SHRI VIPAN KUMAR OHRI, CHANDIGARH V. INCOME TAX OFFICER, GURDASPUR

ITA 105/ASR/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5877 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 1997-1998
• Appeal Filed On: 04-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DINESH GUPTA DR
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENC H, AMRITSAR (VIRTUAL COURT AT CHANDIGARH) BEFORE: SHRI. N.K.SAINI, VP & SHRI, R.L. NEGI, JM ./ ITA NO.250/ASR/2017 / ASSESSMENT YEARS : 2009-10 SHRI KULDIP SINGH, S/O GULJAR SINGH VILL & PO. MOHEM, JALANDHAR THE ITO NAKODAR ./ PAN NO: APLPS1204C / APPELLANT / RESPONDENT ./ ITA NO. 105/ASR/2020 / ASSESSMENT YEAR : 1997-98 SHRI VIPAN KUMAR OH RI, H.NO. 213, FIRST FLOOR, SECTOR 40A CHANDIGARH THE ITO GURDASPUR ./ PAN NO: AABP06035C / APPELLANT / RESPONDENT ! / ASSESSEE BY : NONE ! / REVENUE BY : SHRI DINESH GUPTA, DR ! &/ DATE OF HEARING : 01/09/2021 ! &/ DATE OF PRONOUNCEMENT : 01/09/2021 / // / ORDER PER BENCH: THESE ARE THE APPEALS BY THE ASSESSEE AGAINST THE SEPAR ATE ORDERS OF DIFFERENT LD. CIT(APPEALS) AT VARIOUS STATIONS AS PER FOLLOWI NG DETAILS: SL.NO. APPEAL NO. NAME OF CASE CIT(APPEAL / S ) OR DER DT. 1. ITA NO. 250/ASR/2017 SHRI KULDIP SINGH CIT(A)-2, JALANDHAR 28/02/2017 2. ITA NO. 105/ASR/2020 SHRI VIPAN KUMAR OHRI CIT(A )-2, AMRITSAR 08/01/2020 2. DURING THE COURSE OF HEARING NOBODY WAS PRESENT ON BEH ALF OF THE ASSESSEE. HOWEVER THE APPLICATIONS HAVE BEEN FURNISHED BY THE ASSE SSEES FOR WITHDRAWAL OF THESE APPEALS BY STATING THERE IN THAT THE ASSESSEES HAVE AVA ILED IMMUNITY BENEFIT UNDER THE 2 VIVAD SE VISHWAS SCHEME ACT 2020 AND FORM NO. 3 HAVE BE EN ISSUED BY THE DEPARTMENT. 3. LD. DR DID NOT OBJECT IF THE APPEALS OF THE ASSESSE ES ARE DISMISSED AS WITHDRAWN. 4. IN THE PRESENT CASE, IT IS NOTICED THAT THE ASSESSEE S HAVE AVAILED THE IMMUNITY SCHEME I.E; VIVAD SE VISHWAS AND THE INCOME TAX DEPAR TMENT HAS SINCE ISSUED FORM NO. 3/5, IN RESPONSE TO THE APPLICATIONS FILED BY THE AS SESSEES, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THE DETAILS OF ABOVE SAID CERTIFICATES ARE AS UNDER: SL.NO. APPEAL NO. NAME OF CASE CERTIFICATE NO. 1. ITA NO. 250/ASR/2017 SHRI KULDIP SINGH 441333560 040820 2. ITA NO. 105/ASR/2020 SHRI VIPAN KUMAR OHRI 23020 5950280121 5. IN VIEW OF THE ABOVE THE APPEALS OF THE ASSESSEES AR E DISMISSED AS WITHDRAWN. 6. IN THE RESULT, APPEALS OF THE ASSESSEES ARE DISMISS ED. ORDER PRONOUNCED ON 01/09/2021 SD/- SD/- . .. . . . . . . .. . . .. . , ,, , (R.L. NEGI ) ( N.K. SAIN I) 0 0 0 0 / / / / JUDICIAL MEMBER 12 12 12 12 / // / VICE PRESIDENT AG DATE: 01/09/2021 ! 3 43/ COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. CIT 4. THE CIT(A) 5. DR, ITAT, AMRITSAR 6. GUARD FILE