SHRI BALBIR SINGH , HOSHIARPUR V. INCOME TAX OFICER, DASUYA

ITA 161/ASR/2018

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 8203 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 8 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 23-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: J S BHASIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, AMRITSAR (VIRTUAT COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA NOS. 158 TO 161/ASR/2018 A.Y : 2013-14, 2012-13, 2011-12, 2010-11 SHRI BALVIR SINGH, S/O SHRI MELA SINGH, VILLAGE AWAN BHIKHE SHAH, PO BEGOWAL, DASUYA. THE ITO, DASUYA. ./ PAN NO. AYVPS4538C / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI J.S.BHASIN, ADVOCATE / REVENUE BY : SHRI RAKESH KUMAR, ADDL. CIT #/ DATE OF HEARING : 25.11.2020 #/ DATE OF PRONOUNCEMENT : 25.11.2020 / // / ORDER PER N.K.SAINI, V.P.: THESE ARE FOUR APPEALS BY THE ASSESSEE DIRECTED AGA INST THE SEPARATE ORDERS OF LD. COMMISSIONERS OF INCOME TAX (APPEAL)-1, JALANDHAR DATED 04.01.2018 PERTAINING TO 2013-14, 2 012-13,, 2011-12 AND 2010-11 ASSESSMENT YEAR. 2. THE LD. COUNSEL FOR THE ASSESSEE MOVED APPLICATI ONS TO WITHDRAW THESE APPEALS STATING THEREIN THAT THE ASS ESSEE WANTS TO AVAIL IMMUNITY SCHEME I.E; VIVAD SE VISHWAS AND THE INCOME TAX DEPARTMENT HAS SINCE ISSUED FORM NO. 3 / 5, IN RESP ONSE TO THE APPLICATIONS FILED BY THE ASSESSEE, UNDER SECTION 5 (1) OF THE DIRECT 2 TAX VIVAD SE VISHWAS ACT, 2020, THEREFORE THE APPEA LS OF THE ASSESSEES MAY BE ALLOWED TO BE WITHDRAWN. 3. THE LD. DR DID NOT OBJECT IF THE ABOVE APPEALS O F THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 4. IN VIEW OF THE ABOVE, ALL THE APPEALS OF THE ASS ESSEE ARE DISMISSED AS WITHDRAWN. 5. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE A RE DISMISSED. ORDER PRONOUNCED ON 25/11/2020. SD/- SD/- (N.K. CHOUDHRY) (N.K. SAINI) JUDICIAL MEMBER VICE PRESIDENT POONAM DATED : 25/11/2020 , -, / 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