M/s Citizen Global (P) Ltd., Ludhiana v. ITO, W-7(1), Ludhiana

ITA 201/CHANDI/2019 | 2008-2009
Pronouncement Date: 12-05-2021 | Result: Dismissed

Appeal Details

RSA Number 20121514 RSA 2019
Assessee PAN AADCC2543E
Bench Chandigarh
Appeal Number ITA 201/CHANDI/2019
Duration Of Justice 2 year(s) 2 month(s) 16 day(s)
Appellant M/s Citizen Global (P) Ltd., Ludhiana
Respondent ITO, W-7(1), Ludhiana
Appeal Type Income Tax Appeal
Pronouncement Date 12-05-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 12-05-2021
Last Hearing Date 21-04-2020
First Hearing Date 12-05-2021
Assessment Year 2008-2009
Appeal Filed On 26-02-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BE NCH A CHANDIGARH (VIRTUAL COURT) .. !' .. # $% BEFORE: SHRI. N.K.SAINI VP & SHRI R.L. NEGI JM ITA NOS. 201 & 204/CHD/2019 ASSESSMENT YEAR : 2008-09 & 2013-14 M/S CITIZEN GLOBAL (P) LTD. 16 MAYA NAGAR LUDHIANA. THE I.T.O. WARD 7(1) LUDHIANA. PAN NO: AADCC 2543 E APPELLANT RESPONDENT !' ASSESSEE BY : SHRI ASHWANI KUMAR CA #!' REVENUE BY : SHRI MANVEET SINGH SEHGAL ADDL.CIT- DR $ %! & DATE OF HEARING : 12/05/2021 '()*! & DATE OF PRONOUNCEMENT : 12/05/2021 $&/ ORDER PER: N.K. SAINI VICE PRESIDENT THESE ARE THE APPEALS BY THE ASSESSEE AGAINST THE SEPAR ATE ORDERS EACH DATED 18/12/2018 OF LD. CIT(A)-3 LUDHIANA. 2. IN THE PRESENT CASES THE LD. COUNSEL FOR THE ASSESS EE HAS FURNISHED APPLICATIONS FOR WITHDRAWALS OF THESE APPEALS AND THE CONTENTS MADE IN ONE OF THE WITHDRAWAL APPLICATION READS AS UNDER: SUB: REQUESTS FOR PERMISSION TO WITHDRAW APPEAL IN THE CASE OF M/S CITIZEN GLOBAL PRIMATE LIMITED 16 MAYA NAGAR LUDHIANA A. Y.-2008-09 PAN AADCC2543E ITA NO. 201/CHANDI/2019 SIR RESPECTFULLY IT IS SUBMITTED THAT IKTA NO. 201/CHA NDI/2019 IN THE CASE OF M/S CITIZEN GLOBAL PRIMATE LIMITED IS PENDING FOR A DJUDICATION BEFORE THE BENCH. THE PETITIONER SEEKS PERMISSION TO WITHDRAW THE ABO VE CAPTIONED APPEAL AS THE APPELLANT COMPANY HAS MOVED BEFORE LD. PRINCIPAL CO MMISSIONER OF INCOME TAX- 1 LUDHIANA UNDER VIVAD SE VISHWAS SCHEME. ALSO FORM 3 HAS BEEN ISSUED BY LD. PCIT-1 LUDHIANA ON 09/12/2020 COPY OF THE SAM E IS ENCLOSED. 2 ITA 201 & 204/CHD/2019 M/S CITIZEN GLOBAL (P) LTD. VS ITO THANKING YOU. YOURS FAITHFULLY SD/- (ASHWANI KUMAR) C.A. COUNSEL FOR THE APPELLANT. 3. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT SINCE THE ASSESSEE HAS AVAILED THE IMMUNITY SCHEME I .E. VIVAD SE VISHWAS AND THE INCOME TAX DEPARTMENT HAS ISSUED FORM NO. 3 BEARING C ERTIFICATE N O . 3796304500091220 AND 796224950091220 FOR THE A.Y. 20 08-09 AND 2013-14 RESPECTIVELY IN RESPONSE TO THE APPLICATIONS FILED BY THE ASSESSEE UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 THEREFORE THE APPEALS OF T HE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 4. THE LD. SR. DR DID NOT OBJECT IF APPEALS OF THE ASS ESSEE ARE DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 6. IN THE RESULT BOTH THESE APPEALS OF THE ASSESSEE ARE DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 12/05/2021) SD/- SD/- .. .. (R.L. NEGI) (N.K. SAINI ) # $%/ JUDICIAL MEMBER / VICE PRESIDENT DATE: 12/05/2021 *RANJAN (+! -.- COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. $ / CIT 3 ITA 201 & 204/CHD/2019 M/S CITIZEN GLOBAL (P) LTD. VS ITO 4. $ / 01 THE CIT(A) 5. -2 45&456789 DR ITAT CHANDIGARH 6. 8:% GUARD FILE