M/s Priya Tools Pvt. Ltd., Chandigarh V. DCIT, CC-2, Chandigarh

ITA 1078/CHANDI/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8817 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 7 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 01-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA
• Assessee Lawyers: C.S

Judgement 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 NO. 681/CHD/2019 ASSESSMENT YEAR : 2011-12 SMT. SUMITRA GUPTA 475-A, MODEL TOWN EXTENSION LUDHIAN, PUNJAB THE ITO W-6(1) RISHI NAGAR, LUDHIANA PUNJAB PAN NO: AAVPG3961B APPELLANT RESPONDENT ITA NO. 683/CHD/2019 ASSESSMENT YEAR : 2011-12 M/S VIPIN GUPTA(HUF) 475-A, MODEL TOWN EXTENSION LUDHIANA, PUNJAB THE ITO W-6(5), RISHI NAGAR, LUDHIANA, PUNJAB PAN NO: AAAHV4961K APPELLANT RESPONDENT !' ASSESSEE BY : SHRI ASHWANI KUMAR, C.A & SHRI BHAVESH JINDAL, C.A #!' REVENUE BY : SHRI ASHOK KHANNA, ADDL.CIT ITA NO. 1078/CHD/2019 ASSESSMENT YEAR : 2016-17 M/S PRIYA TOOLS PVT. LTD. 341, SECTOR-40A CHANDIGARH THE DCIT CENTRAL CIRCLE-II CHANDIGARH PAN NO: AABCP7962L APPELLANT RESPONDENT !' ASSESSEE BY : SMT. GURPREET KAUR, C.S #!' REVENUE BY : SHRI ASHOK KHANNA, ADD. CIT $ %! & DATE OF HEARING : 22/03/2021 '()*! & DATE OF PRONOUNCEMENT : 22/03/2021 2 $&/ ORDER PER N.K. SAINI, VICE PRESIDENT: ALL THESE APPEALS BY THE DIFFERENT ASSESSEES ARE DIREC TED AGAINST THE SEPARATE ORDERS OF DIFFERENT LD. COMMISSIONERS OF INCOME TAX ( APPEAL) AT VARIOUS STATIONS AS PER FOLLOWING DETAILS: SL.NO. APPEAL NO. NAME OF CASE CIT(APPEAL / S ) OR DER DT. 1. ITA NO. 681/CHD/2019 SMT. SUMITRA GUPTA CIT(A)-3 , LUDHIANA 12/03/2019 2. ITA NO. 683/CHD/2019 M/S VIPIN GUPTA(HUF) CIT(A) -3, LUDHIANA 18/03/2019 3. ITA NO. 1078/CHD/2019 M/S PRIYA TOOLS PVT. LTD. CIT(A)-3, GURGAON 31/05/2019 2. IN ALL THE ABOVE APPEALS THE LD. COUNSELS FOR THE AS SESSEE OR ASSESSEES THEMSELVES FURNISHED SEPARATE APPLICATIONS FOR WITHDRAW AL OF THE APPEALS. 3. DURING THE COURSE OF HEARING THE LD. COUNSELS FOR T HE ASSESSEES SUBMITTED THAT SINCE THE ASSESSEES HAVE AVAILED THE IMMUNITY SCHEME I. E; VIVAD SE VISHWAS AND T HE INCOME TAX DEPARTMENT HAS ISSUED FORM NO. 3 / 5, IN RESPONSE TO THE APPLICATIONS FILED BY THE ASSESSEES, UNDER SECTION 5(1) OF THE DIRECT TA X VIVAD SE VISHWAS ACT, 2020, THEREFORE THE APPEALS OF THE ASSESSEES MAY BE ALLOWED TO BE WITHDRAWN. THE DETAILS OF ABOVE SAID CERTIFICATES ARE AS UNDER: SL.NO. APPEAL NO. NAME OF CASE CERTIFICATE NO. 1. ITA NO. 681/CHD/2019 SMT. SUMITRA GUPTA 67606061 0261020 2. ITA NO. 683/CHD/2019 M/S VIPIN GUPTA(HUF) 796530 300091220 3. ITA NO. 1078/CHD/2019 M/S PRIYA TOOLS PVT. LTD. 277233210010321 3 4. THE LD. DR DID NOT OBJECT IF THE ABOVE APPEALS OF T HE ASSESSEES ARE DISMISSED AS WITHDRAWN. 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 22/03/2021 SD/- SD/- .. .., (R.L. NEGI ) ( N.K. SAIN I) # $%/ JUDICIAL MEMBER / VICE PRESIDENT AG DATE: 22/03/2021 (+! ,-.- COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. $ / CIT 4. $ / 01 THE CIT(A) 5. -2 45&456789 DR, ITAT, CHANDIGARH 6. 8:% GUARD FILE