DEEPAK GARG, Panchkula V. DCIT, Circle, Panchkula

ITA 792/CHANDI/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 0062 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 19-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA DHAR
• Section: 201; 13

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ “एकल सद यीय’, च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘SMC’ CHANDIGARH ीमती दवा संह, या#यक सद य BEFORE: SMT. DIVA SINGH, JM आयकर अपील सं./ ITA No. 792&793/CHD/2019 नधा रण वष / Assessment Year : 2012-13 & 2013-14 Shri Deepak Garg, # 116, Plot No. 09, Panchkula. बनाम VS The DCIT, Panchkula Circle, Panchkula. थायी लेखा सं./PAN No: ABGPG2325M अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : Shri Atul Goyal, CA राज व क! ओर से/ Revenue by : Smt. Priyanka Dhar, Sr.DR स ु नवाई क! तार&ख/Date of Hearing : 18.01.2022 उदघोषणा क! तार&ख/Date of Pronouncement : 18.01.2022 Hearing conducted via Webex आदेश/ORDER The pre se nt ap peals ha ve be en file d b y the asse ssee assa ili ng the corr ectness of the ord e r date d 0 8.0 2.2 0 19 o f CI T( A)- 3, Ludhian a pe rtaining to 201 2-1 3 and 20 13-14 a ss essme nt ye ar. The follow ing ap p lica tion is p laced on be ha lf of the a sse ssee : Th e Pre sid in g Off ice r in co me Ta x Ap p e l la te Tr ib u na l Ben ch S MC Chan d ig a rh S ub : Req u est fo r Ad jou rn m en t in IT A No 7 92 /2 01 9 an d I TA 7 9 3 /2 01 9 AY 2 0 12 - 1 3 a n d 20 13 -1 4 Na m e o f th e as sessee : D e e p ak G a rg Ma d am . ITA 792&793/CHD/2019 A.Y. 2012-13 & 2013-14 Page 2 of 3 K in d ly r e fe r to th e su bje c t c ited a bo ve . In th is reg a rd it is resp e c tfu lly su b m itted th a t a pp ea ls in th is ca s e are l iste d fo r h ea ring to d a y i.e . 1 8 .01 .202 2 . Th e a sse sse e h ad m a de a n app li ca tio n fo r r ec tifi ca tio n in th e Fo rm 3 wh ic h ha s n o t b ee n m a d e b y th e d ep ar tm e n t. Th e a sses se e ha s d ep o sited th e ta x ca lcu la te d a s pe r th e initi a l Fo rm 3 issu ed by th e d ep a rtme nt bu t h a s n o t filed th e Fo rm 4 sin ce th e asse ss ee' s a pp lica tio n f or m o di fica tio n in Fo rm 3 is sti ll p en d in g w ith th e de p artm en t. Y o u a re re q ue ste d to k ind ly adjou rn th e pro cee d in g s in th e ca s e fo r a we ek o r a llo w th e a sse sse e to w ith d ra w the a pp ea l w it h th e o p tio n to a pp roach th e co u rt in ca s e th e a sses se e r eq u est is n o t a cc ep ted b y th e d e pa r tmen t. Ho p e to b e a c co mmo date d a nd o b lig ed . Th a n k in g y o u Yo u rs Fa ith fu lly , Fo r De ep a k G a rg S d /- (C A Atu l G oy a l) 2. T h e l d . A R r e l y i n g u p o n t h e a p p l i c a t i o n s u b m i t t ed t h a t t a x a s d e t e r m i n e d b y t h e D e p a r t m e n t h a s b e e n p a i d an d i s c o n f i d e n t t h a t t h e a p p e a l s h a l l b e s e t t l e d u n d e r t he ' V i v a d S e V i s h w a s S c h e m e ' . A c c o r d i n g l y , i n t e r m s o f t h e a b o v e a p p l i c a t i o n , w i t h d r a w a l o f t h e a p p e a l w a s r e q u e s t e d. 3 . M s . P r i y a n k a D h a r , S r . D R w a s h e a r d . N o o b j e c t i o n t o t h e w i t h d r a w a l r e q u e s t w a s p o s e d b y h e r . 4 . I n t h e l i g h t o f t h e a p p l i c a t i o n m o v e d b y t h e a s se s s e e , a p p e a l s o f t h e a s s e s s e e a r e p e r m i t t e d t o b e w i t h d r aw n . S a i d o r d e r w a s p r o n o u n c e d a t t h e t i m e o f v i r t u a l h e a r i n g i t s e l f i n t h e p r e s e n c e o f t h e p a r t i e s v i a W e b e x . 5 . H o w e v e r , b e f o r e p a r t i n g b y w a y o f a b u n d a n t c a u ti o n , I d e e m i t a p p r o p r i a t e t o o b s e r v e t h a t i n c a s e i t i s fo u n d b y t h e ITA 792&793/CHD/2019 A.Y. 2012-13 & 2013-14 Page 3 of 3 a s s e s s e e t h a t t h e d i s p u t e u n d e r t h e a p p e a l i s n o t fu l l y s e t t l e d u n d e r t h e V i v a d s e V i s h w a s S c h e m e t h e n t h e a s s e s s e e w i l l b e a t l i b e r t y t o a p p r o a c h t h e I T A T w i t h a p r a ye r f o r r e s t o r a t i o n o f t h e s e a p p e a l s i n a c c o r d a n c e w i t h l a w. 6 . I n t h e r e s u l t , t h e a p p e a l s o f t h e a s s e s s e e a r e di s m i s s e d a s w i t h d r a w n . O r d e r p r o n o u n c e d o n 1 8 t h J a n u a r y , 2 0 2 2 . Sd /- ( दवा संह ) (DIVA SINGH) या#यक सद य/Judicial Member “प ू नम” आदेश क琉 灹ितिलिप अ灡ेिषत/ Copy of the order forwarded to : 1. अपीलाथ牸/ The Appellant 2. 灹瀄यथ牸/ The Respondent 3. आयकर आयु猴/ CIT 4. आयकर आयु猴 (अपील)/ The CIT(A) 5. िवभागीय 灹ितिनिध, आयकर अपीलीय आिधकरण, च瀃डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड榁 फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar