SHRIMATI SURESH JINDAL, BATHINDA V. INCOME TAX OFICER, WARD-1(1), BATHINDA

ITA 110/ASR/2018

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 8205 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 9 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 05-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANAV BANSAL DR IN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT AND SHRI R.L. NEGI, JUDICIAL MEMBER ITA NO. 233/ASR/2016 ASSESSMENT YEARS : 2009-10 M/S SHREE SHIVAM RICE & GENERAL MILLS, SIDHWAN BET ROAD, JAGRAON THE ITO-IV MOGA, HQ, JAGRAON ./ PAN NO. AAPFS0396C / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI SUDHIR SEHGAL, ADVOCATE / REVENUE BY : SHRI MANAV BANSAL, DR IN ITA NO. 110/ASR/2018 ASSESSMENT YEAR : 2011-12 SMT. SURESH JINDAL, PROP. M/S CIX ROX TELEVENTURES, HOUSE NO. 298, MODEL TOWN, PHASE-1, BATHINDA THE ITO WARD-1(1), BATHINDA ./ PAN NO. AODPJ1655H / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI. SUDHIR SEHGAL, ADVOCATE / REVENUE BY : SHRI MANAV BANSAL, DR IN ITA NO. 632/ASR/2018 ASSESSMENT YEAR : 2014-15 CAPTAIN GURMAIL SINGH SIDHU HOUSE NO. 319, C/O CHAND SINGH PARDHAN, AGWARH SIDWAN, DHARAMKOT MOGA THE ITO WARD-1, MOGA ./ PAN NO. AUIPS5849K / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI. SUDHIR SEHGAL, ADVOCATE / REVENUE BY : SHRI MANAV BANSAL, DR IN ITA NO. 136/ASR/2019 ASSESSMENT YEAR : 2014-15 SHRI DILJEET SINGH DOSANJH 576, OPP. KEY MALL, MODEL TOWN LUDHIANA THE DCIT, CENTRAL CIRCLE-II JALANDHAR ./ PAN NO. AVJPS4473P / APPELLANT / RESPONDENT 2 / ASSESSEE BY : SHRI SUDHIR SEHGAL, ADVOCATE / REVENUE BY : SHRI MANAV BANSAL, DR IN ITA NO. 302/ASR/2019 ASSESSMENT YEAR : 2015-16 SHRI TEJINDER PAL, H.NO. 52, TAGORE NAGAR BATHINDA, PUNJAB THE DCIT CIRCLE-II, BATHINDA ./ PAN NO. AXOPP7566K / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI SUDHIR SEHGAL, ADVOCATE / REVENUE BY : SHRI MANAV BANSAL, DR IN ITA NO. 259/ASR/2015 ASSESSMENT YEAR : 2008-09 SMT. MANINDER JASWAL 3976,MEHNA CHOWK, BATHINDA THE ITO WARD 1(1) BATHINDA ./ PAN NO. AEHPJ5648A / APPELLANT / RESPONDENT / ASSESSEE BY : NONE( WITHDRAWAL APPLICATION) / REVENUE BY : SHRI MANAV BANSAL, DR IN ITA NO. 624/ASR/2018 ASSESSMENT YEAR : 2007-08 SHRI SARWAN SINGH, S/O SHRI JARNAIL SINGH VILL: SULTAWIND PATTI BEHNIWAL AMRITSAR THE ITO WARD 3(4), AMRITSAR ./ PAN NO. DFTPS2100Q / APPELLANT / RESPONDENT / ASSESSEE BY : NONE( WITHDRAWAL APPLICATION) / REVENUE BY : SHRI MANAV BANSAL, DR IN ITA NO. 244/ASR/2019 ASSESSMENT YEAR : 2014-15 GLOBUS INDUSTRIES AND SERVICES LTD. VILL: KHIPPANWALI, FAZILKA THE DCIT CIRCLE-2, BATHINDA ./ PAN NO. AAECS0085L / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI SATISH BANSAL, CA / REVENUE BY : SHRI MANAV BANSAL, DR 3 IN ITA NO. 290/ASR/2019 ASSESSMENT YEAR : 2014-15 HANS AGROS PVT. LTD. VILL: KORIAN WALI FAZILKA THE ITO II(4) ABOHAR ./ PAN NO. AAACH5795A / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI P.K. ANAND, C.A / REVENUE BY : SHRI MANAV BANSAL, DR IN ITA NO. 447/ASR/2019 ASSESSMENT YEAR : 2016-17 SMT. ANITA KAPOOR PROP. M/S ANITA INVESTMENT AGENCIES 1-B, 3 RD FLOOR SRK MALL, 14-KENNEDY AVENUE, AMRITSAR-143001 THE DCIT CIRCLE-V- AMRITSAR PUNJAB-143001 ./ PAN NO. ABSPK4288M / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI P.N. ARORA, ADVOCATE / REVENUE BY : SHRI MANAV BANSAL, DR IN ITA NO. 110/ASR/2020 ASSESSMENT YEAR : 2010-11 NISAR AHMAD WANI S/O SHRI. GHULAM NABI WANI PROP. M/S WANI TRADERS MASJID CHOWK, MAIN BAZAR DODA(JAMMU & KASHMIR) THE ITO WARD 2(4)- UDHAMPUR JAMMU & KASHMIR ./ PAN NO. ABDPW2798K / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI P.N. ARORA, ADOVCATE / REVENUE BY : SHRI MANAV BANSAL, DR IN ITA NO. 01/ASR/2017 ASSESSMENT YEAR : 2009-10 SHRI JAGJIT SINGH S/O SH. ZORA SINGH C/O SANT ASHRAM NEAR BANDHIKALAN VPO LOPON DISTT. MOGA THE ASST. CIT CIRCLE- MOGA ./ PAN NO. ANCPS4039C / APPELLANT / RESPONDENT 4 / ASSESSEE BY : SHRI P.N. ARORA, ADOVCATE / REVENUE BY : SHRI MANAV BANSAL, DR IN ITA NO. 187/ASR/2017 ASSESSMENT YEAR : 2009-10 SHRI JAGJIT SINGH S/O SH. ZORA SINGH C/O SANT ASHRAM NEAR BANDHIKALAN VPO LOPON DISTT. MOGA THE ITO WARD-3, MOGA PUNJAB ./ PAN NO. ANCPS4039C / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI P.N. ARORA, ADOVCATE / REVENUE BY : SHRI MANAV BANSAL, DR #/ DATE OF HEARING : 15/12/2020 #/ DATE OF PRONOUNCEMENT : 15/12/2020 / // / ORDER PER BENCH: ALL THESE APPEALS BY THE DIFFERENT ASSESSEES ARE DI RECTED AGAINST THE SEPARATE ORDERS OF DIFFERENT LD. COMMISSIONERS OF I NCOME TAX (APPEAL) AT VARIOUS STATIONS AS PER FOLLOWING DETAILS: SL.NO. APPEAL NO. NAME OF CASE CIT(APPEAL / S ) ORD ER DT. 1. ITA NO. 233/ASR/2016 SHIVAM RICE & GENL. MILLS, CIT(A)-3, LUDHIANA 28/01/2016 2. ITA NO. 110/ASR/2018 SMT. SURESH JINDAL CIT(A), BATHINDA 06/12/2017 3. ITA NO. 632/ASR/2018 CAPT. GURMAIL SINGH SIDHU CIT(A)-3, LUDHIANA 18/09/2018 4. ITA NO. 136/ASR/2019 DALJIT SINGH SOSANJH CIT(A) -5, LUDHIANA 26/12/2018 5. ITA NO. 302/ASR/2019 TEJINDER PAL CIT(A), BATHI NDA 19/02/2019 6. ITA NO. 259/ASR/2015 SMT. MANINDER JASWAL CIT(A) , BATHINDA 30/03/2015 7. ITA NO. 624/ASR/2018 SHRI. SARWAN SINGH CIT(A)-1 , AMRITSAR 29/08/2018 8. ITA NO. 244/ASR/2019 GLOBUS INDS & SERVICES LTD. CIT(A). BATHINDA 14/01/2019 5 9. ITA NO. 290/ASR/2019 HANS AGROS P. LTD. CIT(A), BATHINDA 15/02/2019 10. ITA NO. 447/ASR/2019 ANITA KAPOOR CIT(A)-2, AMR ITSAR 17/05/2019 11. ITA NO. 110/ASR/2020 NISAR AHMAD WANI CIT(A), J AMMU 30/01/2020 12. ITA NO. 1/ASR/2017 JAGJIT SINGH CIT(A)-4, LUDHI ANA 19/10/2016 13. ITA NO. 187/ASR/2019 JAGJIT SINGH CIT(A)-3, LUD HIANA 20/12/2018 2. IN ALL THE ABOVE APPEALS THE LD. COUNSELS FOR TH E ASSESSEES OR ASSESSEES THEMSELVES FURNISHED SEPARATE APPLICATIONS FOR WITH DRAWAL OF THE APPEALS. 3. DURING THE COURSE OF HEARING THE LD. COUNSELS FO R THE 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 S ECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THEREFORE THE APPEALS O F 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. 233/ASR/2016 SHIVAM RICE & GENL. MILLS, 681625450281020 2. ITA NO. 110/ASR/2018 SMT. SURESH JINDAL 80209633 0101220 3. ITA NO. 632/ASR/2018 CAPT. GURMAIL SINGH SIDHU 743156930241120 4. ITA NO. 136/ASR/2019 DALJIT SINGH SOSANJH 651958 980161020 5. ITA NO. 302/ASR/2019 TEJINDER PAL 8021156601012 20 6. ITA NO. 259/ASR/2015 SMT. MANINDER JASWAL 778239 540031220 7. ITA NO. 624/ASR/2018 SHRI. SARWAN SINGH 73068909 0191120 8. ITA NO. 244/ASR/2019 GLOBUS INDS & SERVICES LTD. 746836210251120 9. ITA NO. 290/ASR/2019 HANS AGROS P. LTD. 7492524 70261120 10. ITA NO. 447/ASR/2019 ANITA KAPOOR 7388717302311 20 11. ITA NO. 110/ASR/2020 NISAR AHMAD WANI 780648200 041220 12. ITA NO. 1/ASR/2017 JAGJIT SINGH 798188980091220 13. ITA NO. 187/ASR/2019 JAGJIT SINGH 6 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 THE APPEALS OF THE ASSESSEE S ARE DISMISSED AS WITHDRAWN. 6. IN THE RESULT, APPEALS OF THE ASSESSEES ARE DISM ISSED. ORDER PRONOUNCED ON 15/12/2020. SD/- SD/- (R.L. NEGI) (N.K. SAINI) JUDICIAL MEMBER VICE PRESIDENT DATED : 15/12/2020 AG ,-, / 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