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

ITA 1135/CHANDI/2019 | 2016-2017
Pronouncement Date: 30-03-2021 | Result: Dismissed

Appeal Details

RSA Number 113521514 RSA 2019
Assessee PAN AAACO7731R
Bench Chandigarh
Appeal Number ITA 1135/CHANDI/2019
Duration Of Justice 1 year(s) 7 month(s) 15 day(s)
Appellant M/s Oak Constructions & P|roperties 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 2016-2017
Appeal Filed On 14-08-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B CHANDIGARH ! ' $ % & ' ( ' BEFORE: SMT.DIVA SINGH JUDICAL MEMBER AND SMT.ANNAPURNA GUPTA ACCOUNTANT MEMBER ./ ITA NO.1135/CHD/2019 / ASSESSMENT YEAR : 2016-17 M/S OAK CONSTRUCTIONS & PROPERTIES PVT. LTD. EAST BOURNE RESORTS KHALINI DISTT. SHIMLA. THE INCOME TAX OFFICER(TDS) SHIMLA. ./PAN NO: AAACO7731R /APPELLANT /RESPONDENT /ASSESSEE BY : SHRI PARIKSHIT AGGARWAL CA ! / REVENUE BY : SMT.ASHOK KHANNA ADDL.CIT ' # $ /DATE OF HEARING : 24.03.2021 %&'( $ /DATE OF PRONOUNCEMENT: 30.03. 2021 (VIRTUAL COURT) / ORDER PER ANNAPURNA GUPTA ACCOUNTANT MEMBER : THE ABOVE APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) SHIMLA H.P. [(IN SHORT REFERRED TO AS CIT(A)] DAT ED 20.06.2019 RELATING TO THE ASSESSMENT YEAR 2016-17 PASSED U/ S 250(6)) OF THE INCOME TAX ACT 1961 (HEREINAFTER REFERRED TO A S ACT. ITA NO.1135/CHD/2010 A.Y. 2016-17 PAGE 2 OF 3 2. AT THE OUTSET LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT SINCE THE ASSESSEES APPLICATION FOR SETTLING THE DISPUTE UNDER THE 'VIVAD SE VISHWAS SCHEME 2020' (VSV) HAS BEEN ACCEPTED BY THE INCOME TAX DEPARTMENT AND FORM NO.3 HAS BEEN ISSUED EVIDENCING THE SAME THEREFORE HE INTE NDS TO WITHDRAW THE PRESENT APPEAL. SEPARATE APPLICATION DATED 19.03.2021 FOR WITHDRAWAL OF THE APPEAL HAS BEEN SU BMITTED BY THE LD. COUNSEL FOR THE ASSESSEE. THE LD. DR DID NO T OBJECT TO THE SAME. 3. WE HAVE PERUSED THE RECORDS AND DOCUMENTS BEFOR E US AND FIND THAT THE DISPUTE IN THE ABOVE APPEAL STANDS SE TTLED UNDER THE VSV SCHEME WHICH IS EVIDENCED BY FORM NO.3 ISS UED BY THE DEPARTMENT IN THIS RESPECT DATED 29.01.2021. IN VIEW OF THE SAME THE ASSESSEES APPLICATION TO WITHDRAW THE AP PEAL IS ACCEPTED. 4. IN THE RESULT THE ABOVE APPEAL OF THE ASSESSEE IS HEREBY DISMISSED AS 'WITHDRAWN'. ORDER PRONOUNCED ON 30.3.2021. SD/- SD/- (DIVA SINGH) (ANNAPURNA GUPTA) !'/ JUDICIAL MEMBER )*'/ ACCOUNTANT MEMBER DATED: 30 TH MARCH 2021 * * ITA NO.1135/CHD/2010 A.Y. 2016-17 PAGE 3 OF 3 *+ + / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ' - / CIT 4. ' - ( )/ THE CIT(A) 5. +./ 0 $ 0 123/4 / DR ITAT CHANDIGARH 6. /3 / GUARD FILE ' / BY ORDER / ASSISTANT REGISTRAR