SHRIMATI PROMILA RANI , MOGA V. INCOME TAX OFFICER, WARD-2, MOGA

ITA 396/ASR/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0362 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 25-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHARAN DAS DR
• Assessee Lawyers: RANJIT SHARMA
• Section: 143(3)

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. 396 /ASR/2018 / ASSESSMENT YEAR : 2008-09 PROMILA RANI D/O SOHAN LAL, B/S. POLICE STATION, ZIRA ROAD, DHARAMKOT, MOGA THE ITO WARD-2, MOGA ./ PAN NO. AGPPR5363J / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI RANJIT SHARMA, ADVOCATE ! / REVENUE BY : SHRI CHARAN DAS, DR ! &/ DATE OF HEARING : 28/10/2020 ! &/ DATE OF PRONOUNCEMENT : 28/10/2020 / // / ORDER PER N.K. SAINI, VICE PRESIDENT THE PRESENT APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER DT. 16/03/2018 OF THE LD. CIT(A)-3, LUDHIANA. 2. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED AN APPL ICATION FOR WITHDRAWAL OF THIS APPEAL STATING THEREIN AS UNDER: SUB: WITHDRAWL OF APPEAL FILED ON DATE 25/06/2018. RESPECTED SIR. IN THE ABOVE CASE ASSESSMENT ORDER U/S. 147/ 143(3) OF THE INCOME TAX ACT HAD BEEN PASSED DATED 12/02/2016 BY SH. RAJEEV SHARMA THE THEN WORTHY INC OME TAX OFFICER, WARD NO. 2, MOGA. THE ASSESSES WAS NOT SATISFIED WITH THIS ORDER AND HAD FILED AN APPEAL BEFORE THE WORTHY COMMISSIONER OF INCOME TAX (APPEALS}-3, WHICH WAS DISMISSED BY THE WORTHY COMMISSIONER OF INCOME TAX (APPEAL)-3 ON DATED 16/03/2018 AND ORDER SERVED ON 27/04/2018 TO THE ASSESSEE. 2 AGGRIEVED FROM THIS ORDER THE ASSESSEE HAS FILED AN APPEAL BEFORE THE HON'BLE INCOME TAX APPELLATE TRIBUNAL ON DATE 25/06/2018. TO FACILITATE/ DECREASE THE NUMBER OF LITIGANTS MAT TER PENDING BEFORE APPELLATE AUTHORITIES, THE GOVERNMENT HAS ANNOUNCED VIVAD SE VISWAS SCHEME UND ER VIVAD SE VISWAS ACT 2020. THE ASSESSEE HAS OPTED THE SUCH SCHEME AND FILED APPLICATION W HICH HAS BEEN ACCEPTED BY THE PRINCIPAL COMMISSIONER OF INCOME TAX, LUDHIANA-3 VIDE HIS ORD ER DATED 02/09/2020. THANKING YOU, YOURS FAITHFULLY, SD/- (ADV. RANJIT SHARMA) COUNSEL FOR THE APPELLANT 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 ISSUED FORM 3 BEARING CERTIFICATE NO. 513333740020920 , IN RESPONSE TO THE APPLICATION FILED BY THE ASSESSEE, U NDER 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. SR. DR DID NOT OBJECT IF APPEAL OF THE ASSE SSEE 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 28/10/2020) SD/- SD/- (N.K. CHOUDHRY) (N.K. SAINI) JUDICIAL MEMBER VICE PRESIDE NT DATED : 28/10/2020 !,-, / 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