Prontos Ltd., Parwanoo V. DCIT, Circle, Solan

ITA 838/CHANDI/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2218 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 28-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH B, CHANDIGARH (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT AND SHRI R.L. NEGI, JUDICIAL MEMBER ITA NO. 838/CHD/2019 ASSESSMENT YEAR : 2005-06 PRONTOS LIMITED PLOT NO. 63-66, SECTOR-5, PARWANOO(H.P) THE ASSTT. CIT CIRCLE, SOLAN ./ PAN NO. AACCP8135G / APPELLANT / RESPONDENT / ASSESSEE BY : NONE (WITHDRAWAL APPLICATION) / REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT ! ' # / DATE OF HEARING : 18/02/2021 $%&'() # / DATE OF PRONOUNCEMENT : 18/02/2021 / ORDER PER N.K. SAINI, VICE PRESIDENT: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORD ER OF THE LD. CIT(A), PALAMPUR DT. 18/03/2019. 2. DURING THE COURSE OF HEARING NOBODY WAS PRESENT ON BE HALF OF THE ASSESSEE HOWEVER AN EMAIL RECEIVED FOR WITHDRAWAL OF APPEAL, CO NTENT OF THE SAID EMAIL READ AS UNDER: KINDLY PERMIT ME TO WITHDRAW THE APPEAL, ALL THE NECESSARY DOCUMENTS ARE ATTACHED BELOW. 3. DURING THE COURSE OF HEARING IT IS NOTICED THAT THE AS SESSEE HAS AVAILED THE IMMUNITY SCHEME I.E; VIVAD SE VISHWAS AND THE INCOME TA X DEPARTMENT HAS SINCE ISSUED FORM 3 BEARING CERTIFICATE NO. 995770770040121, IN RESPONSE TO THE APPLICATION FILED BY THE ASSESSEE, UNDER SECTION 5(1) OF THE DIREC T TAX VIVAD SE VISHWAS ACT, 2020, THEREFORE THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 4.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 DR DID NOT OBJECT IF APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 2 5. IN VIEW OF THE ABOVE THE APPEAL OF THE ASSESSEE IS D ISMISSED AS WITHDRAWN. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 18/02/2021 ) SD/- SD/- (R.L. NEGI) (N.K. SAINI) JUDICIAL MEMBER VICE PRESIDENT DATED : 18/02/2021 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