M/s San Greens Ltd., Ludhiana V. ITO, W-7(2), Ludhiana

ITA 762/CHANDI/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7285 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 16-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANDEEP DAHIYA CIT
• Assessee Lawyers: NONEWITHDRAWAL APPLICATION

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.762/CHD/2019 ASSESSMENT YEAR : 2013-14 M/S SAN GREENS LTD. C.O SH. MUKESH KUMAR, G-25, JANPAT VILLA, NEAR RAJGARH ESTATE, VILLAGE JHAMAT, CANAL ROAD- LUDHIANA, PUNJAB THE ITO W-7(2) RISHI NAGAR, LUDHIANA, PUNJAB PAN NO: AABCA4116D APPELLANT RESPONDENT !' ASSESSEE BY : NONE(WITHDRAWAL APPLICATION) #!' REVENUE BY : SHRI SANDEEP DAHIYA, CIT $ %! & DATE OF HEARING : 31/03/2021 '()*! & DATE OF PRONOUNCEMENT : 31/03/2021 %'/ ORDER PER N.K. SAINI, VICE PRESIDENT: THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DT. 01/02/2019 OF CIT(A)-3, LUDHIANA. 2. DURING THE COURSE OF HEARING NONE APPEARED ON BEHALF O F THE ASSESSEE BUT A WITHDRAWAL APPLICATION HAS BEEN MOVED BY THE ASSESSEE W HICH READS AS UNDER: APPEAL NO. ITA 762/CHANDI/2019 - FIXED FOR 20.04.20 21. SUB: APPLICATION FOR WITHDRAWAL OF APPEAL. REGARDING ABOVE, IT IS HUMBLY SUBMITTED THAT THE AP PELLANT HAS APPLIED FOR SETTLEMENT OF DISPUTE UNDER THE 'VIVAAD SE VISHWAS' SCHEME. THE APPELLANT HAS SUBMITTED FORM 1 AND AGAINST THAT, THE INCOME TAX D EPARTMENT HAS ALREADY ISSUED FORM 3 TO THE APPELLANT. THE APPELLANT IS IN TO THE PROCESS OF DEPOSITING THE REQUISITE TAX. THE COPIES OF FORM 1, FORM 2 AND FOR M 3 ARE ENCLOSED HEREWITH FOR YOUR HONOR'S KIND PERUSAL. 2 THEREFORE, THE APPELLANT HEREBY APPLIES TO YOUR HON OR FOR WITHDRAWAL OF APPEAL FILE'CL BY IT. YOUR HONOR IS REQUESTED TO TA KE THE ABOVE INTO ACCOUNT AND TAKE NECESSARY ACTION FOR WITHDRAWAL OF APPEAL. YOUR HONOR IS ALSO REQUESTED TO PASS ORDER FOR WITHDRAWAL OF A PPEAL AS THE SAME IS REQUIRED TO BE ENCLOSED ALONG WITH FORM 4 TO BE SUB MITTED BY THE APPELLANT. THANKING YOU, YOURS FAITHFULLY, FOR SAN GREENS LIMITED SD/- DIRECTOR 3. IN THE PRESENT CASE, IT IS NOTICED THAT THE ASSESSE E HAS AVAILED THE IMMUNITY SCHEME I.E; VIVAD SE VISHWAS AND THE INCOME TAX DEPART MENT HAS SINCE ISSUED FORM 3 BEARING CERTIFICATE NO.884668000241220, IN RESPONSE T O THE APPLICATION FILED BY THE ASSESSEE, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD S E VISHWAS ACT, 2020, THEREFORE THE APPEAL OF THE ASSESSEE IS TO BE DISMISSED AS WITHDRAW N. 4. THE LD. DR DID NOT OBJECT IF APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE APPEAL OF THE ASSESSEE IS D ISMISSED AS WITHDRAWN. (ORDER PRONOUNCED IN THE OPEN COURT ON 31/03/2021). SD/- SD/- .. .., (R.L. NEGI ) ( N.K. SAINI) $ %&/ JUDICIAL MEMBER ! / VICE PRESIDENT AG DATE: 31/03/2021 (+! ,-.- 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