SMT. SUNIT KAUR W/O. L/H LATE. SH. DALER SINGH, DASUYA V. INCOME TAX OFFICER , DASUYA

ITA 565/ASR/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7212 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 20-11-2018
• 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 IN ITA NO. 565/ASR/2018 ASSESSMENT YEAR : 2013-14 SMT. SUNIT KAUR W/O L/H LATE SHRI DALER SINGH H.NO. 253, WARD NO. 07, ARJANA COLONY DASUYA, DIST: HOSHIARPUR VS. THE ITO, DASUYA, DIST: HOSHIARPUR PAN NO: CUGPS8314H 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)-1, JALANDHAR DT. 28/09/2018. 2. DURING THE COURSE OF HEARING NOBODY WAS PRESENT ON BE HALF OF THE ASSESSEE. HOWEVER THE LD. COUNSEL OF THE ASSESSEE HAS FURNISHED AN APPLICATION FOR WITHDRAWAL OF THIS APPEAL STATING THEREIN AS UNDER: SUBJECT : APPLICATION FOR WITHDRAWL OF APP EAL IN THE CASE OF LATE SH. DALER SINGH , ITA NO.- 565 /ASR/2018 FOR THE ASSTT. YEAR 2013-14 , PAN- CUGPS8 314H. SIR, MOST RESPECTFULLY, IT IS SUBMITTED THAT THE ABOVE M ENTIONED APPEAL IS PENDING BEFORE THE HONORABLE TRIBUNAL. THE ASSESSEE HAS OPT ED FOR THE DIRECT TAXES ' VIVAD SE VISHWAS SCHEME ' IN RESPECT OF HIS PENDING LITIG ATION. THE DESIGNATED AUTHORITY HAS ISSUED FORM-3 TO THE ASSESSEE UNDER DTVSV RULES , 2020 (COPY ATTACHED). THE ASSESSEE IS REQUIRED TO FURNISH PROOF OF PAYMENT OF TAX ALONG WITH PROOF OF WITHDRAWAL OF APPEAL FILED BEFORE YOUR HONOR IN FOR M-4 OF THE DTVSV RULES . IT IS THEREFORE, REQUESTED THAT THE ABOVE MENTIONED APPEA L OF THE APPELLANT MAY KINDLY BE ALLOWED TO BE WITHDRAWN IN THE INTEREST O F JUSTICE . THANKING YOU 2 YOURS FAITHFULLY SMT. SUNIT KAUR, L/H W/O LATE SH. DALER SINGH, SD/- SH. J.K. PASSI / RAHUL PASSI (ADVOCATE & ATTORNEY) 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. 246224270090221 , 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