M/s Dhera Singh and Sons, Patiala V. ITO, W-1, Patiala

ITA 991/CHANDI/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3831 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 3 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 03-11-2020
• Assessment Year: 2010-2011
• Appeal Filed On: 18-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARVIND SUDERSHAN JCIT

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH SMC CHANDIGARH !', # BEFORE: SMT. DIVA SINGH, JM ./ ITA NO. 991/CHD/2018 / ASSESSMENT YEAR : 2010-11 M/S DHERA SINGH & SONS, PATIALA VS THE ITO, WARD-1, PATIALA. ./ PAN NO: AACFD1308A / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI TEJ MOHAN SINGH # ! ' / REVENUE BY : SHRI ARVIND SUDERSHAN, JCIT $ % ! &/ DATE OF HEARING : 03.11.2020 '()* ! &/ D ATE OF PRONOUNCEMENT : 05.11.2020 HEARING CONDUCTED VIA WEBEX $%/ ORDER BY THE PRESENT APPEAL, THE ASSESSEE ASSAILS THE CO RRECTNESS OF THE ORDER DATED 26.04.2018 OF CIT(A), PATIALA PERTA INING TO 2010-11 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER AT THE TIME OF HEARING, LD. AR RELYING U PON THE APPLICATION DATED 02.11.2020 PRAYS FOR A WITHDRAWAL OF THE APPEAL FILED ON THE GROUNDS THAT THE ASSESSEE HAS MOVED AN APPLICATION UNDER THE DIRECT TAX VIVAD SE VISHWAS SCHEME AND HAS SETTLED THE DISPUTE BY MAKING THE NECESSARY PAYMENTS WHICH HAVE BEEN ACCEPTED. THE DEPARTMENT, IT WAS SUBMITTED, HAS CO NSEQUENTLY ITA 991 /CHD/2018 A.Y. 2010-11 PAGE 2 OF 2 ISSUED FORM NO. 3 THEREAFTER TO THE ASSESSEE, COPY OF WHICH IS FILED. 3. THE LD. SR.DR SHRI A.SUDERSHAN ON A PERUSAL OF R ECORD HAD NO OBJECTION TO THE PRAYER OF THE ASSESSEE. 4. I HAVE HEARD THE SUBMISSIONS AND PERUSED THE MAT ERIAL ON RECORD. IN THE AFOREMENTIONED PECULIAR FACTS AND CI RCUMSTANCES CONSIDERING THE RECORD AND THE SUBMISSIONS, THE APP EAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. SAID ORDER WAS PRONOUNCED AT THE TIME OF VIRTUAL HEARING ITSELF IN THE PRESENCE OF THE PARTIES VIA WEBEX. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ORDER PRONOUNCED ON 5 TH NOVEMBER,2020. SD/- ( !' ) (DIVA SINGH) # / JUDICIAL MEMBER ' ( (+ ! ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT -3. $ / / CIT4. $ / ( )/ THE CIT(A)5. -01 2 , & 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7% / GUARD FILE (+ $ / BY ORDER 8 # / ASSISTANT REGISTRAR