Smt. Uma Rani Prabhakar, Shimla V. Pr. CIT, Shimla

ITA 670/CHANDI/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3642 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 09-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Revision of order
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH B, CHANDIGARH (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT AND SHRI R.L. NEGI, JUDICIAL MEMBER ITA NO. 670/CHD/2018 ASSESSMENT YEAR : 2013-14 SMT. UMA RANI PRABHAKAR C/O SOOD COMPLEX, OPPOSITE PETROL PUMP, CIRCULAR ROAD, TARAHALL, SHIMLA- HIMACHAL PRADESH THE PR. CIT SHIMLA-HIMACHAL PRADESH ./ PAN NO. ABGPP0501Q / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI SUDHIR SEHGAL, ADVOCATE / REVENUE BY : SHRI SANDEEP DAHIYA, CIT ! ' # / DATE OF HEARING : 24/05/2021 $%&'() # / DATE OF PRONOUNCEMENT : 24/05/2021 / ORDER PER N.K. SAINI, VICE PRESIDENT: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), SHIMLA, H.P. DT. 13/03/2018. 2. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED AN AP PLICATION FOR WITHDRAWAL OF THIS APPEAL STATING THEREIN AS UNDER: RESPECTED SIR, REG: SMT. UMA RANI PRABHAKAR SOOD COMPLEX, OPP. PETROL PUMP, CIRCULAR ROAD, TARA HALL, SHIMLA ITA NO. 670/CHD/2018 (A) ASSESSMENT YEAR 2013-14 SUB: REQUEST FOR WITHDRAWAL OF APPEAL AS FILED VI DE ITA NO. 670/CHD/2018 AY 2013-14 (FIXED FOR 21.06.2021). WITH REGARD TO THE CAPTIONED SUBJECT, IT IS SUBMITT ED THAT THE ASSESSEE IS IN APPEAL BEFORE THE HON'BLE BENCH AGAINST THE ORDER U/S 263 OF PR. CIT, SHIMLA DATED 13.03.2018. FURTHER, IT IS BROUGHT TO YOUR KIND NOT ICE THAT THE ASSESSMENT FRAMED PURSUANT TO THE ORDER U/S 263 BY PR. CIT, SHIMLA, W HICH WAS FURTHER DECIDED 2 AGAINST THE ASSESSEE AND WAS CURRENTLY PENDING BEFO RE THE FIRST APPELLATE AUTHORITY CIT(A) IS BEING SETTLED UNDER VSV SCHEME, 2020. PROOF OF THE SAME IN FORM 1 & 2, DATED, 20.03.2021, IS BEING ATTACHED HE REWITH AS ANNEXURE FOR YOUR READY REFERENCE. FURTHER FORM NO. 3 DT. 16/04/2021 IS ALSO ENCLOSED HEREWITH. THUS, IN VIEW OF THE ABOVE, IT IS VERY HUMBLY REQUE STED TO KINDLY ALLOW THE APPELLANT TO WITHDRAW THE APPEAL AS FILED WITH HON' BLE ITAT AND OBLIGE. THANKING YOU, YOURS FAITHFULLY, SD/- AUTHORIZED SIGNATORY ENCL: AS ABOVE 3. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT SINCE THE ASSESSEE HAS AVAILED THE IMMUNITY SC HEME I.E; VIVAD SE VISHWAS AND THE INCOME TAX DEPARTMENT HAS SINCE ISSUED FORM 3 BEARING CERTIFICATE NO. 342085460160421, IN RESPONSE TO THE APPLICATION FIL ED 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. 4. THE LD. DR DID NOT OBJECT IF APPEAL OF THE ASSES SEE IS DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. (ORDER PRONOUNCED IN THE OPEN COURT ON 24/05/2021 ) SD/- SD/- (R.L. NEGI) (N.K. SAINI) JUDICIAL MEMBER VICE PRESIDENT DATED : 24/05/2021 AG *% +,-. -( / COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. CIT 4. THE CIT(A) 5. DR, ITAT, CHANDIGARH 6. GUARD FILE