SHRI RAJINDER PAL GUPTA, PATHANKOT V. INCOME TAX OFFICER WARD-6 (2), PATHANKOT

ITA 395/ASR/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0541 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 29-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: TARUNDEEP KAUR ADD CIT
• Assessee Lawyers: SUDERSHAN KAPOOR
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENC H, AMRITSAR (VIRTUAL COURT AT CHANDIGARH) BEFORE: SHRI. N.K.SAINI, VP & SHRI, R.L. NEGI, JM ./ ITA NO. 395/ASR/2019 / ASSESSMENT YEAR : 2010-11 RAJINDER PAL GUPTA 42, TRUST COLONY, NEAR RAM LILA GROUND PATHAKOT THE ITO WARD 6 (2) PATHANKOT ./ PAN NO: AAUPG7944D / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI SUDERSHAN KAPOOR, ADVOCATE ! / REVENUE BY : SMT. TARUNDEEP KAUR, ADD. CIT ! &/ DATE OF HEARING : 29/06/2021 ! &/ DATE OF PRONOUNCEMENT : 29/06/2021 / // / ORDER PER R.L. NEGI, JM: THE PRESENT APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER DT. 31/03/2019 OF THE LD. CIT(A)-2, AMRITSAR. 2. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED AN APPL ICATION FOR WITHDRAWAL OF THIS APPEAL STATING THEREIN AS UNDER: SUB: APPLICATION FOR WITHDRAWAL OF APPEAL SIR, REFERENCE ABOVE, IT IS SUBMITTED AS UNDER:- 1. THAT ABOVE NOTED APPEAL HAD BEEN FILED AGAINST IMPO SITION OF PENALTY U/S 271(1)(C). I HAVE OPTED TO AVAIL THE BENEFIT OF THE DIRECT TAX VIVAD SE VISHWAS ACT IN RESPECT OF THE SAID PENALTY IMPOSED U/S 271(1)(C) AND I HAVE ALREADY FILED DECL ARATION UNDER THAT ACT ON 24/12/2020. IN CONSEQUENCE THEREOF, THE PRINCIPAL COMMISSIONER OF INCOME TAX HAS ALREADY ISSUED FORM 3 FOR PAYMENT OF DISPUTED AMOUNT. COPY OF THE SAID FORM N O. 3 ISSUED BY PRINCIPAL COMMISSIONER OF INCOME TAX, IS ENCLOSED HEREWITH. 2. UNDER THE CIRCUMSTANCES, IT IS REQUESTED THAT THE A BOVE APPEAL MAY KINDLY BE TREATED AS WITHDRAWN AND NECESSARY ORDER IN THIS RESPECT MAY K INDLY BE PASSED. IT IS FURTHER REQUESTED THAT COPY OF THE ORDER MAY KINDLY BE SUPPLIED SO THAT TH E SAME MAY BE FILED WITH THE PRINCIPAL COMMISSIONER OF INCOME TAX. THANKING YOU, DATE: 26/06/2021 YOURS FAITHFULLY SD/- RAJINDER PAL GUPTA 2 3. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT SINCE THE ASSESSEE HAS AVAILED THE IMMUNITY SCHEME I .E; VIVAD SE VISHWAS AND THE INCOME TAX DEPARTMENT HAS SINCE ISSUE FORM NO. 3 BEAR ING CERTIFICATE NO. 114703120060121 , IN RESPONSE TO THE APPLICATION FILED BY THE ASSESSEE, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THE REFORE THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 4. THE LD. DR DID NOT OBJECT IF APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE APPEAL OF THE ASSESSEE IS D ISMISSED AS WITHDRAWN. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 29/06/2021) SD/- SD/- . .. . . .. . , ,, , . .. . . . . . ( N.K. SAINI) (R.L. NEGI ) 01 01 01 01 / // / VICE PRESIDENT 2 2 2 2 / / / / JUDICIAL MEMBER AG DATE: 29/06/2021 ! 3 43/ COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. CIT 4. THE CIT(A) 5. DR, ITAT, AMRITSAR 6. GUARD FILE