M/s Oak Constructions & Properties Pvt. Ltd., Shimla v. ITO (TDS), Shimla

ITA 1106/CHANDI/2019 | 2014-2015
Pronouncement Date: 30-03-2021 | Result: Dismissed

Appeal Details

RSA Number 110621514 RSA 2019
Assessee PAN AAACO7731R
Bench Chandigarh
Appeal Number ITA 1106/CHANDI/2019
Duration Of Justice 1 year(s) 7 month(s) 23 day(s)
Appellant M/s Oak Constructions & Properties Pvt. Ltd., Shimla
Respondent ITO (TDS), Shimla
Appeal Type Income Tax Appeal
Pronouncement Date 30-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 30-03-2021
Date Of Final Hearing 24-03-2021
Next Hearing Date 24-03-2021
Last Hearing Date 18-01-2021
First Hearing Date 03-12-2020
Assessment Year 2014-2015
Appeal Filed On 07-08-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B CHANDIGARH ! ' ' # $ % & ' () ! BEFORE: SMT. DIVA SINGH JM & SMT.ANNAPURNA GUPTA AM ./ ITA NO. 1106/CHD/2019 # % -% / ASSESSMENT YEAR : 2014-15 M/S OAK CONSTRUCTIONS & PROPERTIES PVT. LTD. EAST BOURNE RESORTS KHALINI DISTT. SHIMLA. # VS THE ITO SHIMLA. !. () ./ PAN NO: AAACO7731R ./ / APPELLANT 01./ / RESPONDENT # %2 3 4 (/ ASSESSEE BY : SHRI PARIKSHIT AGGARWAL C.A. 5! 3 4 (/ REVENUE BY : SHRI ASHOK KHANNA ADDL. CIT & #6 3 )/ DATE OF HEARING : 24.03.2021 789- 3 )/ D ATE OF PRONOUNCEMENT : 30.03.2021 HEARING CONDUCTED VIA WEBEX / ORDER BY THE PRESENT APPEAL THE ASSESSEE ASSAILS THE CO RRECTNESS OF THE ORDER DATED 31.05.2019 OF CIT(A) SHIMLA PER TAINING TO 2014-15 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER AT THE TIME OF HEARING LD. AR SUBMITTED THAT THE ASSESSEE HAS AVAILED OF THE DIRECT TAX VIVAD SE VI SHWAS SCHEME 2020 BY WAY OF FILING AN APPLICATION WHICH HAS BEEN ACCEPTED BY THE DEPARTMENT BY ISSUANCE OF FORM NO. 3. COPY FILED. IN THESE CIRCUMSTANCES RELYING UPON THE AP PLICATION DATED 19.03.2021 PRAYER FOR WITHDRAWAL OF THE APPEAL IS M ADE. ITA-1106/CHD/2019 A.Y. 2014-15 PAGE 2 OF 2 3. THE LD. SR.DR SHRI ASHOK KHANNA ON A PERUSAL OF RECORD HAD NO OBJECTION TO THE PRAYER OF THE ASSESSEE. 4. 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FACTS AND CI RCUMSTANCES CONSIDERING THE RECORD AND THE SUBMISSIONS THE APP EAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. SAID ORDER WAS PRONOUNCED AT THE TIME OF VIRTUAL HEARING ITSELF IN THE PRESEN CE OF THE PARTIES VIA WEBEX. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ORDER PRONOUNCED ON 30 TH MARCH 2021. SD/- SD/- ( ) ( ) (ANNAPURNA GUPTA) (DIVA SINGH) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. / CIT 4. ( )/ THE CIT(A) 5. / DR ITAT CHANDIGARH 6. / GUARD FILE / BY ORDER / ASSISTANT REGISTRAR