Sh. Wazir Singh, Yamunanagar V. ITO, W-3, , Yamunanagar

MA 121/CHANDI/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0964 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 8 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 31-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA CIT
• Section: 254(2)

Judgement Text

, . , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH B CHANDIGARH , , BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM M.A. 121/CHD/2019 IN ./ ITA NO. 1307/CHD/2017 / ASSESSMENT YEAR : 2007-08 SHRI WAZIR SINGH, S/O SHRI RANJIT SINGH, VILLAGE RATAULI, DISTT. YAMUNA NAGAR. VS THE ITO, WARD 3, YAMUNA NAGAR. ./ PAN NO: CHNPS0170H / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : NONE (WITHDRAWAL APPLICATION ) # ! ' / REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT $ % ! &/ DATE OF HEARING : 23.02.2021 '()* ! &/ D ATE OF PRONOUNCEMENT : 23.02.2021 HEARING CONDUCTED VIA WEBEX / ORDER PER DIVA SINGH THE ASSESSEE HAS FILED A MISCELLANEOUS APPLICATI ON U/S 254(2) OF THE INCOME TAX ACT PRAYING FOR A RECALL OF THE ORDE R DATED 07.02.2018 IN ITA 1307/CHD/2017 PERTAINING TO ASSESSMENT YEAR 200 7-08. 2. HOWEVER, BY WAY OF THE APPLICATION RECEIVED IN T HE REGISTRY ON 25.01.2021, THE ASSESSEE SEEKS TO WITHDRAW THE MISC ELLANEOUS APPLICATION STATING THAT THE ASSESSEE HAS AVAILED O F THE DIRECT TAX VIVAD SE VISHWAS SCHEME,2020 AND CONSEQUENTLY DOES NOT WISH TO MA 121 /CHD/2019 IN ITA 1307/CHD/2017 A.Y. 2007-08 PAGE 2 OF 2 PURSUE THE APPLICATION FILED. NO OBJECTION ON QUER Y WAS POSED BY LD. SR.DR SHRI ASHOK KHANNA. 3. WE HAVE HEARD THE SUBMISSIONS AND PERUSED THE MA TERIAL ON RECORD. IN THE AFOREMENTIONED PECULIAR FACTS AND CI RCUMSTANCES CONSIDERING THE RECORD AND THE SUBMISSIONS, THE MIS CELLANEOUS APPLICATION OF THE ASSESSEE IS DISMISSED AS WITHDRA WN. SAID ORDER WAS PRONOUNCED AT THE TIME OF VIRTUAL HEARING ITSELF IN THE PRESENCE OF THE PARTIES VIA WEBEX. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION ST ANDS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 23 RD FEBRUARY,2021. SD/- SD/- ( ) ( ) (ANNAPURNA GUPTA) (DIVA SINGH) / ACCOUNTANT MEMBER / JUDICIAL MEMBER POONAM / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. / CIT 4. ( )/ THE CIT(A) 5. , , / DR, ITAT, CHANDIGARH 6. / GUARD FILE / BY ORDER, / ASSISTANT REGISTRAR