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Income Tax Appellate Tribunal - Chandigarh

M/S Satluj Motors , Mandi vs Ito, Sunder Nagar on 10 February, 2021

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ "बी" , च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH "B", CHANDIGARH ी एन.के.सैनी, उपा य! एवं ी आर.एल. नेगी, या$यक सद&य BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM आयकर अपील सं./ ITA No.993/ Chd/2019 नधा रण वष / Assessment Year : 2004-05 M/s Satluj Motors बनाम The ITO Village Lunapani Sundernagar PO Bhangrotu Tehsil Sadar District Mandi (H.P.) District Mandi (H.P.) थायी लेखा सं./PAN NO: ABBFS1352H अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : Shri Tejmohan Singh, Advocate राज व क! ओर से/ Revenue by : Shri Ashok Khanna, Addl. CIT सन ु वाई क! तार&ख/Date of Hearing : 10/02/2021 उदघोषणा क! तार&ख/Date of Pronouncement : 10/02/2021 आदे श/Order PER N.K. SAINI, VICE PRESIDENT This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-1, Amritsar dt. 22/05/2019.

2. During the course of hearing the Ld. Counsel for the Assessee submitted that the assessee had moved application before the concerned authority for availing the benefit under section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020. However the assessee has not yet made the payment of taxes, although Form No. 3 has been issued to the assessee, therefore the appeal of the assessee may be treated as withdrawn subject to the liberty that in case the Department does not accept the application moved by the assessee then the assessee may be allowed to apply to the ITAT for restoration of the appeal.

3. The Ld. DR did not object to the aforesaid proposal of the Ld. Counsel for the Assessee.

4. In view of the above the appeal of the assessee is dismissed as withdrawn with a rider that in case the application moved by the assessee under section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020 are not accepted then the liberty is given to the assessee to move application in accordance with law for restoring the appeal.

5. In the result, appeal of the assessee is dismissed.

(Order pronounced on 10/02/2021).

       Sd/-                                                        Sd/-
   आर.एल. नेगी                                                   एन.के.सैनी,
    (R.L. NEGI )                                               ( N.K. SAINI)
 या$यक सद&य/ Judicial Member                              उपा य! / VICE PRESIDENT
AG
Date: 10/02/2021

आदे श क! त,ल-प अ.े-षत/ Copy of the order forwarded to :

1. अपीलाथ / The Appellant

2. यथ / The Respondent

3. आयकर आय/ ु त/ CIT

4. आयकर आय/ ु त (अपील)/ The CIT(A)

5. -वभागीय त न4ध, आयकर अपील&य आ4धकरण, च7डीगढ़/ DR, ITAT, CHANDIGARH

6. गाड फाईल/ Guard File