Sanjeev Sharma, Chandigarh V. ITO, W-5(1), Chandigarh

ITA 731/CHANDI/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1456 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 10-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA CIT
• Section: 73

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH B, CHANDIGARH (VIRTUAL COURT) .., ! '# .. , $ %& BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM ITA NO.731/ CHD/2019 ASSESSMENT YEAR : 2011-12 SH. SANJEEV SHARMA SCF-22, SABJI MANDI SECTOR-26, CHANDIGARH THE ITO WARD 5(1) CHANDIGARH PAN NO: ANFPS7824L APPELLANT RESPONDENT !' ASSESSEE BY : SHRI PARIKSHIT AGGARWAL, CA #!' REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT $ %! & DATE OF HEARING : 11/02/2021 '()*! & DATE OF PRONOUNCEMENT : 11/02/2021 %'/ ORDER PER N.K. SAINI, VICE PRESIDENT THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-2, GURGAON DT. 27/02/2019. 2. IN THE PRESENT CASE, THE ASSESSEE HAS FURNISHED AN APPLICATION FOR WITHDRAWAL OF THIS APPEAL STATING THEREIN AS UNDER: SUBJECT - PRAYER FOR PERMISSION TO WITHDRAW THE APP EAL IN THE CASE OF SH. SANJEEV SHARMA, ITA NO. 73 L/CHANDI/2019 FOR AY 2011-12 FIX ED FOR HEARING ON 30.03.2021. HON'BLE BENCH, KINDLY REFER TO THE MATTER CITED AS SUBJECT ABOVE. WE HAVE BEEN DIRECTED BY THE ASSESSEE TO MOST RESPECTFULLY SUBMIT THAT IN RESPECT OF HIS APPEAL HE HAD FILED DECLARATION UNDER VIVAD SE VISHWAS SCH EME, 2020 WHEREBY THE WORTHY PR. CIT HAS ISSUED CERTIFICATE IN FORM 3 . COPY OF THE SAME IS ATTACHED HEREWITH. IT IS, THEREFORE, MOST HUMBLY AN D RESPECTFULLY PRAYED THAT THE PERMISSION MAY PLEASE BE GRANTED FOR WITHD RAWAL OF APPEAL. WE SHALL BE HIGHLY OBLIGED. 2 THANKING YOU, YOURS FAITHFULLY, SD/- (PARIKSHIT AGGARWAL) CHARTERED ACCOUNTANT COUNSEL FOR THE ASSESSEE 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 ISSUED FORM NO. 3 BEARING CERTIFICATE NO. 114129850060121, IN RESPONSE TO THE APPLICATION FILED BY THE ASSESSEE, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHW AS ACT, 2020. THEREFORE, THE APPEAL OF THE ASSESSEE MAY BE ALLOWE D TO BE WITHDRAWN. 4.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 11/02/2021) SD/- SD/- .. .., (R.L. NEGI ) ( N.K. SAIN I) $ %&/ JUDICIAL MEMBER ! / VICE PRESIDENT AG DATE: 11/02/2021 (+! ,-.- 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