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आयकर अपील सं./ िनधा�रण वष� / Assessment Year : 2009-10 Sh Sanjeev Sharma, The ITO, बनाम SCO 360, Ist Floor, Ward 4(4), Sector 32D, Chandigarh Chandigarh �थायी लेखा सं./PAN NO: ABZPS4750K अपीलाथ�/Appellant ��यथ�/Respondent िनधा�रती क� ओर से/Assessee by : Sh Parikshit Aggarwal, CA राज�व क� ओर से/ Revenue by : Shri Ashok Khanna, Addl. CIT सुनवाई क� तारीख/Date of Hearing : 30.03.2021 उदघोषणा क� तारीख/Date of Pronouncement : 30.03.2021 आदेश/Order आदेश आदेश आदेश Per Bench:
These appeals are filed by the different assessees against the separate orders of the Ld. Commissioner of Income Tax-1, Chandigarh dated 19.3.2021, Commissioner of Income Tax-2, Chandigarh orders dated 19.3.2021, 27.10.2019 and 17.01.2017 respectively.
Separate applications dated 19.3.2021 (ITA Nos 1447/Chd/2019, 951/Chd/2018 and 1585/Chd/2019 and 26.3.2021 (ITA No. 699/Chd/2017) with identical substance for withdrawal of the aforesaid appeals have been moved by the assessees stating therein that since they have opted for ‘Vivad Se Vishvas Scheme 2020’ and have received form No. 3 in each case from the concerned Commissioner of Income Tax vide following acknowledgements as per details given below and copies of the same have also been placed on record.
S.no. A.Y. Ack. number 1 1447/Chd/2019 M/s Ultimate Automobiles 2012-13 247426240090221 Pvt Ltd 2 951/Chd/2018 M/s P.H. Houses P Ltd 2012-13 255676520130221 3 1585/Chd/2019 M/s Sagar Banquets P Ltd. 2015-16 338735550180520 4 699/Chd/2017 Shri Sanjeev Sharma 2009-10 24054671040221
In the present cases, it is noticed that the assessees have availed the immunity scheme i.e. Vivad Se Vishwas and the Income Tax Department has since issued Form 3 in each case to the assessees for requisite assessment year, in response to the applications filed by the assessees, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore, the appeals of the assessees may be allowed to be withdrawn.
The Ld. Sr. DR did not object if the aforesaid appeals of the assessees are dismissed as withdrawn. 5. In view of the above the aforesaid appeals of the assessees are dismissed as withdrawn. 6. In the result, appeals of the assessee are dismissed. (Order pronounced on 30.03.2021)