SHRIMATI JASWINDER KAUR, JALANDHAR V. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

ITA 108/ASR/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1934 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 8 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 01-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: J S BHASIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, AMRITSAR (VIRTUAT COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA NO. 262/ASR/2018 ASSESSMENT YEAR : 2005-06 M/S AMAR NATH VINAY KUMAR, DANA MANDI, TANDA URMUR, DASUYA. THE ITO, DASUYA. ./ PAN NO. AABFA 4735F / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI J.S.BHASIN, ADVOCATE / REVENUE BY : SHRI RAKESH KUMAR, ADDL. CIT ITA NO. 312/ASR/2018 ASSESSMENT YEAR : 2010-11 SHRI JIWAN DASS, S/O SHRI TARA CHAND, VILLAGE-KOT SADIK, KALA SINGHIAN ROAD, JALANDHAR. THE ITO, JALANDHAR. ./ PAN NO. EPJPS9599G / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI DINESH SARNA, ADVOCATE / REVENUE BY : SHRI RAKESH KUMAR, ADDL. CIT ITA NO. 108 /ASR/2018 ASSESSMENT YEAR : 2011-12 SMT. JASWINDER KAUR, H.NO. 10, JYOTI NAGAR, NEAR INCOME TAX COLONY, JALANDHAR. THE DCIT, CENTRAL CIRCLE-II, JALANDHAR. ./ PAN NO. AFVPK2589Q / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI ASHRAY SARAN, C.A. / REVENUE BY : SHRI RAKESH KUMAR, ADDL. CIT 2 ITA NO. 492 /ASR/2019 ASSESSMENT YEAR : 2016-17 SHRI BALKAR SINGH, HOUSE NO. 677, J.P. NAGAR, DISTT. JALNDHAR. THE DCIT, CENTRAL CIRCLE-II, JALANDHAR. ./ PAN NO. DRDPS2869Q / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI J.S.BHASIN, ADVOCATE / REVENUE BY : SHRI RAKESH KUMAR, ADDL. CIT #/ DATE OF HEARING : 25.11.2020 #/ DATE OF PRONOUNCEMENT : 25.11.2020 / // / ORDER PER N.K.SAINI, V.P.: THESE ARE FOUR APPEALS BY THE DIFFERENT ASSESSEES D IRECTED AGAINST THE ORDERS OF DIFFERENT LD. COMMISSIONERS OF INCOME TAX (APPEAL)-1, JALANDHAR DATED 04.01.2018 AS PER THE FOLLOWING DETAILS: SL.NO. APPEAL NO. NAME OF CASE CIT(APPEALS ) ORDER DT. 1. ITA 262/ASR/2018 M/S AMAR NATH VINAY KUMAR CIT(A)-1 JALANDHAR 23.02.2018 2. ITA 312/ASR/2018 SHRI JIWAN DASS, JALANDHAR -DO- 27.03.2018 3. ITA 108/ASR/2018 SMT. JASWINDER KAUR CIT(A)-5,LU DHIANA 01.11.2017 4. ITA 492/ASR/2019 SHRI BALKAR SINGH, JALANDHAR CIT(A)-1, JALANDHAR 28.05.2019 2. IN ALL THE ABOVE APPEALS THE LD. COUNSELS FOR TH E ASSESSEES FURNISHED SEPARATE APPLICATIONS FOR WITHDRAWAL OF THE APPEALS . 3. DURING THE COURSE OF HEARING THE LD. COUNSELS FO R THE ASSESSEE SUBMITTED THAT SINCE THE ASSESSEES HAVE AVAILED THE IMMUNITY SCHEME I.E; VIVAD SE VISHWAS AND T HE INCOME TAX DEPARTMENT HAS SINCE ISSUED FORM NO. 3 / 5, IN RESPONSE TO THE APPLICATIONS FILED BY THE ASSES SEES, UNDER SECTION 5(1) OF 3 THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THEREFOR E THE APPEALS OF THE ASSESSEES MAY BE ALLOWED TO BE WITHDRAWN. THE DETAI LS OF ABOVE SAID CERTIFICATES ARE AS UNDER: SL.N O. APPEAL NO. NAME OF CASE 1 ITA 262/ASR/2018 M/S AMAR NATH VINAY KUMAR 695798770031120 2 ITA 312/ASR/2018 SHRI JIWAN DASS, JALANDHAR 715538860111120 3 ITA 108/ASR/2018 SMT. JASWINDER KAUR JALANDHAR 649295920151020 4 ITA 492/ASR/2019 SHRI BALKAR SINGH, JALANDHAR 678350730271020 4. THE LD. DR DID NOT OBJECT IF THE ABOVE APPEALS O F THE ASSESSEES ARE DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE, ALL THE APPEALS OF THE ASS ESSEES ARE DISMISSED AS WITHDRAWN. 6. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEES ARE DISMISSED. ORDER PRONOUNCED ON 25/11/2020. SD/- SD/- (N.K. CHOUDHRY) (N.K. SAINI) JUDICIAL MEMBER VICE PRESID ENT POONAM , -, / COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. CIT 4. THE CIT(A) 5. DR, ITAT, CHANDIGARH 6. GUARD FILE