SHRI KARNAIL SINGH LAHORIAN WALA, HOSHIARPUR V. INCOME TAX OFFICER WARD DASUYA, DASUYA

ITA 180/ASR/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5361 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 23-09-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 04-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: PADAM BAHL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA NO. 310/ASR/2016 ASSESSMENT YEARS : 2011-12 SHRI GURDEV SINGH RANDHAWA, 504- GREEN AVENUE, AMRITSAR THE ITO, WARD 3(1), AMRITSAR ./ PAN/TAN ABT NO. PS3145C / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI PADAM BAHL, CA / REVENUE BY : SHRI CHARAN DAS, SR. DR IN ITA NO. 625 /ASR/2018 ASSESSMENT YEAR : 2007-08 SH. SUKHDEV SINGH, S/O SH. JARNAIL SINGH, VILLAGE- SULTAWIND PATTI BEHNIWAL, AMRITSAR THE ITO, WARD 3(4), AMRITSAR ./ PAN NO. BDYPS0483H / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI PADAM BAHL, CA / REVENUE BY : SHRI CHARAN DAS, SR. DR IN ITA NO. 371 /ASR/2016 ASSESSMENT YEAR : 2006-07 SHRI AMRIT LAL JAIN S/O SH. MOTI LAL JAIN (DECEASED), THROUGH HIS SON AND LEGAL HEIR SH. PURAN CHAND JAIN H.NO. 2907, JAIN MOHALLA, RAIKOT THE ITO WARD-3, MOGA RANGE, HQ. JAGRAON ./ PAN NO. ABMPJ9197L / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI SUDHIR SEHGAL, ADVOCATE / REVENUE BY : SHRI CHARAN DAS, SR. DR IN ITA NO. 372/ASR/2016 ASSESSMENT YEAR : 2006-07 SH. TILAK CHAND JAIN S/O SH. AMRIT LAL JAIN (DECEASED), THROUGH WIFE AND LEGAL HEIR SMT. SUNITARANI JAIN, H.NO. 2907, JAIN MOHALLA, THE ITO WARD -4, MOGA HQ JAGRAON 2 RAIKOT LUDHIANA ./ PAN NO. ABMPJ9196M / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI SUDHIR SEHGAL, ADVOCATE / REVENUE BY : SHRI CHARAN DAS, SR. DR IN ITA NO. 180/ASR/2018 ASSESSMENT YEAR : 2013-14 SHRI KARNAIL SINGH NEAR LAHORIAN WALA GURDWARA, JALALPUR, TANDA, HOSHIARPUR THE ITO WARD - DASUYA DASUYA ./ PAN NO. DOTPS5009P / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI SUDHIR SEHGAL, ADVOCATE / REVENUE BY : SHRI CHARAN DAS, SR. DR IN ITA NO. 241 /ASR/2018 ASSESSMENT YEAR : 2011-12 SMT. RAJINDER KAUR, MOHALLA GURU TEG BAHADUR, JAGRAON, LUDHIANA THE ITO, WARD-2, JAGRAON ./ PAN NO. ARBPK0898A / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI SUDHIR SEHGAL, ADVOCATE / REVENUE BY : SHRI CHARAN DAS, SR. DR IN ITA NOS. 469/ASR/2017 ASSESSMENT YEARS : 2009-10 SMT. RUPINDER KAUR, PROPRIETOR M/S R.K. TRADE LINKERS, OPPOSITE JYOTI THEATRE NAKODAR ROAD, JALANDHAR THE ITO, WARD-1(3), JALANDHAR ./ PAN NO. AECPB0695L / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI SAMEER BHATIA, ADVOCATE / REVENUE BY : SHRI CHARAN DAS, SR. DR IN ITA NO. 263/ASR/2018 ASSESSMENT YEAR : 2014-15 SHRI SARWAN SINGH CHANDI, VILL: BOOLPUR, P.O. THATTA NAWAN, SULTANPUR LODHI, KAPURTHALA(PB) THE ITO WARD-2, KAPURTHALA ./ PAN NO. ADQPC2113H 3 / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI J.S. BHASIN, ADVOCATE / REVENUE BY : SHRI CHARAN DAS, SR. DR #/ DATE OF HEARING : 23/09/2020 #/ DATE OF PRONOUNCEMENT : 23/09/2020 / // / 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. 310/ASR/2016 SHRI GURDEV SINGH RANDHAWA CIT(A)-1, AMRITSAR 19/02/2016 2. ITA NO. 625/ASR/2018 SHRI SUKHDEV SINGH CIT(A), AMRITSAR 29/08/2018 3. ITA NO. 371/ASR/2016 SHRI AMRIT LAL JAIN THRU L/ H CIT(A)-3, LUDHIANA 04/03/2016 4. ITA NO. 372/ASR/2016 SHRI TILAK CHAND JAIN THRU L/H CIT(A)-3, LUDHIANA 04/03/2016 5. ITA NO. 180/ASR/2018 SHRI KARNAIL SINGH CIT(A)-1 , JALANDHAR 25/01/2018 6. ITA NO. 241/ASR/2018 SMT. RAJINDER KAUR CIT(A)-3 , LUDHIANA 23/02/2018 7. ITA NO. 469/ASR/2017 SMT. RUPINDER KAUR CIT(A)-1 , JALANDHAR 28/04/2017 8. ITA NO. 263/ASR/2018 SHRI SARWAN SINGH CHANDI CI T(A)-2, JALANDHAR 16/03/2018 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 R ESPONSE 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: 4 SL.NO. APPEAL NO. NAME OF CASE CERTIFICATE NO. 1. ITA NO. 310/ASR/2016 SHRI GURDEV SINGH RANDHAWA 414458420230720 DT. 23/07/2020 2. ITA NO. 625/ASR/2018 SHRI SUKHDEV SINGH 44584754 0060820 DT. 16/08/2020 3. ITA NO. 371/ASR/2016 SHRI AMRIT LAL JAIN THRU L/ H 513358690020920 DT. 02/09/2020 4. ITA NO. 372/ASR/2016 SHRI TILAK CHAND JAIN THRU L/H 512771230020920 DT. 02/09/2020 5. ITA NO. 180/ASR/2018 SHRI KARNAIL SINGH 47522141 0190820 DT. 19/08/2020 6. ITA NO. 241/ASR/2018 SMT. RAJINDER KAUR 51278752 0020920 DT. 02/09/2020 7. ITA NO. 469/ASR/2017 SMT. RUPINDER KAUR 47301595 0180820 DT. 18/08/2020 8. ITA NO. 263/ASR/2018 SHRI SARWAN SINGH CHANDI 37 9444190030720 DT. 03/07/2020 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 23/09/2020 SD/- SD/- (N.K. CHOUDHRY) (N.K. SAINI) JUDICIAL MEMBER VICE PRESIDENT DATED : 23/09/2020 AG ,-, / 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