M/s Desh Bhagat Memorial Educational Trust, Chandigarh V. DCIT, Chandigarh

ITA 715/CHANDI/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4041 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2013-2014
• Appeal Filed On: 25-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARVIND SUDARSHAN JCIT
• Assessee Lawyers: A K JINDAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH A, CHANDIGARH , !' # $ % &', '( BEFORE: SH. SANJAY GARG, JM & SMT. ANNAPURNA GUPTA, AM ITA NO. 715/CHD/2017 ASSESSMENT YEAR : 2013-14 DESH BHAGAT MEMORIAL EDUCATIONAL TRUST # 1031, SECTOR 42A, CHANDIGARH THE DCIT CIRCLE 1 (EXEMPTIONS) CHANDIGARH PAN NO: AAATD3127H APPELLANT RESPONDENT !' ASSESSEE BY : SHRI A.K. JINDAL, C.A #!' REVENUE BY : SHRI ARVIND SUDARSHAN, JCIT $ %! & DATE OF HEARING : 28/10/2020 '()*! & DATE OF PRONOUNCEMENT : 28/10/2020 ')/ ORDER PER ANNAPURNA GUPTA, A.M: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORD ER OF THE LD. CIT(A)-2, CHANDIGARH DT. 01/03/2017. 2. THE ASSESSEE FURNISHED AN APPLICATION FOR WITHDRAWAL O F THIS APPEAL STATING THEREIN AS UNDER: SUB: WITHDRAWAL OF APPEAL IN CASE OF DESH BHAGAT MEM ORIAL EDUCATIONAL TRUST SIR, THE APPELLANT DESH BHAGAT MEMORIAL EDUCATIONAL TRUS T HAVING PAN : AAATD3127H HAS FILED AN APPEAL FOR THE A.Y 2013-14 ON 25.04.20 17.COPY OF ACKNOWLEDGMENT FOR FILING THE APPEAL IS ENCLOSED. THE APPELLANT HA S FILED AN APPLICATION UNDER VIVAD SE VISHWAS SCHEME AND HAS BEEN ISSUED FORM NO 3 BY THE CIT(EXEMPTION), CHANDIGARH. A COPY OF FORM NO 3 IS ENCLOSED. UNDER THE CIRCUMSTANCES, IT IS REQUESTED THAT THE A PPELLANT MAY BE ALLOWED TO WITHDRAW THE APPEAL FILED ON 25.04.2017 FOR DESH BHAGAT MEMORIAL EDUCATIONAL TRUST SD/- CHAIRMAN 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. 415978860240720, IN RESPONSE TO THE APPLICATION FILED BY THE ASSESSEE, UNDER SECTION 5(1) OF THE DIRECT TAX VIVA D SE VISHWAS ACT, 2020, THEREFORE THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 4.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 DR DID NOT OBJECT IF APPEAL OF THE A SSESSEE IS DISMISSED AS WITHDRAWN. 5.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 D ISMISSED AS WITHDRAWN. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 28/10/2020) SD/- SD/- # $ % &', (SANJAY GARG ) ( ANNAPURNA GUPT A) / JUDICIAL MEMBER '( / ACCOUNTANT MEMBER AG DATE: 28/10/2020 (+! ,-.- 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