Dalip Katyal, Jagraon V. ITO, W-1, Jagraon

ITA 50/CHANDI/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1193 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 11-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARVIND SUDERSHAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH SMC CHANDIGARH !', # BEFORE: SMT. DIVA SINGH, JM ./ ITA NO. 50/CHD/2019 / ASSESSMENT YEAR : 2015-16 SHRI DALIP KATYAL, S/O SHRI BAIJ NATH, PROP. BOMBAY SILK STORE, SADAN BAZAAR, JAGRAON. VS THE ITO, WARD-1, JAGRAON. ./ PAN NO: ABWPK1136G / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : NONE ( WITHDRAWAL APPLICATION) # ! ' / REVENUE BY : SHRI ARVIND SUDERSHAN, JCIT $ % ! &/ DATE OF HEARING : 06.07.2021 '()* ! &/ D ATE OF PRONOUNCEMENT : 08.07.2021 HEARING CONDUCTED VIA WEBEX $%/ ORDER BY THE PRESENT APPEAL, THE ASSESSEE ASSAILS THE CO RRECTNESS OF THE ORDER DATED 01.11.2018 OF CIT(A), LUDHIANA PERTAINING TO 2015-16 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER AT THE TIME OF HEARING, LD. AR RELYING U PON THE APPLICATION DATED 30.10.2020 SUBMITTED THAT THE ASSESSEE HAS RECEIVED FORM-5 UNDER THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 AND HAS FURTHER REQUESTED TO FINALISE THE CASE ACCORDINGLY. ITA-50/CHD/2019 A.Y. 2015-16 PAGE 2 OF 2 3. SINCE THE ASSESSEE HAS RECEIVED FORM NO.-5 UNDER THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020, THE APPEAL OF THE ASSESSEE D ESERVES TO BE DISMISSED. 3. THE LD. SR.DR SHRI ASHOK KHANNA ON A PERUSAL OF RECORD HAD NO OBJECTION TO THE DISMISSAL OF THE APPEAL OF THE ASSESSEE. 4. I HAVE HEARD THE SUBMISSIONS AND PERUSED THE MAT ERIAL ON RECORD. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES CON SIDERING THE RECORD AND THE SUBMISSIONS, THE APPEAL OF THE ASSESSEE STANDS DISM ISSED. SAID ORDER WAS PRONOUNCED AT THE TIME OF VIRTUAL HEARING ITSELF IN THE PRESENCE OF THE PARTIES VIA WEBEX. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED ON 8 TH JULY,2021. SD/- ( !' ) (DIVA SINGH) # / JUDICIAL MEMBER ' ( / 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