Sh. Charanjit Singh Channi, Jalandhar V. The Asstt. Commissioner of Income-tax, Jalandhar

ITA 569/ASR/2014

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0711 (ITAT-AMRITSAR)
• Duration Of Justice: 6 year(s) 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 22-09-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAM KANT GARG CIT
• 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 ./ ITA NO. 569/ASR/2014 / ASSESSMENT YEAR : 2012-13 SHRI CHARANJIT SINGH CHANNI 309-A, GURU TEG BAHADUR NAGAR, JALANDHAR THE ACIT CENTRAL CIRCLE-1 JALANDHAR ./ PAN NO: ABSPS5228H / APPELLANT / RESPONDENT ! / ASSESSEE BY : NONE (WITHDRAWAL APPLICATION OF SHRI ASHRAY SARNA, CA) ! / REVENUE BY : SHRI ANUPAM KANT GARG, CIT ! &/ DATE OF HEARING : 16/02/2021 ! &/ DATE OF PRONOUNCEMENT : 16/02/2021 / // / ORDER PER N.K. SAINI, VICE PRESIDENT : THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DT. 28/08/2014 OF CIT(A)-I, LUDHIANA. 2. DURING THE COURSE OF HEARING NONE APPEARED ON BEHALF O F THE ASSESSEE BUT A WITHDRAWAL APPLICATION HAS BEEN MOVED BY THE LD. COUNSE L FOR THE ASSESSEE WHICH READS AS UNDER: SUB: WITHDRAW OF APPEAL IN THE CASE OF CHARANJIT SI NGH CHANNI, 309-A, GURU TEG BAHADUR NAGAR, JALANDHAR FOR THE ASSTT. YEAR 2012-1 3. ITA NO. 569/ASR/2014 PAN: ABSPS522811 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 OF THE I.T. ACT, 1961. A SSESSEE PREFERRED AN APPEAL BEFORE THE WORTHY CIT(A)-1, LUDHIANA, WHEREIN THE APPEAL WAS D ISMISSED, THEREAFTER ASSESSEE FURTHER PREFERRED APPEAL BEFORE YOUR GOOD SELF VIDE RECEIPT DATED 22/09/2014. 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 IT IS THEREFO RE REQUESTED THAT APPEAL FILED MAY KINDLY BE TREATED AS WITHDRAWN. THANKING YOU, 2 YOURS FAITHFULLY, SD/- (ASHRAY 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.836163290171220, IN RESPONSE T O 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 IN THE OPEN COURT ON 16/02/2021). SD/- SD/- . .. . . . . . . .. . . .. . , ,, , (R.L. NEGI ) ( N.K. SAIN I) 0 0 0 0 / / / / JUDICIAL MEMBER 12 12 12 12 / // / VICE PRESIDENT AG DATE: 16/02/2021 ! 3 43/ 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