SH.SIMERDEEP SINGH, JALANDHAR V. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1, JALANDHAR

ITA 627/ASR/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0363 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 10 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 12-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHARAN DAS DR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ./ ITA NO. 627 /ASR/2018 / ASSESSMENT YEAR : 2010-11 SHRI SIMERDEEP SINGH 833, URBAN ESTATE PHASE I, JALANDHAR THE DCIT CENTRAL CIRCLE-I, JALANDHAR ./ PAN NO. ABRPS8245F / APPELLANT / RESPONDENT ! / ASSESSEE BY : NONE (WITHDRAWAL APPLICATION) ! / REVENUE BY : SHRI CHARAN DAS, DR ! &/ DATE OF HEARING : 28/10/2020 ! &/ DATE OF PRONOUNCEMENT : 28/10/2020 / // / ORDER PER N.K. SAINI, VICE PRESIDENT THE PRESENT APPEAL FILED BY THE ASSESSEE AGAINST THE OR DER DT. 04/09/2018 OF THE LD. CIT(A)-5, LUDHIANA. 2. THE ASSESSEE FURNISHED AN APPLICATION FOR WITHDRAWAL O F THIS APPEAL STATING THEREIN AS UNDER: APPLICATION FOR WITHDRAWAL OF APPEAL MOST RESPECTFULLY, IT IS HUMBLY SUBMITTED THAT ETH ASSESSEE HAS FILED THE AFOREMENTIONED APPEAL ON 12/12/2018. LATER ON AS PER THE VAAD SE VISHWAS SCHEME ANNOUNCED BY THE GOVT. THE ASSESSEE OPTED FOR SUCH SCHEME AND FILED THE REQUISITE FORMS WITH THE DESIGNATED AUTHORITY. THE DESIGNATED AUTHORITY ACCEPTED THE AP PLICATION AND ISSUED FORM NO. 3. THEREFORE THE ASSESSE MAY BE ALLOWED TO WITHDRAW TH E APPEAL AS PER THE PROVISIONS OF VAAD SE VISHWAS SCHEME. COPY OF FORM NO. 3 IS AT TACHED. 2 PLEASE ACCEPT THE ABOVE SUBMISSION AND ADVICE FOR A NY FURTHER INFORMATION REQUIRED TO BE SUBMITTED. THE COPY OF THE REQUEST LETTER AND FORM NO. 3 IS ALSO BEING MAILED SEPARATELY. THANKING YOU, SD/- (SIMERDEEP SINGH) 3. DURING THE COURSE OF HEARING, IT IS NOTICED THAT THE A SSESSEE HAS AVAILED THE IMMUNITY SCHEME I.E; VIVAD SE VISHWAS AND THE INCOME TA X DEPARTMENT HAS SINCE ISSUED FORM 3 BEARING CERTIFICATE NO. 5381599301009 20 , IN RESPONSE TO THE APPLICATION FILED BY THE ASSESSEE, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THEREFORE THE APPEAL OF THE ASSESSEE IS TO BE DISMISSED AS WITHDRAWN. 4. THE LD. SR. DR DID NOT OBJECT IF APPEAL OF THE ASSE SSEE IS DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE APPEAL OF THE ASSESSEE IS D ISMISSED AS WITHDRAWN. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 28/10/2020) SD/- SD/- (N.K. CHOUDHRY) (N.K. SAINI) JUDICIAL MEMBER VICE PRESIDENT DATED : 28/10/2020 !,-, / 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