M/s Kapsons Agencies Pvt. Ltd., Chandigarh V. JCIT, R-III, Chandigarh

MA 17/CHANDI/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3872 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 27-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA DHAR
• Section: 254(2)

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,च瀃डीगढ़ 瀈यायपीठ च瀃डीगढ़ 瀈यायपीठच瀃डीगढ़ 瀈यायपीठ च瀃डीगढ़ 瀈यायपीठ ‘‘ए एए ए’, च瀃डीगढ़ च瀃डीगढ़च瀃डीगढ़ च瀃डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER M.A. No. 17/CHD/2020 in आयकर अपील सं./ ITA No. 1010/CHD/2017 नधा रण वष / A.Y. : 2010-11 M/s Kapsons Agencies Pvt.Ltd., SCO 104-105, Sector 17, Chandigarh. बनाम VS The DCIT, Range-III,Chandigarh. थायी लेखा सं./PAN No: AACCK3368C अपीलाथ /Appellant यथ /Respondent & M.A. No. 18/CHD/2020 in आयकर अपील सं./ ITA No. 1013/CHD/2017 नधा रण वष / A.Y. : 2013-14 M/s Kapsons Agencies Pvt.Ltd., SCO 104-105, Sector 17, Chandigarh. बनाम VS The ACIT, Circle -2(1),Chandigarh. थायी लेखा सं./PAN No: AACCK3368C अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : Shri Jaspal Sharma, Advocate राज व क! ओर से/ Revenue by : Smt. Priyanka Dhar, Sr.DR स ु नवाई क! तार&ख/Date of Hearing : 14.06.2022 उदघोषणा क! तार&ख/Date of Pronouncement : 20.06.2022 आदेश/ORDER PER DIVA SINGH These Miscellaneous Applications u/s 254(2) of the Income Tax Act had been filed by the assessee praying for rectification of the order of the Tribunal dated 23.08.2019 in ITA Nos.1010 & 1013/CHD/2017 for 2010-11 and 2013-14 assessment year respectively. M.A.17&18/CHD/2020 In ITA 1010&1013/CHD/2017 Page 2 of 3 2. However, by way of the application dated 14.06.2022 the assessee seeks to withdraw the aforesaid Miscellaneous Applications stating that the assessee has opted to avail benefits under “Vivad Se Vishwas Scheme,2020”. The contents of the application read as under: “I beg to withdraw the MA No.17 and 18/Chandi/2020 for the assessment years 2010- 11 and 2013-14 respectively, since the assessee/applicant has opted to avail benefits of Direct Tax Vivad Se Vishwas Scheme,2020. Therefore the present matters may kindly be allowed to be withdrawn. I shall feel highly obliged.” 3. The ld. Sr.DR Smt. Priyanka Dhar on a perusal of record had no objection to the prayer of the assessee. 4. We have heard the submissions and perused the material on record. In the aforementioned peculiar facts and circumstances considering the record and the submissions, the Miscellaneous Applications of the assessee are dismissed as withdrawn. Said order was pronounced at the time of hearing itself in the presence of the parties. 5. In the result, the Miscellaneous Applications stand dismissed as withdrawn. Order pronounced on 20 th June,2022. Sd/- Sd/- (VIKRAM SINGH YADAV) (DIVA SINGH) लेखा लेखालेखा लेखा सद瀡य सद瀡यसद瀡य सद瀡य/ Accountant Member 瀈याियक 瀈याियक瀈याियक 瀈याियक सद瀡य सद瀡यसद瀡य सद瀡य/ Judicial Member “Poonam” M.A.17&18/CHD/2020 In ITA 1010&1013/CHD/2017 Page 3 of 3 आदेश क琉 灹ितिलिप अ灡ेिषत/ Copy of the order forwarded to : 1. अपीलाथ牸/ The Appellant 2. 灹瀄यथ牸/ The Respondent 3. आयकर आयु猴/ CIT 4. आयकर आयु猴 (अपील)/ The CIT(A) 5. िवभागीय 灹ितिनिध, आयकर अपीलीय आिधकरण, च瀃डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड榁 फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar