Deepak Bajaj, Ludhiana V. ACIT, CC-3, Ludhiana

ITA 1225/CHANDI/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1380 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 09-09-2019
• 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. 639/CHD/2017 ASSESSMENT YEAR : 2007-08 SANJAY WEAVING INDUSTRIES INDUSTRIAL AREA SANSARPUR TERRACE, DIST. KANGRA THE DCIT CIRCLE, PALAMPUR PAN NO: AAYFS1954M APPELLANT RESPONDENT !' ASSESSEE BY : SHRI TEJMOHAN SINGH, ADVOCATE #!' REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT ITA NO. 1224/CHD/2019 ASSESSMENT YEAR : 2013-14 SHRI DEEPAK BAJA J 70-A, SHASTRI NAGAR LUDHIANA- PUNJAB THE ACIT, CC - 3 LUDHIANA- PUNJAB PAN NO: ABJPB9964C APPELLANT RESPONDENT ITA NO. 1225/CHD/2019 ASSESSMENT YEAR : 2014-15 SHRI DEEPAK BAJAJ 70-A, SHASTRI NAGAR LUDHIANA- PUNJAB THE ACIT, CC - 3 LUDHIANA- PUNJAB PAN NO: ABJPB9964C APPELLANT RESPONDENT ITA NO. 1227/CHD/2019 ASSESSMENT YEAR : 2013-14 SMT. KAMNA BAJAJ 70-A, SHASTRI NAGAR LUDHIANA- PUNJAB THE ACIT, CC - 3 LUDHIANA- PUNJAB PAN NO: ABFPB7822F APPELLANT RESPONDENT !' ASSESSEE BY : SHRI. RAJEEV AGGARWAL, CA #!' REVENUE BY : DR. G.S. PHANI KISHORE, CIT 2 ITA NO. 1124/CHD/2013 ASSESSMENT YEAR : 2006-07 SHRI LEELA DHARI SACHDEVA H.NO. 512, SECTOR-10, PANCHKULA THE ITO WARD-1, PANCHKULA PAN NO: APQPS5301B APPELLANT RESPONDENT !' ASSESSEE BY : SHRI PARIKSHIT AGGARWAL, CA #!' REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT $ %! & DATE OF HEARING : 18/01/2021 '()*! & DATE OF PRONOUNCEMENT : 09/02/2021 $&/ 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 ) OR DER DT. 1. ITA NO. 639/CHD/2017 SANJAY WEAVING INDUSTRIES CIT(A), PALAMPUR 13/02/2017 2. ITA N O . 1224/CHD/2019 SHRI DEEPAK BAJAJ CIT(A)-5, LUDHIANA 27/06/2019 3. ITA NO. 1225/CHD/2019 S HRI DEEPAK BAJAJ CIT(A)-5, LUDHIANA 27/06/2019 4. ITA NO. 1227/CHD/2019 SMT. KAMNA BAJAJ CIT(A)-5, LUDHIANA 27/06/2019 5. ITA NO. 1124/CHD/2013 SHRI LEELA DHARI SACHDEVA CIT(A)-PANCHKULA 26/09/2013 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: 3 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 09/02/2021. SD/- SD/- .. .., (R.L. NEGI ) ( N.K. SAIN I) # $%/ JUDICIAL MEMBER / VICE PRESIDENT AG DATE: 09/02/2021 (+! ,-.- 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 SL.NO. APPEAL NO. NAME OF CASE CERTIFICATE NO. 1. ITA NO. 639/CHD/2017 SANJAY WEAVING INDUSTRIES 111712260060121 2. ITA NO. 1224/CHD/2019 SHRI DEEPAK BAJAJ 670260310231020 3. ITA NO. 1225/CHD/2019 SHRI DEE PAK BAJAJ 219747040190121 4. ITA NO. 1227/CHD/2019 SMT. KAMNA BAJAJ 884235590241220 5. ITA NO. 1124/CHD/2013 SHRI LEELA DHARI SACHDEVA 793862350081220