M/s Munshi Ram Walaiti Ram, Manimajra V. DCIT, CC-II, Chandigarh

MA 123/CHANDI/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0027 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 7 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 29-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA
• Assessee Lawyers: SANDEEP BANSAL PARTNER

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH B , CHANDIGARH , ! ' # $ % & ' ( , ' BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER MA NO.123/CHD/2019 IN ./ ITA NO.555/CHD/2016 / ASSESSMENT YEAR : 2006-07 & MA NO.124/CHD/2019 IN ./ ITA NO.809/CHD/2016 / ASSESSMENT YEAR : 2009-10 M/S MUNSHI RAM WALAITI RAM, SCO: 854, NAC, MANIMAJRA, CHANDIGARH. THE D.C.I.T., CENTRAL CIRCLE-II, CHANDIGARH. ./PAN NO: AAFFM7631J /ASSESSEE BY : SHRI SANDEEP BANSAL, PARTNER / REVENUE BY : SHRI ASHOK KHANNA, ADDL.CIT ! /DATE OF HEARING : 10.03.2021 '#$% ! /DATE OF PRONOUNCEMENT: 16.03.2021 (VIRTUAL COURT) /ORDER PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER : THE PRESENT MISCELLANEOUS APPLICATIONS HAVE BEEN FILED BY THE ASSESSEE AGAINST THE CONSOLIDATED ORDE R OF THE MA NOS.123 & 124/CHD/2019 A .YS.2006-07 & 2009-10 2 TRIBUNAL DATED 15.04.2019 IN ITA NOS.555/CHD/2016 & ITA NO.809/CHD/2016 RELATING TO ASSESSMENT YEARS 20 06- 07 AND 2009-10 RESPECTIVELY, WHICH WAS DISMISSED EX - PARTE FOR WANT OF PROSECUTION. 2. AT THE OUTSET, THE LD. REPRESENTATIVE FOR THE A SSESSEE SHRI SANDEEP BANSAL, HAS SUBMITTED THAT THE ASSESSE E HAS FILED DECLARATION IN FORM NO.1 AND FORM NO.2 ON 30. 01.2021 AS PRESCRIBED UNDER THE DIRECT TAX 'VIVAD SE VISHWA S ACT, 2020'(VSV) FOR BOTH THE ASSESSMENT YEARS AND IN RE SPONSE TO THE SAME, THE LD. PR.CIT, PATIALA HAS ALSO ISSUE D FORM NO.3 TO THE ASSESSEE , ACCEPTING THE SETTLEMENT OF DISPUTE IN THE SAID SCHEME AND THAT THEREFORE, HE INTENDS TO WITHDRAW THE PRESENT MISCELLANEOUS APPLICATIONS. SEPARATE APPLIC ATIONS DATED 26.02.2021 FOR WITHDRAWAL OF THE IMPUGNED MISCELLANEOUS APPLICATIONS ALONGWITH COPIES OF FORM 3 ISSUED UNDER THE VSV ACT WERE SUBMITTED BEFORE US BY THE LD. REPRESENTATIVE FOR THE ASSESSEE. THE LD. DR DID NOT OBJECT TO THE SAME. 3. IN VIEW OF THE ABOVE THE REQUEST OF THE LD.CO UNSEL FOR THE ASSESSEE SEEKING WITHDRAWAL OF THE PRESENT MISCELLANEOUS APPLICATIONS IS ACCEPTED. MA NOS.123 & 124/CHD/2019 A .YS.2006-07 & 2009-10 3 4. IN THE RESULT, BOTH THE ABOVE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE HEREBY DISMI SSED AS 'WITHDRAWN'. ORDER PRONOUNCED ON 16.03.2021. SD/- SD/- $ % & ' ( (DIVA SINGH ) (ANNAPURNA GUPTA) ! ' /JUDICIAL MEMBER )* ' /ACCOUNTANT MEMBER $ /DATED: 16 TH MARCH, 2021 * * #&' ()*) / COPY OF THE ORDER FORWARDED TO : 1. + / THE APPELLANT 2. ',+ / THE RESPONDENT 3. - / CIT 4. - ( )/ THE CIT(A) 5. )./' 0 , !0 , 123/4 / DR, ITAT, CHANDIGARH 6. /35 / GUARD FILE #& / BY ORDER, / ASSISTANT REGISTRAR MA NOS.123 & 124/CHD/2019 A .YS.2006-07 & 2009-10 4 DRAFT DICTATED 10.03.2021 SR.PS DRAFT PLACED BEFORE AUTHOR 10 .0 3 .20 2 1 SR.PS APPROVED DRAFT COMES TO THE SR.PS/PS 03.2021 SR.PS ORDER SIGNED AND PRONOUNCED ON FILE SENT TO THE BENCH CLERK SR.PS DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.