Gurmukh Singh, Fatehgarh Sahib V. ITO, Ward , Sirhind

ITA 658/CHANDI/2019

AI Insights

This case involves an appeal by Gurmukh Singh, the proprietor of M/s Gurmukh Milk Centre, against the order of the Ld. CIT(A)-1, Ludhiana dated 06/02/2019 for the Assessment Year 2011-12. The appeal was heard by the Income Tax Appellate Tribunal, Chandigarh Bench, 'SMC'. During the hearing, the counsel for the assessee informed the tribunal that the assessee had availed the immunity scheme 'Vivad Se Vishwas' and received a certificate from the Income Tax Department. Consequently, the assessee requested to withdraw the appeal, which was not objected to by the Senior Departmental Representative. The tribunal, therefore, dismissed the appeal as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127573 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 9 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Next Hearing Date: 26-02-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 06-05-2019
• Laws Referred To: Direct Tax Vivad se Vishwas Act, 2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ “एस.एम.सी” , च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH ीमती दवा संह, या#यक सद$य BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER ITA No. 658/Chd/2019 Assessment Year : 2011-12 Gurmukh Singh Prop. M/s Gurmukh Milk Centre, Vill: Mandofal, P.O. Manupur, Dist: Fatehgarh Sahib The ITO Ward- Sirhind PAN NO: BGUPS1253E Appellant Respondent ! " Assessee by : Shri Deepak Aggarwal, Advocate # ! " Revenue by : Shri Dharamvir, JCIT, Sr. DR $ % ! & Date of Hearing : 27/02/2023 '()* ! & Date of Pronouncement : 27/02/2023 आदेश/Order PER DIVA SINGH, JM : This is an appeal by the Assessee against the order of the Ld. CIT(A)-1, Ludhiana dt. 06/02/2019 pertaining to A.Y. 2011-12. 2. During the course of hearing the Ld. Counsel for the Assessee submitted that since the assessee has availed the immunity scheme i.e; Vivad Se Vishwas and t he Income Tax Department has issued Form No. 5 bearing Certificate No. 233300790300121, 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 Therefore, the appeal of the assessee may be allowed to be withdrawn. 3. The Ld. Sr. DR did not object if appeal of the assessee is dismissed as withdrawn. 2 4. In view of the above the appeal of the assessee is dismissed as withdrawn. 5. In the result, appeal of the assessee is dismissed. (Order pronounced in the open Court on 27/02/2023 ) Sd/- दवा संह (DIVA SINGH) या#यक सद$य / JUDICIAL MEMBER AG Date: 27/02/2023 ( + ! , - . - Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. $ / CIT 4. $ / 0 1 The CIT(A) 5. - 2 ग 4 5 & 4 5 678 ग9 DR, ITAT, CHANDIGARH 6. ग 8 : % Guard File