SHRI KULDEEP SINGH RISSAM, JAMMU V. INCOME TAX OFFICER WARD- 1 (2), JAMMU

ITA 684/ASR/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4736 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 14-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR (CAMP BENCH AT JAMMU) (CAMP BENCH AT JAMMU) (CAMP BENCH AT JAMMU) (CAMP BENCH AT JAMMU) BEFORE: MR. JUSTICE P. P. BHATT, HONBLE BEFORE: MR. JUSTICE P. P. BHATT, HONBLE BEFORE: MR. JUSTICE P. P. BHATT, HONBLE BEFORE: MR. JUSTICE P. P. BHATT, HONBLE PRESIDENT PRESIDENT PRESIDENT PRESIDENT & SHRI N.K. SAINI & SHRI N.K. SAINI & SHRI N.K. SAINI & SHRI N.K. SAINI, HONBLE VICE PRESIDENT , HONBLE VICE PRESIDENT , HONBLE VICE PRESIDENT , HONBLE VICE PRESIDENT ITA NO ITA NO ITA NO ITA NO .684/ASR .684/ASR .684/ASR .684/ASR /2019 /2019 /2019 /2019 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 20 2020 20 10 1010 10 - -- - 11 1111 11 SHRI KULDEEP SINGH RISSAM, SHRI KULDEEP SINGH RISSAM, SHRI KULDEEP SINGH RISSAM, SHRI KULDEEP SINGH RISSAM, H.NO.40A, H.NO.40A, H.NO.40A, H.NO.40A, SECTOR SECTOR SECTOR SECTOR- -- -9, 9,9, 9, TRIKUTA NAGAR, TRIKUTA NAGAR, TRIKUTA NAGAR, TRIKUTA NAGAR, JAMMU. JAMMU. JAMMU. JAMMU. PAN : ABMPR6827M. PAN : ABMPR6827M. PAN : ABMPR6827M. PAN : ABMPR6827M. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -1(2), AAYKAR BHAWAN, 1(2), AAYKAR BHAWAN, 1(2), AAYKAR BHAWAN, 1(2), AAYKAR BHAWAN, RAILWAY COMPLEX, RAILWAY COMPLEX, RAILWAY COMPLEX, RAILWAY COMPLEX, JAMMU (J&K). JAMMU (J&K). JAMMU (J&K). JAMMU (J&K). (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHR I RAKESH KUMAR, DR. DATE OF HEARING : 04.02.2021 04.02.2021 04.02.2021 04.02.2021 DATE OF PRONOUNCEMENT : 04.02.2021 04.02.2021 04.02.2021 04.02.2021 ORDER ORDER ORDER ORDER PER JUSTICE P.P. BHATT, PRESIDENT PER JUSTICE P.P. BHATT, PRESIDENT PER JUSTICE P.P. BHATT, PRESIDENT PER JUSTICE P.P. BHATT, PRESIDENT : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2010-11 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), JAMMU DATED 30 TH AUGUST, 2019. 2. NOBODY APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING BEFORE US. THE LEARNED COUNSEL FOR THE ASS ESSEE, VIDE LETTER DATED 22 ND JANUARY, 2021 HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASS ESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 20 20. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. ITA-684/ASR/2019 2 3. LEARNED DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF HEAR ING ON 4 TH FEBRUARY, 2021. SD/- SD/- (N.K. SAINI (N.K. SAINI (N.K. SAINI (N.K. SAINI) )) ) (JUSTICE P.P. BHATT) (JUSTICE P.P. BHATT) (JUSTICE P.P. BHATT) (JUSTICE P.P. BHATT) VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT PRESIDENT COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR