Chander Prakash Gupta, Solan V. DCIT,Circle, Solan

ITA 1604/CHANDI/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8238 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 24-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCHES, SMC CHANDIGARH .., ! BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT ITA NO. 1604/CHD/2019 ASSESSMENT YEAR : 2013-14 SHRI CHANDER PRAKASH GUPTA, C/O BINDAL AND COMPANY LOWE BAZAR, SOLAN DEPUTY COMMISSIONER OF INCOME TAX INCOME TAX OFFICE, PARWANOO PAN NO:AAQPG3392M APPELLANT RESPONDENT !' ASSESSEE BY : SHRI VISHAL MOHAN, ADVOCATE #!' REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT ITA NO. 310/CHD/2020 ASSESSMENT YEAR : 2011-12 SHRI MANU, S/O SHRI RAJ KUMAR # 523, ANANDPURI, NOORWALA ROAD, LUDHIANA, PUNJAB THE ITO WARD-3(4) LUDHIANA PAN NO:AWYPM0910B APPELLANT RESPONDENT !' ASSESSEE BY : SHRI ROHIT KAURA, ADVOCATE #!' REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT ITA NO. 866/CHD/2018 ASSESSMENT YEAR : 2002-03 SMT. SULAKSHANA AGGARWAL THROUGH L/H SH. ANKUSH AGGARWAL, C/O SH. TEJ MOHAN SINGH, # 527, SECTOR 10-D, CHANDIGARH THE ITO, W-4(2) WARD 4(2), CHANDIGARH PAN NO:ACYPA5831F APPELLANT RESPONDENT !' ASSESSEE BY : SHRI TEJMOHAN SINGH, ADVOCATE #!' REVENUE BY : SHRI ASHOK KHANN, ADDL. CIT ITA NO. 1599/CHD/2019 ASSESSMENT YEAR : 2011-12 2 MAST RAM PARASHAR SURINDER BABBAR, FCA, BABBAR & CO. CHARTERED ACCOUNTANTS, BABBAR BHAWAN, GREEN TOWER, SECTOR-1, PARWANOO, HIMACHAL PRADESH THE ITO NEAR DELHI GATE NAHAN-HIMACHAL PRADESH PAN NO: AAOPP6871A APPELLANT RESPONDENT !' ASSESSEE BY : SHRI SURINDER BABBAR, CA #!' REVENUE BY : SHRI ASHOK KHANN, ADDL. CIT $ %! & DATE OF HEARING : 06/01/2021 '()*! & DATE OF PRONOUNCEMENT : 06/01/2021 '#/ ORDER PER N.K. SAINI, VICE PRESIDENT 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. 1604/CHD/2019 SHRI CHANDER PRAKASH GUPTA CIT(A), SHIMLA 31/10/2019 2. ITA NO. 310/CHD/2020 SHRI MANU CIT(A)-1, LUDHIAN A 11/02/2020 3. ITA NO. 866/CHD/2018 SMT. SULAKSHANA AGGARWAL CIT(A)-2, CHANDIGARH 23/03/2017 4. ITA NO. 1599/CHD/2019 SHRI MAST RAM PARASHAR CIT(A), SHIMLA 14/10/2019 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 T HE INCOME TAX DEPARTMENT HAS SINCE ISSUED FORM NO. 3 / 5, 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 3 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. 1604/CHD/2019 SHRI CHANDER PRAKASH GUPTA 828322970161220 2. ITA NO. 310/CHD/2020 SHRI MANU 796516600091220 3. ITA NO. 866/CHD/2018 SMT. SULAKSHANA AGGARWAL 851589610201220 4. ITA NO. 1599/CHD/2019 SHRI MAST RAM PARASHAR 829375370161220 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 06/01/2021 SD/- .., ( N.K. SAINI) ! / VICE PRESIDENT AG DATE: 06/01/2021 (+! ,-.- 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