Shri Munish Goyal, Patiala V. DCIT, CC, Patiala

ITA 673/CHANDI/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0676 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-06-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 08-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DAYA INDER SINGH SIDHU CIT

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH B, CHANDIGARH (VIRTUAL COURT) .., ! '# #$ %, & '( BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, J M ITA NO. 673/CHD/2019 ASSESSMENT YEAR : 2013-14 SHRI MUNISH GOYAL S/O SH. DEV DUTT GOYAL, H.NO. 109 CIVIL LINES, PATIALA, PUNJAB THE DY. CIT CENTRAL CIRCLE, AAYKAR BHAWAN, PATIALA, PUNJAB PAN NO: ABCPK2808F APPELLANT RESPONDENT !' ASSESSEE BY : SHRI ASHWANI KUMAR, CA SHRI ADITYA KUMAR, CA #!' REVENUE BY : SHRI DAYA INDER SINGH SIDHU, ADDL . CIT $ %! & DATE OF HEARING : 11/06/2020 '()*! & DATE OF PRONOUNCEMENT : 11/06/2020 ')/ ORDER PER N.K. SAINI, VICE PRESIDENT THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-5, LUDHIANA DT. 22/03/2019. 2. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED AN AP PLICATION FOR WITHDRAWAL OF THIS APPEAL STATING THEREIN AS UNDER: SUB:- REGARDING WITHDRAWAL OF APPEAL IN THE CASE OF THE MUNISH GOVAL PAN NO. ABCPK2808F A.Y. 2013-14 1TA NO. 673/CHAPI/2019 SIR, IN REGARD TO ABOVE APPEAL, IT IS SUBMITTED THAT IN RESPONSE TO MY APPLICATION UNDER THE THE DIRECT TAX VIVAD SE VISHWAS ACT. 2020 , THE PRINCIPAL CIT, (CENTRAL) LUDHIANA HAVE ISSUED A CERTIFICATE UNDER SUB SECTIO N 1 (1) OF SECTION 5 OF THE SAID ACT IN FORM NO. 3 NUMBERING 346138410050620 DT. 05.06.2020 THEREFORE I WANT TO WITHDRAW MY ABOVE SAID APPEAL AND WHICH MAY PLEASE BE ALLOWED. IT IS THEREFORE REQUESTED THAT THIS MAY BE TREATED AS WITHDRAWAL OF MY APPEAL. THANKING YOU, YOURS FAITHFULLY SD/- (MUNISH GOYAL) 2 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 T HE INCOME TAX DEPARTMENT HAS SINCE ISSUED FORM 3 BEARING CERTIFICATE NO. 346138410050620 , IN RESPONSE TO THE APPLICATION FILED BY THE ASSESSE E, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHW AS ACT, 2020, THEREFORE THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRA WN. 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. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. (ORDER PRONOUNCED IN THE OPEN COURT ON 11/06/2020) SD/- SD/- #$ % .., (SANJAY GARG ) ( N.K. SAI NI) & '(/ JUDICIAL MEMBER ! / VICE PRESIDENT AG DATE: 11/06/2020 (+! ,-.- 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