M/s Swati Industries, Ludhiana V. DCIT, C-1, Ludhiana

MA 140/CHANDI/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5946 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 7 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 07-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA CIT
• Assessee Lawyers: PANKAJ BHALLA
• 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. 140/CHD/2018 IN ./ ITA NO. 1225/CHD/2017 / ASSESSMENT YEAR : 2010-11 M/S SWATI INDUSTRIES LTD., D-74, PHASE-V, FOCAL POINT, LUDHIANA. VS THE DCIT, CIRCLE, LUDHIANA. ./ PAN NO: AADFS5870M / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI PANKAJ BHALLA, C.A. # ! ' / REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT $ % ! &/ DATE OF HEARING : 02.02.2021 '()* ! &/ D ATE OF PRONOUNCEMENT : 03.02.2021 HEARING CONDUCTED VIA WEBEX *,/ ORDER PER DIVA SINGH BY PRESENT MISCELLANEOUS APPLICATION U/S 254(2) OF THE INCOME TAX ACT FILED BY THE ASSESSEE, PRAYER FOR RECALL OF THE EX-PARTE ORDER DATED 22.03.2018 IN ITA 1225/CHD/2017 IS MADE. HOWE VER, THE LD. AR RELYING UPON THE APPLICATION DATED 28.01.2021 SUBMI TTED THAT THE ASSESSEE SEEKS PERMISSION TO WITHDRAW THE MISCELLAN EOUS APPLICATION FILED AS THE ASSESSEE HAS AVAILED OF THE DIRECT TA X VIVAD SE VISHWAS SCHEME,2020 AND FORM NO. 3 HAS BEEN ISSUED TO THE ASSESSEE ON 20.01.2021. MA 140 /CHD/2018 IN ITA 1225/CHD/2017 A.Y. 2010-11 PAGE 2 OF 2 2. THE LD. SR.DR SHRI ASHOK KHANNA ON A PERUSAL OF RECORD HAD NO OBJECTION TO THE PRAYER OF THE ASSESSEE. 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 IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 3 RD FEBRUARY, 2021. SD/- SD/- ( % & ' ( ) ) ( ! ) (ANNAPURNA GUPTA) (DIVA SINGH) *+ #/ ACCOUNTANT MEMBER ' #/ JUDICIAL MEMBER + (, ! -. /. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT -3. $ 0 / CIT $ 0 ()/ THE CIT(A) 4. .34 5, & 5. 5, 7894:/ DR, ITAT, CHANDIGARH 6. 49 ;%/ GUARD FILE (, $ / BY ORDER, < #/ ASSISTANT REGISTRAR