARING CERTIFICATE NO. 368576530260620, IN RESPONSE TO THE APPLICATION FILED BY THE ASSESSEE, UNDER SECTION 5(1) OF THE DIRECT TAX VIVA D 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. 3 7. AS REGARDS TO STAY APPLICATION MOVED BY THE ASSE SSEE IN STAY APPLICATION NO. 8/ASR/2018 IS CONCERNED, SINCE THE ASSESSEE HAS BEEN WITHDRAWN THE APPEAL THE SAID APPLICATION BECOMES INFRUCTUOUS AND ACCORDINGLY DISMISSED. 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