Shri Sudhir Goyal, Khanna V. DCIT, CC, Patiala

ITA 678/CHANDI/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 1038 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-05-2020
• 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: ARVIND SUDARSHAN JCIT SR DR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH B, CHANDIGARH .., ! '# #$ %, & '( BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, J M ITA NO. 678/CHD/2019 ASSESSMENT YEAR : 2013-14 SHRI SUDHIR GOYAL S/O SH. KALU RAM, H.NO. 117-118 BULLEPUR ROAD, NEW KHANNA CITY KHANNA, PUNJAB THE DCIT CENTRAL CIRCLE AAYAKAR BHAWAN PATIALA, PUNJAB PAN NO: ACVPG2970Q APPELLANT RESPONDENT !' ASSESSEE BY : SHRI ASHWANI KUMAR, CA SHRI ADITYA KUMAR, CA #!' REVENUE BY : SHRI ARVIND SUDARSHAN, JCIT (SR. DR) $ %! & DATE OF HEARING : 28/05/2020 '()*! & DATE OF PRONOUNCEMENT : 28/05/2020 ')/ 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 ASSESSEE FURNISHED AN APPLICATION FOR WITHDR AWAL OF THIS APPEAL STATING THEREIN AS UNDER: SUB- REGARDING WITHDRAWAL OF APPEAL IN THE CASE OF THE SUDHIR GOYAL PAN NO.ACVPG2970Q A.Y. 2013-14ITA NO. 678/CHADI/2019 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 SECTION 1 (1) OF SECTION 5 OF THE SAID ACT IN FORM NO. 3 NUMBERING 39444710200520 DT. 20.05.2020 THEREFORE I WANT TO W ITHDRAW MY ABOVE SAID APPEAL AND WHICH MAY PLEASE BE ALLOWED. IT IS THEREFORE REQUESTED THAT THIS MAY BE TREATED AS WITHDRAWAL OF MY APPEAL, BANKING YOU, YOURS FAITHFULLY SD/- (SUDHIR GOYAL) 2 3. DURING THE CORUSE 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 LD. PRINCIPAL CIT (CENTRAL) LUDHIANA HAVE I SSUED CERTIFICATE DT. 20/05/2020 IN FORM NO. 3, IN RESPONSE TO THE APPLIC ATION FILED BY THE ASSESSEE, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHW AS ACT, 2020. 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 DR DID NOT OBJECT IF APPEAL OF THE A SSESSEE IS DISMISSED AS WITHDRAWN. 5.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. (ORDER PRONOUNCED IN THE OPEN COURT ON 28/05/2020 ) SD/- SD/- #$ % .., (SANJAY GARG ) ( N.K. SAI NI) & '(/ JUDICIAL MEMBER ! / VICE PRESIDENT AG DATE: 28/05/2020 (+! ,-.- 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 (+ $ BY ORDER, ; # ASSISTANT REGISTRAR