Sat Parkash Singh, Ludhiana V. ITO, W-5(4), Ludhiana

MA 82/CHANDI/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0790 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 5 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 22-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA
• Section: 254(2); 2

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCHB, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER MISC. APPLICATION NO. 82/CHD/2017 (IN ITA NO. 961/CHD/2016) ASSESSMENT YEAR: 2012-13 SHRI SAT PARKASH SINGH, VS. THE ITO PROP. SHANTI STEELS, WARD 5(4) OPP. RAILWAY STATION, LUDHIANA LUDHIANA PAN NO. CEHPS0249J (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ASHWANI KUMAR, CA REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT DATE OF HEARING : 14/12/2020 DATE OF PRONOUNCEMENT : 15/12/2020 ORDER PER DIVA SINGH, J.M. THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILE D UNDER SECTION 254(2) OF THE INCOME TAX ACT, 1961 BY THE ASSESSEE PRAYING FOR RECALL OF THE ORDER DT. 18/05/2017 IN ITA NO. 961/CHD/2016 FOR 2012-13 IN T HE CASE OF SHRI SAT PARKASH SINGH, PROP. M/S SHANTI STEELS, OPP. RAILWAY STATIO N, LUDHIANA. 3. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT SINCE THE ASSESSEE HAS AVAILED THE IMMUNITY SC HEME I.E; VIVAD SE VISHWAS 2 AND T HE INCOME TAX DEPARTMENT HAS SINCE ISSUED FORM 3 BEARI NG CERTIFICATE NO. 791134630071220, IN RESPONSE TO THE APPLICATION FIL ED BY THE ASSESSEE, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT , 2020, THEREFORE THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 4. THE LD. SR. DR DID NOT OBJECT IF APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. (ORDER PRONOUNCED IN THE OPEN COURT ON 15/12/2020 ) SD/- SD/- (ANNAPURNA GUPTA) (DI VA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 15/12/2020 AG COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT, TH E CIT(A), THE DR