M/s Jaiswal Metals Pvt. Ltd., Jagadhri V. DCIT, Circle, Yamunanagar

ITA 1150/CHANDI/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8835 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 21-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

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. 1150/CHD/2019 ASSESSMENT YEAR : 2006-07 M/S JAISWAL METALS PVT. LTD. C/O SHRI TEJMOHAN SINGH, ADVOCATE, # 527, SECTOR-10 D, CHANDIGARH THE DCIT, CIRCLE YAMUNANAGAR HARYANA PAN NO: AAACJ3896N APPELLANT RESPONDENT !' ASSESSEE BY : SHRI TEJMOHAN SINGH, ADVOCATE #!' REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT ITA NO. 1617/CHD/2019 ASSESSMENT YEAR : 2016-17 M/S AXIS EDUCATION TECHNOLOGIES(P) LTD. 276, MAYA NAGAR, LUDHIANA, PUNJAB THE ACIT C-7, RISHI NAGAR LUDHIANA, PUNJAB PAN NO: AAECA2568G APPELLANT RESPONDENT !' ASSESSEE BY : SHRI SUBHASH JAIN, CA #!' REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT ITA NO. 1618/CHD/2019 ASSESSMENT YEAR : 2011-12 SHRI PARDEEP BHATIA H.NO. 1150, TAJ GANJ, BLOCK NO. 5 STREET NO. 2, LUDHIANA- PUNJAB THE ITO W-2(2) LUDHIANA, PUNJAB PAN NO: AHKPB9759Q APPELLANT RESPONDENT !' ASSESSEE BY : SHRI ASHWANI KUMAR, CA SHRI BHAVESH JINDAL, CA #!' REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT $ %! & DATE OF HEARING : 23/03/2021 '()*! & DATE OF PRONOUNCEMENT : 23/03/2021 2 $&/ ORDER PER BENCH: 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. 1150/CHD/2019 M/S JAISWAL METALS PVT. LTD. CIT(A)-3, LUDHIANA 01/06/2019 2. ITA NO. 1617/CHD/2019 M/S AXIS EDUCATION TECHNOLOGIES(P) LTD. CIT(A)-3, LUDHIANA 30/10/2019 3. ITA NO. 1618/CHD/2019 SHRI PARDEEP BHATIA CIT(A) -1, LUDHIANA 30/10/2019 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. 1150/CHD/2019 M/S JAISWAL METALS PVT. LTD. 660349880191020 2. ITA NO. 1617/CHD/2019 M/S AXIS EDUCATION TECHNOLOGIES(P) LTD. 789692500071220 3. ITA NO. 1618/CHD/2019 SHRI PARDEEP BHATIA 102820 210050121 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 23/03/2021 SD/- SD/- .. .., (R.L. NEGI ) ( N.K. SAIN I) # $%/ JUDICIAL MEMBER / VICE PRESIDENT AG DATE: 23/03/2021 (+! ,-.- 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