M/s Leela Mercantile Pvt. Ltd., Chandigarh V. ITO, Chandigarh

ITA 827/CHANDI/2015

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2119 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 year(s) 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 10-11-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH A, CHANDIGARH (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT AND SHRI R.L. NEGI, JUDICIAL MEMBER ITA NO. 827/CHD/2015 ASSESSMENT YEAR : 2009-10 M/S LEELA MERCANTILE PVT. LTD. 18, SECTOR 9 , CHANDIGARH THE ITO 1(3), CHANDIGARH ./ PAN NO. AAACL2880N / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI VINEET KRISHAN, ADVOCATE / REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT ! ' # / DATE OF HEARING : 01/03/2021 $%&'() # / DATE OF PRONOUNCEMENT : 01/03/2021 / ORDER PER N.K. SAINI, VICE PRESIDENT: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-1, CHANDIGARH DT. 06/10/2015. 2. THE LD. COUNSEL OF THE ASSESSEE HAS FURNISHED AN APPLICATION FOR WITHDRAWAL OF THIS APPEAL STATING THEREIN AS UNDER: SUB: SUBMISSION OF FORM NO. 3 ISSUED UNDER 'VIVAD SE VISHWAS SCHEME' AND REQUEST FOR WITHDRAWAL OF APPEAL IN THE CASE M/S LEELA MERCANTILE PVT. LTD. I.T.A. NO. : 827/C1 ID/2015 AY. 2009-10 DATE OF HEARING: 01.03.2021. KINDLY REFER TO THE ABOVE MENTIONED APPEAL IS FIXED FOR HEARING BEFORE THE HON'BLE BENCH FOR 01.03.2021. IT IS RESPECTFULLY SUBMITTED THAT THE APPELLANT HAD OPTED FOR 'VIVAD SE VISHWAS SCHEME' AND HAS RECEIVED FORM NO.3. THE COPY OF WHICH IS EN CLOSED HEREWITH. THE APPEAL FILED BY THE APPELLANT IS HEREBY WITHDRA WN. IN VIEW OF THE ABOVE SUBMISSION, IT IS HUMBLY REQUE STED THAT APPELLANT MAY KINDLY BE ALLOWED TO WITHDRAW THE APPEAL. THANKING YOU, 2 YOURS FAITHFULLY SD/ (VINEET KRISHAN) COUNSEL 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. 230867610280121, IN RESPONSE TO THE APPLICATION FIL ED BY THE ASSESSEE, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT , 2020, THEREFORE THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 4.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 DR DID NOT OBJECT IF APPEAL OF THE ASSES SEE IS DISMISSED AS WITHDRAWN. 5.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 01/03/2021 ) SD/- SD/- (R.L. NEGI) (N.K. SAINI) JUDICIAL MEMBER VICE PRESIDENT DATED : 01/03/2021 AG *% +,-. -( / COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. CIT 4. THE CIT(A) 5. DR, ITAT, CHANDIGARH 6. GUARD FILE