Satpal Manchanda, Chandigarh V. The Asstt Commissioner of Income Tax, C-2(1), Chandigarh

MA 83/CHANDI/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8343 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 6 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 22-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA CIT
• Assessee Lawyers: AMITOZ SINGH
• Section: 254(2)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH SMC CHANDIGARH !', # BEFORE: SMT. DIVA SINGH, JM M.A. 83/CHD/2017 IN ./ ITA NO. 852/CHD/2016 / ASSESSMENT YEAR : 2008-09 SHRI SATPAL MANCHANDA, PROP. CEE AAR INDUSTRIAL CORP., # 249, INDUSTRIAL AREA PHASE-1, CHANDIGARH. VS THE ACIT, CIRCLE 2(1), CHANDIGARH. ./ PAN NO: AAYPM5319E / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI AMITOZ SINGH # ! ' / REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT $ % ! &/ DATE OF HEARING : 13.01.2021 '()* ! &/ D ATE OF PRONOUNCEMENT : 15.01.2021 HEARING CONDUCTED VIA WEBEX $%/ ORDER THE ASSESSEE HAS FILED A MISCELLANEOUS APPLICATI ON U/S 254(2) OF THE INCOME TAX ACT WHICH WAS SUBSEQUENTLY REVISED W HEREIN PRAYER FOR RECALLING OF THE ORDER DATED 03.10.2016 IN ITA 852/ CHD/2016 PERTAINING TO ASSESSMENT YEAR 2008-09 IS MADE. THE APPEAL OF T HE ASSESSEE THEREIN STOOD DISMISSED BY THE CO-ORDINATE BENCH ON MERITS. 2. HOWEVER, BY WAY OF THE APPLICATION DATED 07.01.2 021 THE ASSESSEE SEEKS TO WITHDRAW THE REVISED MISCELLANEOUS APPLICA TION IN THE AFORESAID APPEAL STATING THAT THE ASSESSEE HAS MOVED AN APPLI CATION UNDER THE DIRECT TAX VIVAD SE VISHWAS SCHEME,2020 AND ACCEPT ING THE ASSESSEE'S MA 83 /CHD/2017 IN ITA 852/CHD/2016 A.Y. 2008-09 PAGE 2 OF 3 PRAYER, THE DEPARTMENT HAS ISSUED FORM NO. 3. COPY IS FILED. THE LD. AR RELIES ON THE APPLICATION DATED 07.01.2021 FILED. 3. THE LD. SR.DR SHRI ASHOK KHANNA ON A PERUSAL OF RECORD HAD NO OBJECTION TO THE PRAYER OF THE ASSESSEE. 4. I HAVE HEARD THE SUBMISSIONS AND PERUSED THE MAT ERIAL ON RECORD. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTAN CES CONSIDERING THE RECORD AND THE SUBMISSIONS, THE MISCELLANEOUS APPLI CATION OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. SAID ORDER WAS PRONOUNCED AT THE TIME OF VIRTUAL HEARING ITSELF IN THE PRESENCE OF T HE PARTIES VIA WEBEX. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION ST ANDS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 15 TH JANUARY,2021. SD/- ( !' ) (DIVA SINGH) # / JUDICIAL MEMBER ' ( (+ ! ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. $ / / CIT4. $ / ( )/ THE CIT(A) 5. -01 2 , & 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7% / GUARD FILE (+ $ / BY ORDER 8 # / ASSISTANT REGISTRAR 1. DRAFT DICTATED 13.01.2021 SR.PS 2. DRAFT FIRST PLACED BEFORE AUTHOR 13.01.2021 3. APPROVED DRAFT COMES TO SR.PS/PS 13.01.2021 4 FINAL DRAFT PLACED BEFORE AUTHOR 13.01.2021 4. ORDER SIGNED AND PRONOUNCED ON 5 FILE SENT TO THE BENCH CLERK SR.PS 6. DATE ON WHICH FILE GOES TO THE AR MA 83 /CHD/2017 IN ITA 852/CHD/2016 A.Y. 2008-09 PAGE 3 OF 3 7. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 8. DATE OF DISPATCH OF ORDER