SH. JAGTAR SINGH, AMRITSAR V. D.C.I.T, CIRCLE-III, AMRITSAR

ITA 483/ASR/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1221 (ITAT-AMRITSAR)
• Duration Of Justice: 3 year(s) 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 19-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAMAN GARG LD
• Assessee Lawyers: VINAMAR GUPTA LD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (THROUGH WEB-BASED VIDEO CONFERENCING P LATFORM) BEFORE: SHRI. N. K. SAINI, VICE PRESIDENT AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER IN I.T.A. NO. 483/ASR/2017 (ASST. YEAR: 2014-15) SH. JAGTAR SINGH, 1082, GALI MURABBE WALI, HOLY MOTHER ANTARYAMI SCHOOL, TARN TARAN RAOD, AMRITSAR VS. DY. C. I. T., CIRCLE - III, AMRITSAR PAN NO. BBTPS 2697Q ( APPELLANT) ( RESPONDENT ) ASSESSEE BY : SH. VINAMAR GUPTA (LD. C.A.) DEPARTMENT BY : SH. RAMAN GARG (LD. D.R.) DATE OF HEARING : 21/01/2021. DATE OF PRONOUNCEMENT : 21/01/2021. O R D E R PER N.K. CHOUDHRY, JUDICIAL MEMBER: THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINS T THE ORDER DATED 05.04.2017 IMPUGNED HEREIN PASSED BY THE LD. CIT(A)-1, AMRITSAR U/SEC. 250(6) OF THE INCOME TAX ACT, 1961 (H EREINAFTER REFERRED TO AS THE 'ACT') FOR THE A.Y. 2014-15. 2. THE ASSESSEE HAS PREFERRED AN APPLICATION UNDER CONS IDERATION DATED 14.01.2021 FOR WITHDRAWAL OF THE APPEAL. 2 ITA NO. 483/ASR/2017 (SH. JAGTAR SINGH) 3. DURING THE COURSE OF HEARING, LD. COUNSEL FOR THE ASS ESSEE HAS SUBMITTED THAT SINCE ASSESSEE HAS AVAILED THE IMMUN ITY SCHEME I.E. VIVAD SE VISHWAS UNDER THE DIRECT TAX VIVAD SE VISHWA S ACT, 2020 AND THE INCOME TAX DEPARTMENT HAS ISSUED FORM NO.3, DAT ED 12.01.2021 IN RESPONSE TO THE APPLICATION FILED BY T HE ASSESSEE UNDER THE SCHEME, THEREFORE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE DISMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER IN CASE ANY UNFORESEEN CIRCUMSTANCES WOULD ARISE IN FUTURE. 4. THE LD. DR RAISED NO OBJECTION, IF THE APPEAL OF THE ASSESSEE IS ALLOWED TO BE DISMISSED AS WITHDRAWN. 5. HAVING HEARD BOTH THE PARTIES AND PERUSED THE APPLICA TION FOR WITHDRAWAL OF THE APPEAL AND FORM NO.3 (COPY ALREADY ON RECORD) ISSUED BY THE DEPARTMENT. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE, THE APPEAL OF ASSESSEE IS LIABLE TO BE DI SMISSED AS WITHDRAWN WITH LIBERTY TO SEEK RECALL OF THE ORDER AS PRAYED FOR I N ACCORDANCE WITH LAW, HENCE ORDERED ACCORDINGLY. 6. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS DISMI SSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON THIS 21 ST DAY OF JAN., 2021. SD/- SD/- (N. K. SAINI) (N. K. CHOUDHRY) VICE PRESIDENT JUDICIAL MEMBER DATED : 21 ST JANUARY, 2021 3 ITA NO. 483/ASR/2017 (SH. JAGTAR SINGH) GP/SR/PS COPY TO: 1. THE ASSESSEE - 2. THE REVENUE - 3. CIT 4. THE CIT(A) 5. DR, ITAT, AMRITSAR 6. GUARD FILE BY ORDER (GYAN PRAKASH) SR. PRIVATE SECRETARY, ITAT, AMRITSAR