Shri Joginder Singh, Barnala V. ITO, Ward-1, Barnala

ITA 60/CHANDI/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7550 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 15-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARVIND SUDARSHAN JCIT SR DR
• Assessee Lawyers: DEEPIKA PARDEEP GOYAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH A, CHANDIGARH (VIRTUAL COURT) .., !' '# $, % &' BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, J M ITA NO. 60/CHD/2020 ASSESSMENT YEAR : 2010-11 SHRI JOGINDER SINGH, S/O SHRI PURAN SINGH, VILLAGE:SEKHA, DISTRICT : BARNALA THE ITO , WARD-1, BARNALA PAN NO:CEGPS6489R APPELLANT RESPONDENT !' ASSESSEE BY : SHRI PARDEEP GOYAL, CA & SMT. DEEPIKA PARDEEP GOYAL, ADVOCATE #!' REVENUE BY : SHRI ARVIND SUDARSHAN, JCIT (SR. DR) $ %! & DATE OF HEARING : 31/08/2020 '()*! & DATE OF PRONOUNCEMENT : 31/08/2020 &(/ ORDER PER N.K. SAINI, VICE PRESIDENT THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), PATIALA DATED 28.10.2019. 2. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED AN AP PLICATION FOR WITHDRAWAL OF THIS APPEAL STATING THEREIN AS UNDER: TO, THE ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KENDRIYA SUDAN, CHANDIGARH. RE : JOGINDER SINGH, PAN NO. CEGPS6489R. AVY 2010-20 11. APPEAL NO. ITA-60/CHANDT/2020 SUB : APPLICATION FOR WITHDRAWAL OF ANNEAL R/SIR/MADAM, IT IS RESPECTFULLY SUBMITTED THAT THE ASSESSEE HAD FILED APPEAL FOR THE A/Y 2010-2011 BEFORE THE HONOURABLE ITAT CHANDIGARH BEN CH ON 15.01.2020 2 VIDE APPEAL NO.ITA-60/CHANDI/2020 AGAINST THE ORDER OF CIT (A), PATIALA. THERE WAS DISPUTED TAX DEMAND OF RS.381510/- FOR THE YEAR UNDER CONSIDERATION. THE ASSESSEE HAS OPTED FOR DIRECT TAX VIVAD SE VISHWAS SCHEME 2020 IN ORDER TO END THE LITIGATION AND TO BUY HIS PEACE OF MIND. THE ASSESSEE FILED DECLARATION AND UNDERTAKING IN FORM NO. L AND 2 OF VSV SCHEME ON 21.03.2020 AND ALSO PAID FULL TAX LIABILITY UNDER THE SCHEME. THEREAFTER THE DESIGNATED AUTHORITY I.E. PCIT, PATIALA HAS ISSUED CERTIFICATE U/S 5(1) OF THE DIRECT TAX VSV ACT, 2020 IN FORM NO.3 ON 29. 07.2020. (COPY OF VSV FORM NO. L, 2 & 3 ENCLOSED). THEREFORE IT IS REQUESTED BEFORE YOUR GOOD SELF TO K INDLY ACCEPT THE APPLICATION OF APPELLANT FOR WITHDRAWAL OF APPEAL. THE ASSESSEE HAS TO FURNISH THE PROOF OF WITHDRAWAL OF ITAT APPEAL ALON G WITH FORM NO.4 OF VSV SCHEME 2020 TO PCIT, PATIALA. THE POWER OF ATTORNEY IN THE FAVOUR OF UNDERSIGNED COUNSELS HAS BEEN ENCLOSED HEREWITH FOR YOUR KIND PERUSAL. THANKING YOU, YOURS FAITHFULLY. SD/- C A. PARDEEP GOYAL SD/- TAX CONSULTANT COUNSELS FOR ASSESSEE/APPELLANT JOGINDER SINGH S/O PURAN SINGH 3. DURING THE COURSE OF HEARING THE LD. REPRESENTAT IVES FOR THE ASSESSEE SUBMITTED THAT SINCE THE ASSESSEE HAS AVAILED THE I MMUNITY SCHEME I.E; VIVAD SE VISHWAS AND THE INCOME TAX DEPARTMENT HAS SINCE ISSUED FORM 3 BEARING CERTIFICATE NO. 427363150290720 IN RESPONS E TO THE APPLICATION FILED BY THE ASSESSEE, UNDER SECTION 5(1) OF THE DI RECT TAX VIVAD SE VISHWAS ACT, 2020, THEREFORE, THE APPEAL OF THE ASSESSEE MA Y BE ALLOWED TO BE WITHDRAWN. 4. THE LD. SR. DR DID NOT OBJECT IF APPEAL OF THE A SSESSEE IS DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 3 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. (ORDER PRONOUNCED IN THE OPEN COURT ON 31/08/2020) SD/- SD/- '# $ .., (SANJAY GARG ) ( N.K. SAINI) % &'/ JUDICIAL MEMBER / VICE PRESIDENT DATE: 31/08/2020 RKK (+! ,-.- COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. $ / CIT 4. $ / 01 THE CIT(A) 5. -2 45&456789 DR, ITAT, CHANDIGARH 6. 8:% GUARD FILE