Appeal details
Counselvise Citation
[2021] 109 COUNSELVISE.COM (IT) 1926 (ITAT-AMRITSAR)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 11 month(s) 28 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
23-02-2021
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
DB
Assessment Year
2014-2015
Appeal Filed On
25-02-2019
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 NO. 300/ASR/2016 / ASSESSMENT YEAR : 2006-07 DARSHAN GARG(HUF) C/O M/S HOTEL SAGAR, G.T. ROAD, BATHINDA THE ASSTT. CIT CIRCLE-1, BATHINDA ./ PAN NO: AABHD2765E / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI P.N. ARORA, ADVOCATE ! / REVENUE BY : SHRI RAKESH KUMAR, DR ./ ITA NO. 165/ASR/2018 / ASSESSMENT YEAR : 2011-12 M/S PU PNEJA AGRI FARMS(P) LTD. FAZILKA THE ITO WARD-2(4), ABOHAR ./ PAN NO: AEVPA4091C / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI P.N. ARORA, ADVOCATE ! / REVENUE BY : SHRI RAKESH KUMAR, DR ./ ITA NO. 166/ASR/2018 / ASSESSMENT YEAR : 2011-12 SHRI VIPIN KUMAR S/O MEHAR CHAND, H.NO. 195, KRISHNA GALI, FAZILKA THE ITO WARD-2(4), ABOHAR ./ PAN NO: AHDPK6078Q / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI P.N. ARORA, ADVOCATE ! / REVENUE BY : SHRI RAKESH KUMAR, DR ./ ITA NO. 789/ASR/2017 / ASSESSMENT YEAR : 2008-09 SHRI RANJIT SINGH BRAHAMPURA 30- GURU HAR RAI AVENUE OPP. KHALSA COLLEGE, AMRITSAR THE DCIT CIRCLE-3, AMRITSAR ./ PAN NO: AAUPB5573H / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI VIPUL ARORA, CA 2 ! / REVENUE BY : SHRI RAKESH KUMAR, DR ./ ITA NO. 641/ASR/2019 / ASSESSMENT YEAR : 2010-11 SHRI SW ARAN SINGH THAKUR S/O SHER SINGH THAKUR VILL: PADHIAN LAHRI, MADHOPUR ROAD PATHANKOT THE ITO, WARD 6(3), PATHANKOT ./ PAN NO: AFDPT3033J / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI VIPUL ARORA, CA ! / REVENUE BY : SHRI RAKESH KUMAR, DR ./ ITA NO. 642/ASR/2019 / ASSESSMENT YEAR : 2011-12 SHRI SWARAN SINGH THAKUR S/O SHER SINGH THAKUR VILL: PADHIAN LAHRI, MADHOPUR ROAD PATHANKOT TH E ITO WARD 6(3), PATHANKOT ./ PAN NO: AFDPT3033J / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI VIPUL ARORA, CA ! / REVENUE BY : SHRI RAKESH KUMAR, DR ./ ITA NO. 296/ASR/2018 / ASSESSMENT YEAR : 2012-13 M/S JATINDER FINANCE PVT. LTD. 406, 4 TH FLOOR, SHRILOK COMPLEX, H.B. ROAD RANCHI THE ITO WARD 3(1), JALANDHAR ./ PAN NO: AAACJ3370M / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI SUDHIR SEHGAL, ADVOCATE ! / REVENUE BY : SMT. PRABHJOT KAUR, CIT DR ./ ITA NO. 146/ASR/2019 / ASSESSMENT YEAR : 2014-15 M/S JATINDER FINANCE PVT. LTD. THE ITO 3 406, 4 TH FLOOR, SHRILOK COMPLEX, H.B. ROAD RANCHI WARD 3(4), JALANDHAR ./ PAN NO: AAACJ3370M / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI SUDHIR SEHGAL, ADVOCATE ! / REVENUE BY : SMT. PRABHJOT KAUR, CIT DR ./ ITA NO. 415/ASR/2018 / ASSESSMENT YEAR : 2009-10 SHRI AMAR SINGH JAIMIT SINGH ROAD, MOGA THE ITO WARD-3, MOGA ./ PAN NO: BIPS0825A / APPELLANT / RESPONDENT ! / ASSESSEE BY : NONE ! / REVENUE BY : SHRI RAKESH KUMAR, DR ./ ITA NO. 458/ASR/2018 / ASSESSMENT YEAR : 2013-14 D D INTERNATIONAL PVT. LTD. 26- THE MALL, AMRITSAR THE DY. CIT CIRCLE-5, AMRITSAR ./ PAN NO: AABCD0696B / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI ASHWANI KALIA, CA ! / REVENUE BY : SHRI RAKESH KUMAR, DR ./ ITA NO. 459/ASR/2018 / ASSESSMENT YEAR : 2013-14 D D INTERNATIONAL PVT. LTD. 26- THE MALL, AMRITSAR THE DY. CIT CIRCLE-5, AMRITSAR ./ PAN NO: AABCD0696B / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI ASHWANI KALIA, CA ! / REVENUE BY : SHRI RAKESH KUMAR, DR 4 ./ ITA NO. 489/ASR/2018 / ASSESSMENT YEAR : 2015-16 M/S GOLDEN SERVICE CENTRE VILL: SALALA TEHSIL BHOGPUR, DIST: JALANDHAR THE ITO WARD - 4(2) JALANDHAR ./ PAN NO: AADFG7166L / APPELLANT / RESPONDENT ! / ASSESSEE BY : NONE ! / REVENUE BY : SHRI RAKESH KUMAR, DR ! &/ DATE OF HEARING : 23/02/2021 ! &/ DATE OF PRONOUNCEMENT : 23/02/2021 / // / ORDER PER N.K. SAINI, VICE PRESIDENT: 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. 300/ASR/2016 SHRI DARSHAN GARG CIT(A), B ATHINDA 28/03/2016 2. ITA NO. 165/ASR/2018 PUPNEJA AGRI FARMS P. LTD. CIT(A), BATHINDA 27/02/2 018 3. ITA NO. 166 /ASR/2018 SHRI VIPIN KUMAR CIT(A), BATHINDA 27/02/2018 4. ITA NO. 789/ASR/2017 SHRI RANJIT SINGH THAKUR CIT(A), AMRITSAR 21/09/2017 5. ITA NO. 641/ASR/2019 SHRI SWARAN SINGH THAKUR CIT(A)-2, AMRITSAR 31/07/2019 6. ITA NO. 642 /ASR/2019 SHRI SWARAN SINGH THAKUR CIT(A)-2, AMRITSAR 31/07/2019 7. ITA NO. 296/ASR/2018 JATINDER FINANCE P. LTD. CIT(A)-2, JALANDHAR 16/03/2018 8. ITA NO. 146/ASR/2019 JATINDER FINANCE P. LTD. CIT(A)-2, JALANDHAR 26/12/ 2018 9. ITA NO. 415/ASR/2018 AMAR SINGH CIT(A)-4, LUDHIANA 25/04/2018 10. ITA NO. 458/ASR/2018 D.D. INTERNATIONAL P.LTD. CIT(A)-2, AMRITSAR 20/06/ 2018 11. ITA NO.459/ASR/2018 D.D. INTERNATIONAL P. LTD. CIT(A)-2, AMRITSAR 25/06 /2018 12. ITA NO. 489/ASR/2018 GOLDEN SERVICE CENTRE CIT(A)-2, JALANDHAR 05/07/201 8 2. IN ALL THE ABOVE APPEALS THE ASSESSEES / LD. COUNSE LS FOR THE ASSESSEES FURNISHED SEPARATE APPLICATIONS FOR WITHDRAWAL 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 THE INCOME TAX DEPARTMENT HAS SINCE ISSUED FORM NO. 3 , IN RESPONSE TO THE APPLICATIONS 5 FILED BY THE ASSESSEES, UNDER SECTION 5(1) OF THE DIREC T TAX 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. 300/ASR/2016 SHRI DARSHAN GARG 203403400 120121 2. ITA NO. 165/ASR/2018 PUPNEJA AGRI FARMS P. LTD. 790506950071220 3. ITA NO. 166 /ASR/2018 SHRI VIPIN KUMAR 883735040241220 4. ITA NO. 789/ASR/2017 SHRI RANJIT SINGH THAKUR 234622200310121 5. ITA NO. 641/ASR/2019 SHRI SWARAN SINGH THAKUR 203414180120121 6. ITA NO. 642 /ASR/2019 SHRI SWARAN SINGH THAKUR 203418200120121 7. ITA NO. 296/ASR/2018 JATINDER FINANCE P. LTD. 234523720310121 8. ITA NO. 146/ASR/2019 JATINDER FINANCE P. LTD. 234524350310121 9. ITA NO. 415/ASR/2018 AMAR SINGH 239000760030221 10. ITA NO. 458/ASR/2018 D.D. INTERNATIONAL P.LTD. 237188850020221 11. ITA NO.459/ASR/2018 D.D. INTERNATIONAL P. LTD. 237188850020221 12. ITA NO. 489/ASR/2018 GOLDEN SERVICE CENTRE 244835030080221 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 23/02/2021. SD/- SD/- . .. . . . . . . .. . . .. . , ,, , (R.L. NEGI ) ( N.K. SAIN I) 0 0 0 0 / / / / JUDICIAL MEMBER 12 12 12 12 / // / VICE PRESIDENT AG DATE: 23/02/2021 ! 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
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