Smt. Ritu Saluja, Ludhiana V. DCIT, CC-3, Ludhiana

ITA 93/CHANDI/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0648 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 31-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DAYA INDER SINGH SIDHU CIT

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH B, CHANDIGARH (VIRTUAL COURT) .., ! '# #$ %, & '( BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, J M ./ ITA NO. 93/CHD/2019 / ASSESSMENT YEAR : 2014-15 SMT. RITU SALUJA PLOT NO. 274, GT ROAD, DHANDARI KHURD, LUDHIANA, PUNJAB THE DCIT, CC-3, KITCHLU NAGAR LUDHIANA, PUNJAB ./ PAN NO: AQAPS5820L / APPELLANT / RESPONDENT ./ ITA NO. 246/CHD/2019 / ASSESSMENT YEAR : 2014-15 THE DCIT, CC-3, KITCHLU NAGAR LUDHIANA, PUNJAB SMT. RITU SALUJA PLOT NO. 274, GT ROAD, DHANDARI KHURD, LUDHIANA, PUNJAB ./ PAN NO: AQAPS5820L / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI ASHWANI KUMAR, CA SHRI ADITYA KUMAR, CA # ! ' / REVENUE BY : SHRI DAYA INDER SINGH SIDHU, ADDL . CIT $ % ! &/ DATE OF HEARING : 09/06/2020 '()* ! &/ DATE OF PRONOUNCEMENT : 09/06/2020 ')/ ORDER PER BENCH: THESE TWO CROSS APPEALS BY THE ASSESSEE AND THE DEP ARTMENT ARE DIRECTED AGAINST THE ORDER DT. 31/12/2018 OF THE LD. CIT(A)-5, LUDHIANA. 2. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED AN APPLICA TION FOR WITHDRAWAL OF THIS APPEAL STATING THEREIN AS UNDER: SUB: INTIMATION REGARDING FILING OF DECLARATION UN DER 'VIVAD SE VISAVAS SCHEME' IN THE CASE OF SMT. RITU SALUJA FOR A/Y 2014-15 ... ITA NO. 93/CHANDI/2 019 FILED BY THE APPELLANT AND ITA NO. 246/ CHANDI/2019 FILED BY THE DEPARTMENT SIR. IT IS RESPECTFULLY SUBMITTED THAT THE APPELLANT HAD FILED A DECLARATION IN FORM NO 1 UNDER 'VIVAD SE VISHVAS SCHEME' BEFORE THE LD. PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL, LUDHIANA ON 23.05.2020 AGAINST THE ABOVE CAPTIONED ITA NUMBERS I.E. 93/CHANDI/2019 AND 246/CHANDI/2019. THE LD. PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL, LUDHIANA HAS ALREADY ISSUED A FORM NO. 3 IN THE ABOVE CAPTIONED CASE ON 04.06.2020. COPY OF THE SAM E IS ENCLOSED FOR FACILITY OF REFERENCE. 2 IT IS PRAYED THAT THE APPELLANT MAY KINDLY BE PERMI TTED TO WITHDRAW ITA NO 93/CHANDI/2019 AND BOTH THE APPEALS MAY KINDLY BE DISPOSED OFF ACCORDINGLY. IT MAY FURTHER BE SUBMITTED THAT BOTH THE APPEALS A RE LISTED FOR HEARING BEFORE HON'BLE 'B' BENCH FOR 09.06.2020 . THANKING YOU, YOURS FAITHFULLY SD/- (ASHWANI KUMAR) C.A COUNSEL FOR THE APPELLANT END: AS ABOVE DATED: 08.06.2020 3. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS AVAILED THE IMMUNITY SCHEME I.E; VIVAD SE VISHW AS AND THE INCOME TAX DEPARTMENT HAS SINCE ISSUED FORM NO. 3, IN RESPONSE TO THE APPLICA TION FILED BY THE ASSESSEE, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THERE FORE THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 4. THE LD. DR DID NOT OBJECT IF APPEAL OF THE ASSE SSEE 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 AND CROSS APPEAL OF THE DEPARTMENT ARE DISMISSED. (ORDER PRONOUNCED ON 09/06/2020) SD/- SD/- #$ % .., (SANJAY GARG ) ( N. K. SAINI) & '(/ JUDICIAL MEMBER ! / VICE PRESIDENT AG DATE: 09/06/2020 (+ ! ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. $ / / CIT 4. $ / ()/ THE CIT(A) 5. -23 4, & 4, 67839/ DR, ITAT, CHANDIGARH 6. 38 :%/ GUARD FILE