Simran Gill, Kharar V. ITO, W-6(3), Mohali

ITA 1534/CHANDI/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0804 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 03-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH A, CHANDIGARH (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT AND SHRI R.L. NEGI, JUDICIAL MEMBER ITA NO. 80/CHD/2019 ASSESSMENT YEAR : 2013-14 SANDEEP GUPTA R/O 91/92, MAHAVIR NAGAR FEROZEPUR ROAD, LUDHIANA THE ITO WARD-7(2) LUDHIANA ./ PAN NO. AAVPG3934A / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI SUDHIR SEHGAL, ADVOCATE / REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT ITA NO. 312/CHD/2019 ASSESSMENT YEAR : 2014-15 M/S RICH INFRA DEVELOPERS INDIA LTD. SCO 144-145, 3 RD FLOOR, SECTOR 34A, CHANDIGARH THE ASST. CIT CIRCLE-4(1) CHANDIGARH ./ PAN NO. AAFCR3888R / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI PARIKSHIT AGGARWAL, C.A / REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT ITA NO. 794/CHD/2019 ASSESSMENT YEAR : 2017-18 SHRI BIPAN JINDAL H.NO. 276, MODEL GRAM, LUDHIANA THE ITO WARD-6(1) LUDHIANA ./ PAN NO. ACKPJ2665C / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI SUDHIR SEHGAL, ADVOCATE / REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT 2 ITA NO. 1534 & 1535/CHD/2019 ASSESSMENT YEAR : 2010-11 SIMRAN GILL W/O SHRI. GURINDER SINGH GILL, 3334, SECTOR 125, SUNNY ENCLAVE KHARAR, (MOHALI) THE ITO WARD 6(3), MOHALI ./ PAN NO. DOXPS6081D / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI GULSHAN ARORA, ADVOCATE / REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT ITA NO. 1038/CHD/2019 ASSESSMENT YEAR : 2011-12 SHRI SUKHDEV SINGH VPO- KHADIAL, TEHSIL-SUNAM SANGRUR THE ITO WARD, SUNAM ./ PAN NO. CTPPS3172M / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI T.N. SINGLA, C.A / REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT ! ' # / DATE OF HEARING : 16/12/2020 $%&'() # / DATE OF PRONOUNCEMENT : 16/12/2020 / 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. 80/CHANDI/2019 SHRI SANDEEP GUPTA, LUDHIANA CIT(A)-2, LUDHIANA 22/11/2018 2. ITA NO. 312/CHANDI/2019 M/S RICHA INFRA DEVELOPERS INDIA LTD. CIT(A)-2, CHANDIGARH 30/07/2018 3. ITA NO. 794/CHANDI/2019 SHRI. BIPEN JINDAL, LUDHIANA CIT(A)-3, LUDHIANA 12/02/2019 4. ITA NO. 1534 & 1535/CHANDI/2019 SMT. SIMRAN GILL , KHARAR CIT(A)-3, CHANDIGARH 09/09/2019 5. ITA NO. 1038/CHANDI/2019 SHRI. SUKHDEV SINGH, SUNAM CIT(A)-PATIALA 30/05/2019 3 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. 80/CHANDI/2019 SHRI SANDEEP GUPTA, LUDHIANA 718089810121120 2. ITA NO. 312/CHANDI/2019 M/S RICHA INFRA DEVELOPERS INDIA LTD. 741972260241120 3. ITA NO. 794/CHANDI/2019 SHRI. BIPEN JINDAL, LUDHIANA 679044550271020 4. ITA NO. 1534 & 1535/CHANDI/2019 SMT. SIMRAN GILL , KHARAR 742141980241120 5. ITA NO. 1038/CHANDI/2019 SHRI. SUKHDEV SINGH, SUNAM 703322810061120 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 16/12/2020 SD/- SD/- (R.L. NEGI) (N.K. SAINI) JUDICIAL MEMBER VICE PRESIDENT DATED : 16/12/2020 AG *% +,-. -( / COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. CIT 4. THE CIT(A) 5. DR, ITAT, CHANDIGARH 6. GUARD FILE