Rubina Aggarwal, Panckula V. DCIT, CC, Patiala

ITA 1403/CHANDI/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0019 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-06-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 01-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DAYA INDER SINGH SIDHU CIT

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH B, CHANDIGARH (VIRTUAL COURT) , ! '# $ % & '#, () BEFORE: SH. SANJAY GARG, JM & SMT. ANNAPURNA GUPTA, AM ITA NO. 1363 & 1364/CHD/2019 ASSESSMENT YEAR : 2011-12 & 2013-14 SHRI PAWAN BANSAL ( HUF ) # 217, SECTOR 7, PANCHKULA THE DY. CIT CENTRAL CIRCLE, PATIALA PAN NO: AAIHP8994E APPELLANT RESPONDENT ITA NO. 1365/CHD/2019 ASSESSMENT YEAR : 2011-12 SHRI MUKUL BANSAL, #217, SECTOR-7, PANCHKULA, HARYANA THE DCIT, CC PATIALA PAN NO: AZPPB3083Q APPELLANT RESPONDENT ITA NO. 1403/CHD/2019 ASSESSMENT YEAR : 2013-14 RUBINA AGGARWAL C/O SH. TEJMOHAN SINGH, ADVOCATE, #527, SECTOR-10D CHANDIGARH THE DCIT, CC PATIALA PAN NO: ARZPA4502D APPELLANT RESPONDENT ITA NO. 1600/CHD/2019 ASSESSMENT YEAR : 2011-12 M/S MOTIA TOWNSHIP PVT. LTD. SCO: 393, 1 ST FLOOR, SECTOR-8 PANCHKULA THE DY. CIT CENTRAL CIRCLE, PATIALA PAN NO: AAECM8113D APPELLANT RESPONDENT !' ASSESSEE BY : SHRI TEJ MOHAN SINGH, ADVOCATE #!' REVENUE BY : SHRI DAYA INDER SINGH SIDHU, ADDL. CIT $ %! & DATE OF HEARING : 23/06/2020 '()*! & DATE OF PRONOUNCEMENT : 23/06/2020 2 (*/ ORDER PER BENCH: THESE ARE THE APPEALS BY DIFFERENT ASSESSEES AGAINS T THE SEPARATE ORDERS OF THE LD. CIT(A)-5, LUDHIANA. 2. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED THE A PPLICATION WITH ALL THE ABOVE APPEALS (COPY ENCLOSED) WHEREIN REQUEST FOR W ITHDRAWAL OF APPEAL HAS BEEN MADE. 3. LD. COUNSEL FOR THE ASSESSEE ALSO FURNISHED THE COPIES OF THE CERTIFICATES IN FORM NO. 3 ISSUED BY PR. CIT, CENTRAL, LUDHIANA UND ER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. 4. LD. DR DID NOT OBJECT IF THE APPEALS OF THE ASSE SSEES ARE DISMISSED AS WITHDRAWN. 5. AFTER CONSIDERING THE CONTENTS OF THE APPLICATIO N FURNISHED BY THE LD. COUNSEL FOR THE ASSESSEE AND THE SUBMISSIONS OF THE LD. DR, IT IS NOTICED THAT THE ASSESSEES AVAILED THE BENEFIT OF THE IMMUNITY SCHEM E UNDER VIVAD SE VISHWAS SCHEME AND FURNISHED THE AFORESAID CERTIFICATES FOR M NO. 3 AS PER FOLLOWING DETAILS: SR. NO. CASE NO. PARTY NAME CERTIFICATE NO. 1. ITA NO. 1363 /CHD/2019 PAWAN BANSAL (HUF) 33942 9430200520 2. ITA NO. 1364 /CHD/2019 PAWAN BANSAL, (HUF) 33899 5730190520 3. ITA NO. 1365 /CHD/2019 MUKUL BANSAL 339435110200 520 4. ITA NO. 1403 /CHD/2019 RUBINA AGGARWAL 338996630 190520 5. ITA NO. 1600 /CHD/2019 MOTIA TOWNSHIP PVT. LTD. 338972780190520 3 6. IN VIEW OF THE ABOVE THE APPEALS OF THE ASSESSEE S ARE DISMISSED AS WITHDRAWN. 7. IN THE RESULT, APPEALS OF THE ASSESSEES ARE DISM ISSED. (ORDER PRONOUNCED ON 23/06/2020) SD/- SD/- $ % & '#, (ANNAPURNA GUPTA) (SA NJAY GARG ) () / ACCOUNTANT MEMBER / JUDICIAL MEMBER AG DATE: 23 /06/2020 (+! ,-.- 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 (+ $ BY ORDER, ; # ASSISTANT REGISTRAR