Sh. Vijay Kumar, Kullu V. Pr. CIT, Shimla

ITA 735/CHANDI/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8704 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 7 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 18-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANDIP DAHIYA CIT

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH B CHANDIGARH !, ' # $ , $ % & ' ( ) , *+ # BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM ./ ITA NO. 735/CHD/2018 / ASSESSMENT YEAR : 2013-14 SHRI VIJAY KUMAR S/O SHRI KASTURI LAL, WARD NO. 2, MANALI, DISTT. KULLU (H.P.). VS THE PR. CIT, SHIMLA (H.P.). ./ PAN NO: ATPPS6196M / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SMT KOMAL THAKUR, ADVOCATE # ! ' / REVENUE BY : SHRI SANDIP DAHIYA, CIT $ % ! &/ DATE OF HEARING : 07.01.2021 '()* ! &/ D ATE OF PRONOUNCEMENT : 08.01.2021 HEARING CONDUCTED VIA WEBEX *,/ ORDER PER DIVA SINGH BY THE PRESENT APPEAL, THE ASSESSEE ASSAILS THE CO RRECTNESS OF THE ORDER DATED 14.03.2014 OF PR. CIT, SHIMLA PERTAININ G TO 2013-14 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER AT THE TIME OF HEARING, LD. AR RELYING U PON THE APPLICATION DATED 06.01.2021 PRAYS FOR A WITHDRAWAL OF THE APPE AL FILED ON THE GROUNDS THAT THE ASSESSEE HAS MOVED AN APPLICATION UNDER T HE DIRECT TAX VIVAD SE VISHWAS SCHEME,2020. THE DEPARTMENT, IT WAS SUBMIT TED, HAS CONSEQUENTLY ISSUED FORM NO. 3 THEREAFTER TO THE ASSESSEE, COPY OF WHICH IS FILED. ITA 735 /CHD/2018 A.Y. 2013-14 PAGE 2 OF 2 3. THE LD. SR.DR SHRI SANDIP DAHIYA ON A PERUSAL OF RECORD HAD NO OBJECTION TO THE PRAYER OF THE ASSESSEE. 4. WE HAVE HEARD THE SUBMISSIONS AND PERUSED THE MA TERIAL ON RECORD. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTAN CES CONSIDERING THE RECORD AND THE SUBMISSIONS, THE APPEAL OF THE ASSES SEE IS DISMISSED AS WITHDRAWN. SAID ORDER WAS PRONOUNCED AT THE TIME O F VIRTUAL HEARING ITSELF IN THE PRESENCE OF THE PARTIES VIA WEBEX. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ORDER PRONOUNCED ON 8 TH JANUARY,2021. SD/- SD/- ( % & ' ( ) ) ( ! ) (ANNAPURNA GUPTA) (DIVA SINGH) *+ #/ ACCOUNTANT MEMBER ' #/ JUDICIAL MEMBER + (, ! -. /. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. $ 0 / CIT 4. $ 0 ()/ THE CIT(A) 5. .34 5, & 5, 7894:/ DR, ITAT, CHANDIGARH 6. 49 ;%/ GUARD FILE (, $ / BY ORDER, < #/ ASSISTANT REGISTRAR