Smt. Sangeeta Khera, Ropar V. ACIT, C-2(1), Chandigarh

ITA 871/CHANDI/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4772 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 03-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, B CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI R.L NEGI, JUDICIAL MEMBER ./ ITA NOS. 871 & 872/CHD/2019 / ASSESSMENT YEAR : 2012-13 & 2014-15 SMT . SANGEETA KHERA, #1728, PARTAP BAZAR, ROPAR T HE ADDL. CIT , CIRCLE 2(1), CHANDIGARH ./PAN NO: ABMPK4520G / APPELLANT /RESPONDENT HEARING THROUGH VIDEO CONFERENCING ! /ASSESSEE BY : SHRI TEJ MOHAN SINGH, ADVOCATE ' ! / REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT # $ % /DATE OF HEARING : 10.02.2021 &'() % / DATE OF PRONOUNCEMENT : 10.02.2021 / ORDER PER R.L. NEGI, JUDICIAL MEMBER: THE ASSESSEE HAS FILED THE CAPTIONED APPEALS AGAINS T THE COMMON ORDER DATED 26.04.2019 PASSED BY THE COMMISSIONER O F INCOME TAX (APPEALS)-1, CHANDIGARH [(FOR SHORT THE CIT(A)], P ERTAINING TO THE ASSESSMENT YEARS 2012-13 & 2014-15 VIDE WHICH THE L D. CIT(A) HAS DISMISSED THE APPEALS OF THE ASSESSEE FILED AGAINST THE ASSESSMENT ORDERS PASSED U/S 143(3) OF THE INCOME TAX ACT, 1961 (FOR SHORT 'THE ACT'). 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE SUB MITTED THAT THE ASSESSEE HAS OPTED TO SETTLE THE ISSUES IN THE SAID APPEALS UNDER THE PROVISIONS OF VIVAD SE VISHWAS SCHEME 2020. THE L D. COUNSEL 2 FURTHER SUBMITTED THAT APPLICATIONS FOR WITHDRAWAL OF THE SAID APPEALS HAVE ALREADY BEEN FILED. HENCE, THE SAME MAY BE ALL OWED AND THE ASSESSEE MAY BE PERMITTED TO WITHDRAW THE SAID APPE ALS. 3. THE LD. DEPARTMENTAL REPRESENTATIVE DID NOT OPP OSE THE APPLICATIONS FILED BY THE ASSESSEE. 4. IN VIEW OF THE SUBMISSIONS MADE BY THE LD. COUN SEL FOR THE ASSESSEE, WE ALLOW THE APPLICATIONS FILED BY THE AS SESSEE AND ACCORDINGLY DISMISS THE APPEALS AS WITHDRAWN. ORDER PRONOUNCED ON 10.02.2021. SD/- SD/- ( N.K. SAINI) (R.L.NEGI) / VICE PRESIDENT / JUDICIAL MEMBER DATED : 10.02.2021 .. '+ ,-.- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. # / / CIT 4. # / ( )/ THE CIT(A) 5. -01 2 , %2 , 34516 / DR, ITAT, CHANDIGARH 6. 157$ / GUARD FILE '+ # / BY ORDER, 8 ' / ASSISTANT REGISTRAR