Shakuntla Anand, Chandigarh V. ITO, W-3(1), Chandigarh

ITA 978/CHANDI/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0671 (ITAT-CHANDIGARH)
• Duration Of Justice: 11 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-06-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 03-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DAYA INDER SINGH SIDHU CIT
• Section: 2

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. 978/CHD/2019 ASSESSMENT YEAR : 2011-12 SHAKUNTLA ANAND C/O SH. TEJMOHAN SINGH, ADVOCATE, # 527, SECTOR-10-D, CHANDIGARH THE ITO WARD-3(1), SECTOR-10 CHANDIGARH PAN NO: AHTPA2703J APPELLANT RESPONDENT !' ASSESSEE BY : SHRI TEJ MOHAN SINGH, ADVOCATE #!' REVENUE BY : SHRI DAYA INDER SINGH SIDHU, ADDL . CIT $ %! & DATE OF HEARING : 11/06/2020 '()*! & DATE OF PRONOUNCEMENT : 11/06/2020 ')/ 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. 09/05/2019. 2. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED AN AP PLICATION FOR WITHDRAWAL OF THIS APPEAL STATING THEREIN AS UNDER: IN THE MATTER OF 1TA NO.978/CHANDI/2019 RELATING TO THE ASSESSMENT YEAR 2011-12 EARLIER FIXED FOR HEARING ON 29 TH OF APRIL, 2020. RESPECTFULLY SHOWETH AS UNDER: THE ABOVEMENTIONED APPEAL IS PENDING FOR ADJUDICATI ON BEFORE THE HON'BLE BENCH. I HAVE MOVED AN APPLICATION UNDER 'T HE DIRECT TAX VIVAD SE VISHWAS' SCHEME WHICH HAS RECENTLY BEEN ANNOUNCE D BY THE GOVERNMENT AND SETTLE THE TAX DISPUTE. THE INCOME T AX DEPARTMENT HAS ISSUED ME FORM 3 AND 1 HAVE ALSO DEPOSITED THE PENA LTY AS DETERMINED AT RS. 15,712/-. AS SUCH, I MAY BE GIVEN PERMISSION TO WITHDRAW THE APPEAL BEARING ITA 978/CHANDI/2019 FILED BY ME. SD/- ( SHAKUNTLA ANAND ) 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 2 AND T HE INCOME TAX DEPARTMENT HAS SINCE ISSUED FORM 3 BEARING CERTIFICATE NO. 336685640080520 , IN RESPONSE TO THE APPLICATION FILED BY THE ASSESSE E, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHW AS ACT, 2020, THEREFORE THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRA WN. 4. THE LD. SR. DR DID NOT OBJECT IF APPEAL OF THE A SSESSEE 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 11/06/2020) SD/- SD/- #$ % .., (SANJAY GARG ) ( N.K. SAI NI) & '(/ JUDICIAL MEMBER ! / VICE PRESIDENT AG DATE: 11/06/2020 (+! ,-.- COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. $ / CIT 4. $ / 01 THE CIT(A) 5. -2 45&456789 DR, ITAT, CHANDIGARH 6. 8:% GUARD FILE