M/s Satluj Motors , Mandi V. ITO, Sunder Nagar

ITA 993/CHANDI/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1383 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 10-02-2021
• Assessment Year: 2004-2005
• Appeal Filed On: 08-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA CIT

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH B, CHANDIGARH .., ! '# .. , $ %& BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM ITA NO.993/ CHD/2019 ASSESSMENT YEAR : 2004-05 M/S SATLUJ MOTORS VILLAGE LUNAPANI PO BHANGROTU TEHSIL SADAR DISTRICT MANDI (H.P.) THE ITO SUNDERNAGAR DISTRICT MANDI (H.P.) PAN NO: ABBFS1352H APPELLANT RESPONDENT !' ASSESSEE BY : SHRI TEJMOHAN SINGH, ADVOCATE #!' REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT $ %! & DATE OF HEARING : 10/02/2021 '()*! & DATE OF PRONOUNCEMENT : 10/02/2021 %'/ ORDER PER N.K. SAINI, VICE PRESIDENT THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORD ER OF THE LD. CIT(A)-1, AMRITSAR DT. 22/05/2019. 2. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR T HE ASSESSEE SUBMITTED THAT THE ASSESSEE HAD MOVED APPLICATION BEFORE THE CONCERNED AUT HORITY FOR AVAILING THE BENEFIT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. HOWEVER THE ASSESSEE HAS NOT YET MADE THE PAYMENT OF TAXES, ALTHOUG H FORM NO. 3 HAS BEEN ISSUED TO THE ASSESSEE, THEREFORE THE APPEAL OF THE ASSESSEE MAY BE TREATED AS WITHDRAWN SUBJECT TO THE LIBERTY THAT IN CASE THE DEPARTMENT DOE S NOT ACCEPT THE APPLICATION MOVED BY THE ASSESSEE THEN THE ASSESSEE MAY BE ALLOWED TO APPLY TO THE ITAT FOR RESTORATION OF THE APPEAL. 3. THE LD. DR DID NOT OBJECT TO THE AFORESAID PROPOSAL OF THE LD. COUNSEL FOR THE ASSESSEE. 2 4. IN VIEW OF THE ABOVE THE APPEAL OF THE ASSESSEE I S DISMISSED AS WITHDRAWN WITH A RIDER THAT IN CASE THE APPLICATION MOVED BY THE ASSESSE E UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 ARE NOT ACCEPTE D THEN THE LIBERTY IS GIVEN TO THE ASSESSEE TO MOVE APPLICATION IN ACCORDANCE WITH LAW FO R RESTORING THE APPEAL. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. (ORDER PRONOUNCED ON 10/02/2021). SD/- SD/- .. .., (R.L. NEGI ) ( N.K. SAIN I) $ %&/ JUDICIAL MEMBER ! / VICE PRESIDENT AG DATE: 10/02/2021 (+! ,-.- 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