SH. GURBINDER SINGH SIDHU , NAWANSHAHR V. INCOME TAX OFFICER , NAWANSHAHR

ITA 144/ASR/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5878 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 21-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AABHA RANI SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENC H, AMRITSAR (VIRTUAL COURT AT CHANDIGARH) BEFORE: SHRI. N.K.SAINI, VP & SHRI, R.L. NEGI, JM ./ ITA NOS. 82 TO 85/ASR/2017 / ASSESSMENT YEARS : 2007-08 TO 2010-11 BALWINDER SI NGH KOHLI 10- JYOTI NAGAR NEAR INCOME TAX COLONY, JALANDHAR THE DCIT CENTRAL CIRCLE-II JALANDHAR ./ PAN NO: ADTPS2409R / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI ASHRAY SARNA, CA ! / REVENUE BY : SMT. AABHA RANI SINGH, CIT DR ./ ITA NO. 144/ASR/2019 / ASSESSMENT YEAR : 2009-10 GURBINDER SINGH SIDHU VPO SALOH NAWANSHAHR THE ITO NAWANSHAHR ./ PAN NO: DGRPS5693P / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI RAKESH JOSHI, ADVOCATE ! / REVENUE BY : SHRI DINESH GUPTA, DR ! &/ DATE OF HEARING : 01/09/2021 ! &/ DATE OF PRONOUNCEMENT : 01/09/2021 / // / 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 ) ORD ER DT. 1. ITA NO. 82/ASR/2017 SHRI BALWINDER SINGH KOHLI C IT(A)-1, JALANDHAR 29/11/2016 2 2. ITA NO. 83/ASR/2017 SHRI BALWINDER SINGH KOHLI C IT(A)-1, JALANDHAR 29/11/2016 3. ITA NO. 84/ASR/2017 SHRI BALWINDER SINGH KOHLI C IT(A)-1, JALANDHAR 29/11/2016 4. ITA NO. 85/ASR/2017 SHRI BALWINDER SINGH KOHLI CIT(A)-1, JALANDHAR 29/11/2016 5. ITA NO. 144/ASR/2019 SHRI GURBINDER SINGH SIDHU CIT(A)-1, JALANDHAR 28/12/2018 2. IN ALL THE ABOVE APPEALS THE LD. COUNSELS FOR TH E ASSESSEES FURNISHED SEPARATE APPLICATIONS FOR WITHDRAWAL 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 THE INCOME TAX DEPARTMENT HAS SINCE ISS UED FORM NO. 3 , IN RESPONSE TO THE APPLICATIONS FILED BY THE ASSESSEES , UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THEREFORE TH E APPEALS OF THE ASSESSEES MAY BE ALLOWED TO BE WITHDRAWN. THE DETAILS OF ABOV E SAID CERTIFICATES ARE AS UNDER: SL.NO. APPEAL NO. NAME OF CASE CERTIFICATE NO. 1. ITA NO. 82/ASR/2017 SHRI BALWINDER SINGH KOHLI 2 20690840200121 2. ITA NO. 83/ASR/2017 SHRI BALWINDER SINGH KOHLI 2 30695600200121 3. ITA NO. 84/ASR/2017 SHRI BALWINDER SINGH KOHLI 2 20702070200121 4. ITA NO. 85/ASR/2017 SHRI BALWINDER SINGH KOHLI 220699140200121 5. ITA NO. 144/ASR/2019 SHRI GURBINDER SINGH SIDHU 341952320160421 4. THE LD. DR DID NOT OBJECT IF THE ABOVE APPEALS O F THE ASSESSEES ARE DISMISSED AS WITHDRAWN. 3 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 01/09/2021. SD/- SD/- . .. . . . . . . .. . . .. . , ,, , (R.L. NEGI ) ( N.K. SAIN I) 0 0 0 0 / / / / JUDICIAL MEMBER 12 12 12 12 / // / VICE PRESIDENT AG DATE: 01/09/2021 ! 3 43/ 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