Smt. Gurcharan Kaur Gill, Jalandhar V. Deputy Commissioner of Income tax, Jalandhar

ITA 526/ASR/2009

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7278 (ITAT-AMRITSAR)
• Duration Of Justice: 11 year(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2001-2002
• Appeal Filed On: 14-12-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL

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 ITA NO. 526/ASR/2009 ASSESSMENT YEAR : 2001-02 SMT GURACHARAN KAUR GILL, L/H SH. KARTAR SINGH, PROP. M/S COFFEE IMPEX CORPORATION, 601, MODEL TOWN, JALANDHAR VS. THE DCIT, RANGE-III, JALANDHAR ./ PAN NO: ABNPS2427D / APPELLANT / RESPONDENT ASSESSEE BY : NONE (WITHDRAWAL APPLICATION) REVENUE BY : SHRI RAVINDER MITTAL, ADDL. CIT DATE OF HEARING : 12/01/2021 DATE OF PRONOUNCEMENT : 12/01/2021 ORDER PER N.K. SAINI, VICE PRESIDENT THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), JALNDHAR DT. 15/09/2009. 2. DURING THE COURSE OF HEARING NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE. HOWEVER AN APPLICATION DATED 23/12/2020 H AS BEEN FURNISHED BY THE ASSESSEE FOR WITHDRAWAL OF THIS APPEAL STATING THER E IN THAT THE ASSESSEE HAS AVAILED IMMUNITY BENEFIT UNDER THE VIVAD SE VISHWAS SCHEME ACT 2020 AND FORM NO. 3 HAVE BEEN ISSUED BY THE DEPARTMENT. 3. LD. DR DID NOT OBJECT IF THE APPEALS OF THE ASSE SSEES ARE DISMISSED AS WITHDRAWN. 4. IN THE PRESENT CASE, IT IS NOTICED THAT THE ASSE SSEES HAVE AVAILED THE IMMUNITY SCHEME I.E; VIVAD SE VISHWAS AND T HE INCOME TAX DEPARTMENT HAS SINCE ISSUED CERTIFICATE NO. 840055050181220 , IN RESPONSE TO THE APPLICATIONS FILED BY THE ASSESSEES, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. 5. IN VIEW OF THE ABOVE THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED ON 12/01/2021. SD/- SD/- (R.L. NEGI ) ( N.K. SAIN I) JUDICIAL MEMBER VICE PRESIDENT AG DATE: 12/01/2021 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