Sh. Opinder Pal Singh, Ropar V. ITO Ward 2(2), Ropar

ITA 432/CHANDI/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2141 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 08-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KUSUM BA NSAL
• Assessee Lawyers: NEERAJ ARORA

Judgement Text

, . , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH B CHANDIGARH , , , BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM ./ ITA NO. 432/CHD/2019 / ASSESSMENT YEAR : 2013-14 SHRI OPINDER PAL SINGH, HOUSE NO. 2903, COLLEGE ROAD, ROPAR. VS THE ITO, WARD 2(2), ROPAR. ./ PAN /TAN NO: ABPPS4497R / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI NEERAJ ARORA, C.A. / REVENUE BY : SMT. KUSUM BANSAL, ADDL.CIT / DATE OF HEARING : 22.02 .2021 / DATE OF PRONOUNCEMENT : 23.02.2021 / ORDER PER DIVA SINGH BY THE PRESENT APPEAL, THE ASSESSEE HAS ASSAILED T HE CORRECTNESS OF THE ORDER DATED 25.01.2019 OF CIT(A) -1, CHANDIGARH PERTAINING TO 2013-14 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. THE LD. AR RELYING ON THE APPLICATION DATED 19.0 2.2021 PRAYS FOR WITHDRAWAL OF THE APPEAL STATING THAT THE ASSESSEE HAVING AVAILED OF THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 SEEKS TO WITHDRAW. THE DEPARTMENT HAS ISSUED FORM NO. 3. COPY FILED. ITA-432/CHD/2019 A.Y. 2013-14 PAGE 2 OF 2 3. THE LD. SR.DR SMT.KUSUM BANSAL ON A PERUSAL OF R ECORD HAD NO OBJECTION TO THE PRAYER OF THE ASSESSEE. 4. WE HAVE HEARD THE SUBMISSIONS AND PERUSED THE MA TERIAL ON RECORD. IN THE AFOREMENTIONED PECULIAR FACTS AND CI RCUMSTANCES CONSIDERING THE RECORD AND THE SUBMISSIONS, THE APP EAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. SAID ORDER WAS PRONOUNCED AT THE TIME OF VIRTUAL HEARING ITSELF IN THE PRESEN CE OF THE PARTIES VIA WEBEX. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ORDER PRONOUNCED ON 23 RD FEB.,2021. SD/- SD/- ( ) ( ) (ANNAPURNA GUPTA) (DIVA SINGH) / ACCOUNTANT MEMBER / JUDICIAL MEMBER POONAM / 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