DCIT, CC-1, Ludhiana V. M/s Gee City Builders (P) Ltd., Chandigarh

MA 13/CHANDI/2020

• Counselvise Citation: [2023] 101 COUNSELVISE.COM (IT) 9941 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 10 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-11-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 16-11-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 20-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER M.A.No. 13/Chd/2020 (Arising out of आयकर अपील सं. ITA No. 4/CHD/2018 Ǔनधा[रण वष[ / Assessment Year : 2011-12 The DCIT, Central Circle-1, Ludhiana बनाम M/s Gee City Builders (P) Ltd., # 1464, Ground Floor, Sector 43B, Chandigarh èथायीलेखासं./PAN NO: AACCG0887A अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent (VIRTUAL HEARING) Ǔनधा[ǐरतीकȧओरसे/Assessee by : Shri Sudhir Sehgal, Advocate राजèवकȧओरसे/ Revenue by : Smt. Amanpreet Kaur, Sr. DR स ु नवाईकȧतारȣख/Date of Hearing : 17.11.2023 उदघोषणाकȧतारȣख/Date of Pronouncement : 21.11.2023 आदेश/Order Per A.D. Jain, Vice President: This is Departmental Application in ITA No. 4/Chd/2019, wherein, the appeal of the Assessee was allowed. The Department, vide this Application, has sought rectification in the order dated 14.08.2019 passed by the Tribunal. MA. No. 13/Chd/2020 in ITA NO.4/Chd/2018 - M/s Gee City Builders (.P .Ltd, Chandigarh 2 2. At the very outset, the ld. DR, vide application dated 14/15.11.2023, has submitted that as per the directions of the Bench, on the last date of hearing, i.e., 3.11.2023, the comments of the Assessing Officer were obtained, who has informed that no dues are outstanding against the Assessee for assessment year 2011-12 as on date and the Assessee has been issued Form No. 5 under the Visvas- se-Vidad Scheme. In view thereof, the Assessing Officer has no objection in withdrawal of the Department’s appeal and as such, the Department has requested the Bench to grant permission to withdraw the present Application. 3. The ld. AR has no objection. Accordingly, we permit the Department to withdraw its appeal in ITA No.4/Chd/2019. 4. In the result, the appeal of the Department is dismissed as withdrawn. Order pronounced in the Open Court on 21.11.2013. Sd/- Sd/- (VIKRAM SINGH YADAV) ( A.D. JAIN ) Accountant Member Vice President “आर.के.” आदेशकȧĤǓतͧलͪपअĒेͪषत / Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent