Appeal details
Counselvise Citation
[2020] 109 COUNSELVISE.COM (IT) 7877 (ITAT-AMRITSAR)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
18 year(s) 6 month(s) 23 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
23-12-2020
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
DB
Assessment Year
1998-1999
Appeal Filed On
31-05-2002
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. 175/ASR/2002 / ASSESSMENT YEAR : 1998-99 ASSISTANT CIT HOSHIARPUR M/S MAX TELECOM VENTURES LTD. BHAI MOHAN SINGH NAGAR, RAIL MAZARA, TEHSIL BALACHAUR, DIST: NAWANSHAHAR ./ PAN NO: AABCM1204G / APPELLANT / RESPONDENT ./ ITA NO. 172/ASR/2002 / ASSESSMENT YEAR : 1998-99 M/S MAX TELECOM VENTURES LTD. BHAI MOHAN SINGH NAGAR, RAIL MAZARA, TEHSIL BALACHAUR, DIST: NAWANSHAHAR ASSISTANT CIT HOSHIARPUR ./ PAN NO: AABCM1204G / APPELLANT / RESPONDENT ./ ITA NO. 137/ASR/2003 / ASSESSMENT YEAR : 1999-2000 ASSISTANT CIT RANGE-II, JALANDHAR M/S MAX TELECOM VENTURES LTD. BHAI MOHAN SINGH NAGAR, RAIL MAZARA, TEHSIL BALACHAUR, DIST: NAWANSHAHAR ./ PAN NO: AABCM1204G / APPELLANT / RESPONDENT ./ ITA NO. 58/ASR/2014 / ASSESSMENT YEAR : 2006-07 THE DEPUTY CIT RANGE-II, JALANDHAR M/S MAX INDIA LTD., AS SUCCESSOR OF M/S MAX TELECOM VENTURES LTD. BHAI MOHAN SINGH NAGAR, RAIL MAZARA, TEHSIL ./ PAN NO: AABCM1204G / APPELLANT / RESPONDENT 2 CROSS OBJECTION NO. 17/ASR/2014 IN ( ./ ITA NO. 58/ASR/2014) / ASSESSMENT YEAR : 2006-07 M/S MAX TELECOM VENTURES LTD. BHAI MOHAN SINGH NAGAR, RAIL MAZARA, TEHSIL BALACHAUR, DIST: NAWANSHAHAR THE DEPUTY CIT RANGE-II, JALANDHAR ./ PAN NO: AABCM1204G / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI HARPREET S. AJMANI & ROHAN KHAR E, ADVOCATES ! / REVENUE BY : SMT. ABHA RANI SINGH, CIT DR ! &/ DATE OF HEARING : 23/12/2020 ! &/ DATE OF PRONOUNCEMENT : 23/12/2020 / // / ORDER PER BENCH: THE ABOVE CROSS APPEALS BY THE DEPARTMENT & THE ASS ESSEE AND CROSS OBJECTION BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF THE DIFFERENT LD. CIT(A)S AS PER FOLLOWING DETAILS SL.NO. APPEAL NO. NAME OF CASE CIT(APPEAL / S ) ORD ER DT. 1. ITA NO. 175/ASR/2002 ACIT VS. MAX TELECOM VENTURES LTD. CIT(A)-1, LUDHIANA 18/03/2002 2. ITA NO. 172/ASR/2002 MAX TELECOM VENTURES LTD. VS, ACIT CIT(A)-1, LUDHIANA 18/03/2002 3. ITA NO. 137/ASR/2003 ACIT VS. MAX TELECOM VENTURES LTD. CIT(A)-1, LUDHIANA 18/12/2002 4. ITA NO. 58/ASR/2014 C.O. NO. 17/ASR/2014 DCIT VS. MAX INDIA LTD. MAX INDIA LTD, VS, ACIT CIT(A), JALANDHAR 18/11/2013 3 2. DURING THE COURSE OF HEARING THE LD. COUNSELS FO R THE ASESSEE SUBMITTED THAT THE ASSESSEE HAD AVAILED THE BENEFIT OF IMMUNI TY SCHEME UNDER VIVAS SE VISWAS ACT 2020 AND FORM NOS. 3/5 HAD BEEN ISSUED B Y THE DEPARTMENT, THEREFORE, THE APPEALS BY THE DEPARTMENT NOW BECOME INFRUCTUOUS AND THE APPEAL AS WELL CROSS OBJECTION BY THE ASSESSEE MAY BE TREATED AS WITHDRAWN. . THE DETAILS OF ABOVE SAID CERTIFICATES ARE AS UNDER : SL.NO. APPEAL NO. NAME OF CASE CERTIFICATE NO. 1. ITA NO. 175/ASR/2002 MAX TELECOM VENTURES LTD. 335746600040520 2. ITA NO. 172/ASR/2002 MAX TELECOM VENTURES LTD. 3. ITA NO. 137/ASR/2003 MAX TELECOM VENTURES LTD. 337049790110520 4. ITA NO. 58/ASR/2014 C.O. NO. 17/ASR/2014 MAX INDIA LTD. 514200210020920 3. THE CIT DR COULD NOT CONTROVERT THE AFORESAID CO NTENTION OF THE LD. COUNSEL FOR THE ASSESSEE. 4. AFTER CONSIDERING THE SUBMISSIONS OF BOTH THE PA RTIES AND THE MATERIAL ON RECORD. IT IS NOTICED THAT IN THE PRESENT CASE SINC E THE ASSESSEE HAD AVAILED THE IMMUNITY UNDER THE VIVAS SE VISWAS SCHEME ACT 2020 AND THE COPIES OF THE FORM NO. 3/5 ISSUED BY THE DEPARTMENT HAD BEEN FURN ISHED, THEREFORE, THE APPEALS BY THE DEPARTMENT NOW BECOME INFRUCTUOUS AN D APPEAL OF THE 4 ASSESSEE AS WELL AS CROSS OBJECTION BY THE ASSESSEE ARE TO BE DISMISSED AS WITHDRAWN. 5. IN THE RESULT, APPEALS OF THE DEPARTMENT AS WELL AS THE APPEAL & THE CROSS OBJECTION BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED ON 23/12/2020 SD/- SD/- . .. . . . . . . .. . . .. . , ,, , (R.L. NEGI ) ( N.K. SAIN I) 0 0 0 0 / / / / JUDICIAL MEMBER 12 12 12 12 / // / VICE PRESIDENT AG DATE: 23/12/2020 ! 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
