SHRI VIJIA KUMAR ARORA, JALANDHAR V. INCOME TAX OFFICER, WARD-3 (2), JALANDHAR

ITA 461/ASR/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6875 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 28-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

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 IN ITA NO. 461/ASR/2018 ASSESSMENT YEAR : 2010-11 SHRI VIJIA KUMAR ARORA 430-L, MODEL TOWN JALANDHAR VS. THE ITO, WARD-3(2) JALANDHAR PAN NO: ADOPA0478R APPELLANT RESPONDENT ASSESSEE BY : NONE (WITHDRAWAL APPLICATION) REVENUE BY : SMT. PRIYANKA SINGLA, JCIT DR DATE OF HEARING : 17/03/2021 DATE OF PRONOUNCEMENT : 17/03/2021 ORDER PER R.L. NEGI, JUDICIAL MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORD ER OF THE LD. CIT(A)-2, JALANDHAR DT. 05/07/2018. 2. DURING THE COURSE OF HEARING NOBODY WAS PRESENT ON BEH ALF OF THE ASSESSEE. HOWEVER THE LD. COUNSEL OF THE ASSESSEE HAS FURNISHED AN APPLICATION FOR WITHDRAWAL OF THIS APPEAL STATING THEREIN AS UNDER: SUB: WITHDRAWN OF APPEAL IN THE CASE OF SH. VIJIA KU MAR ARORA, 430-L, MODEL TOWN, JALANDHAR FOR THE ASSTT. YEAR 2010-11. ITA NO. 461/ASR/2018 PAN: ADOPA0478R SIR, IN CONNECTION WITH ABOVE IT IS SUBMITTED THAT ASSES SMENT IN THE CASE OF ASSESSEE WAS COMPLETED U/S 143(3) R.W.S 147 OF THE I.T. ACT , 1961. ASSESSEE PREFERRED AN APPEAL BEFORE THE WORTHY CIT(A)-2, JALANDHAR, WHERE IN THE APPEAL WAS DISMISSED, THEREAFTER ASSESSEE FURTHER PREFERRED AP PEAL BEFORE YOUR GOOD SELF VIDE DATED 28.08.2018. SIR, IT IS SUBMITTED THAT ASSESSEE HAVE OPTED FOR S CHEME UNDER VIVAD SE VISHWAS ACT, 2020, COPY OF FORM-3 IS ENCLOSED HEREWITH. IT IS THEREFORE REQUESTED THAT APPEAL FILED MAY KINDLY BE TREATED AS WITHDRAWN. 2 THANKING YOU, YOURS FAITHFULLY SD/- (DINESH SARNA) COUNSEL FOR THE ASSESSEE 3. IN THE PRESENT CASE, IT IS NOTICED THAT THE ASSESSE E HAS AVAILED THE IMMUNITY SCHEME I.E; VIVAD SE VISHWAS AND THE INCOME TAX DEPART MENT HAS SINCE ISSUED FORM 3 BEARING CERTIFICATE NO. 871132550231220 , IN RESPONSE TO THE APPLICATION FILED BY THE ASSESSEE, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD S E VISHWAS ACT, 2020, THEREFORE THE APPEAL OF THE ASSESSEE IS TO BE DISMISSED AS WITHDRAW N. 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. ORDER PRONOUNCED ON 17/03/2021. SD/- SD/- ( N.K. SAINI) (R.L. NEGI ) VICE PRESIDENT JUDICIAL MEMBER AG DATE: 17/03/2021 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