Puneet Shukla, Chandigarh V. Pr. CIT-1, Chandigarh

ITA 459/CHANDI/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6340 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 9 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 11-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANDIP DHAIYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, B, CHANDIGARH (VIRTUAL COURT) BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI R.L NEGI, JUDICIAL MEMBER ./ ITA NOS. 459 & 460/CHD/2019 / ASSESSMENT YEARS : 2009-10 & 2010-11 SHRI PUNEET SHUKLA, H. NO. 2114, SECTOR 21, CHANDIGARH THE PR. CIT-1, AAYKAR BHAWAN, SECTOR 17-E, CHANDIGARH ./PAN NO: APLPS6926F / APPELLANT /RESPONDENT /ASSESSEE BY : NONE (WITHDRAWAL APPLICATION) / REVENUE BY : SHRI SANDIP DHAIYA, CIT ! ' # /DATE OF HEARING : 25.01.2021 $%&' # / DATE OF PRONOUNCEMENT : 25.01.2021 / ORDER PER N.K. SAINI, VICE PRESIDENT: THESE APPEALS ARE FILED BY THE ASSESSEE AGAINST THE ORDERS OF THE LD. PRINCIPAL CIT-1, CHANDIGARH BOTH DATED 24.3.2019. 2. NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE, HO WEVER, SEPARATE APPLICATIONS DATED 18.1.2001 WITH SIMILAR CONTENTS FOR WITHDRAWAL OF T HE APPEALS HAVE BEEN MOVED BY THE ASSESSEE STATING THEREIN AS UNDER:- SUB: ITAT APPEAL NO. 459/CHANDI/2019 ASSESSMENT Y EAR 2009-10 & 460/CHANDI/2019 ASSESSMENT YEAR 2010-11 DTVSV 2020 DIRECT TAX VIVAD SE VISHWAS SCHEME 2020 REG. REG: MR PUNEET SHUKLA, R/O 2114, SECTOR 21C, CHANDI GARH. PAN AGGPP0479A CELL N0. 98140-35424, 98159-12114 2 RESPECTED SIR MADAM, THIS IS TO INFORM YOU THAT I HAVE FILED APPEALS WIT H YOUR GOOD FOR THE AFOREMENTIONED ASSESSMENT YEAR. I HAVE OPTED FOR VS VT SCHEME 2020. THEREFORE, I WANT TO WITHDRAW MY APPEAL. COPY OF FO RM NO.3 IS ENCLOSED FOR YOUR KIND PERUSAL. THANKING YOU, YOUR FAITHFULLY, SD/- (PUNEET SHUKLA) #2114, SECTOR 21C, CHANDIGARH ENCL: AS ABOVE. 3. IN THE PRESENT CASE, IT IS NOTICED THAT THE ASS ESSEE HAS AVAILED THE IMMUNITY SCHEME I.E; VIVAD SE VISHWAS AND THE INCOME TAX DEPARTMENT HAS SINCE ISSUED FORM 3 BEARI NG CERTIFICATE NOS. 940959000291220 & 982680290010121 FOR ASSESSMENT YEAR 2009- 10 & 2010-11 RESPECTIVELY, IN RESPONSE TO THE APPLI CATIONS FILED BY THE ASSESSEE, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT , 2020, THEREFORE, THE APPEALS OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 4. THE LD. SR. DR DID NOT OBJECT IF APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 6. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMI SSED. (ORDER PRONOUNCED ON 25.01.2021) SD/- SD/- (R.L. NEGI) ( N.K. SAINI) / JUDICIAL MEMBER / VICE PRESIDENT DATED : 25.01.2021 . . %( )*+* / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ! , / CIT 4. ! , ( )/ THE CIT(A) 5. *-. / , #/ , 012.3 / DR, ITAT, CHANDIGARH 6. .24' / GUARD FILE 3