Shri Veerwant Jamalta, Rohru V. ITO, , Rampur Bushahr

ITA 997/CHANDI/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1239 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 14-12-2020
• Assessment Year: 2011-2012
• Appeal Filed On: 09-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA
• Section: 271(1)(c); 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, A, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRIR.L NEGI, JUDICIAL MEMBER ./ ITA NOS.996 & 997/CHD/2019 / ASSESSMENT YEAR : 2011-12 SHRI VEERWANT JAMALTA, C/O M/S JAMALTA FRUIT COMPANY, NEW SABZI MANDI, ROHRU, DISTT. SHIMLA (H.P.) THE ITO, RAMPUR BUSHAHR ./PAN NO: AHNPJ2431L / APPELLANT /RESPONDENT HEARING THROUGH VIDEO CONFERENCING /ASSESSEE BY : SHRI ASHWANI KUMAR, CA ! / REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT ' #$ /DATE OF HEARING : 14.12.2020 %&'($ / DATE OF PRONOUNCEMENT : 14.12.2020 / ORDER PER R.L. NEGI, JUDICIAL MEMBER: THE ASSESSEE HAS FILED THE CAPTIONED APPEALS AGAINS T THE TWO SEPARATE ORDERS DATED 18.12.2018 PASSED BY THE COMM ISSIONER OF INCOME TAX (APPEALS) PALAMPUR, (FOR SHORT THE CIT(A ), PE RTAINING TO THE ASSESSMENT YEAR2011-12. VIDE FIRST ORDER THE LD. CIT(A) HAS DISMISSED THE APPEAL FILED BY THE ASSESSEE, AGAINST THE ASSES SMENT ORDER U/S 143(3) OF THE ACT AND VIDE SECOND ORDER THE LD. CIT(A) HAS DISMISSED THE APPEAL FILED BY THE ASSESSEE AGAINST PENALTY ORDER PASSED U/S 271(1)(C) OF THE ACT. 2 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 FURTHER SUBMITTED THAT AN APPLICATION FOR WITHDRAWA L OF THE SAID APPEALS HAS ALREADY BEEN FILED. HENCE, THE SAME MAY BE ALLOWED AND THE ASSESSEE MAY BE PERMITTED TO THE WITHDRAW THE S AID APPEALS 3. THE LD. DEPARTMENTAL REPRESENTATIVE DID NOT OPP OSE THE APPLICATION FILED BY THE ASSESSEE. 4. IN VIEW OF THE SUBMISSIONS MADE BY THE LD. COUN SEL FOR THE ASSESSEE, WE ALLOW THE APPLICATION FILED BY THE ASS ESSEE AND ACCORDINGLY DISMISS BOTH THE APPEALS AS WITHDRAWN. ORDER PRONOUNCED ON 14.12.2020. SD/- SD/- ( N.K. SAINI) (R.L.NEGI) / VICE PRESIDENT / JUDICIAL MEMBER DATED :14.12.2020 .. &* +,-, / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ' . / CIT 4. ' . ( )/ THE CIT(A) 5. ,/0 1 , $1 , 23405 / DR, ITAT, CHANDIGARH 6. 046# / GUARD FILE &* ' / BY ORDER, 7! / ASSISTANT REGISTRAR