Shri Baldev Parsad Gupta, Ludhiana V. ITO, W-6(1), Ludhiana

ITA 1168/CHANDI/2019

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 8216 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 29-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH B, CHANDIGARH (VIRTUAL COURT) .., ! '# .. , $ %& BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM ITA NO. 1387/CHD/2019 ASSESSMENT YEAR : 2011-12 SMT. HARVINDER KAUR H.NO. 290 MODEL GRAM LUDHIANA-141 002 (PUNJAB) THE ITO WARD-6(5) LUDHIANA PAN NO: ALPPK4813R APPELLANT RESPONDENT !' ASSESSEE BY : SHRI ASHWANI KUMAR, C.A #!' REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT ITA NO. 1388/CHD/2019 ASSESSMENT YEAR : 2011-12 SHRI BIKRAMJIT SINGH H.NO. 290 MODEL GRAM LUDHIANA- 141002(PUNJAB) THE ITO WARD-6(1) LUDHIANA PAN NO: ACFPS2773K APPELLANT RESPONDENT !' ASSESSEE BY : SHRI ASHWANI KUMAR, C.A #!' REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT ITA NO. 1389/CHD/2019 ASSESSMENT YEAR : 2011-12 SHRI GURCHARAN SINGH H.NO. 290 MODEL GRAM LUDHIANA-141002 (PUNJAB) THE ITO WARD-6(5) LUDHIANA PAN NO: AEHPS1651N APPELLANT RESPONDENT !' ASSESSEE BY : SHRI ASHWANI KUMAR, C.A #!' REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT ITA NO. 1168/CHD/2019 ASSESSMENT YEAR : 2011-12 SHRI BALDEV PARSAD GUPTA 179, INDL.AREA A LUDHIANA, PUNJAB THE ITO W-6(1) RISHI NAGAR LUDHIANA, PUNJAB PAN NO: ABMPG6235G APPELLANT RESPONDENT !' ASSESSEE BY : SHRI ASHWANI KUMAR, C.A #!' REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT ITA NO. 62/CHD/2020 ASSESSMENT YEAR : 2007-08 M/S AKM SHARES & STOCKS (P) LTD., SCO NO.140141, SECTOR 34-A CHANDIGARH- 160034 THE ITO WARD-4(3), CHANDIGARH-160017 PAN NO: AAECA7225Q APPELLANT RESPONDENT !' ASSESSEE BY : SHRI SUDHIR SEHGAL, ADVOCATE #!' REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT $ %! & DATE OF HEARING : 21/12/2020 '()*! & DATE OF PRONOUNCEMENT : 21/12/2020 %'/ 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. 1387/CHANDI/2019 SMT. HARVINDER KAUR, LUDHIANA CIT(A)-3, LUDHIANA 14/08/2019 2. ITA NO. 1388/CHANDI/2019 SHRI BIKRAMJIT SINGH,LUDHIANA CIT(A)-3, LUDHIANA 14/08/2019 3. ITA NO. 1389/CHANDI/2019 SHRI GURCHARAN SINGH, LUDHIANA CIT(A)-3, LUDHIANA 01/06/2019 4. ITA NO. 1168/CHANDI/2019 SHRI BALDEV PRASAD GUPTA, LUDHIANA CIT(A)-3, LUDHIANA 01/06/2019 5. ITA NO. 62/CHANDI/2020 M/S AKM SHARES & STOCKS (P) LTD. CIT(A)-2, CHANDIGARH 04/10/2019 2. IN ALL THE ABOVE APPEALS THE LD. COUNSELS FOR THE A SSESSEES 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. 1387/CHANDI/2019 SMT. HARVINDER KAUR, LUDHIANA 796346740091220 2. ITA NO. 1388/CHANDI/2019 SHRI BIKRAMJIT SINGH,LUDHIANA 512757520020920 3. ITA NO. 1389/CHANDI/2019 SHRI GURCHARAN SINGH, LUDHIANA 796592870091220 4. ITA NO. 1168/CHANDI/2019 SHRI BALDEV PRASAD GUPTA, LUDHIANA 662962100201020 5. ITA NO. 62/CHANDI/2020 M/S AKM SHARES & STOCKS (P) LTD. 742069220241120 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 21/12/2020 SD/- SD/- .. .., (R.L. NEGI ) ( N.K. SAIN I) $ %&/ JUDICIAL MEMBER ! / VICE PRESIDENT AG DATE: 21/12/2020 (+! ,-.- 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