M/s Sinar Bulbs and Tubes Pvt. Ltd., Baddi V. ITO, Baddi

ITA 180/CHANDI/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8415 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 18-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH A, CHANDIGARH (VIRTUAL COURT) .., !' .. , # $% BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM ITA NO. 684/CHD/2019 ASSESSMENT YEAR : 2011-12 SMT. RAGINI GUPTA 475-A, MODEL TOWN EXTENSION LUDHIANA, PUNJAB THE ITO W-6(2), RISHI NAGAR LUDHIANA, PUNJAB PAN NO: AAVPG3994Q APPELLANT RESPONDENT !' ASSESSEE BY : SHRI ASHWANI KUMAR, CA #!' REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT ITA NO. 180/CHD/2020 ASSESSMENT YEAR : 2011-12 M/S SINAR BULBS AND TUBES PVT. LTD. 11/393 SUNDER VIHAR, PASCHIM VIHAR NEW DELHI-110087 THE ITO BADDI, BAROTIWALA ROAD BADDI, SIRMOUR- 173205 H.P. PAN NO: AAHCS7022A APPELLANT RESPONDENT ITA NO. 181/CHD/2020 ASSESSMENT YEAR : 2015-16 M/S SINAR BULBS AND TUBES PVT. LTD. BADDI, DISTT: SOLAN(H.P) THE ITO BADDI (H.P) PAN NO: AAHCS7022A APPELLANT RESPONDENT !' ASSESSEE BY : SHRI JASPAL SHARMA, ADVOCATE #!' REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT ITA NO. 175/CHD/2020 ASSESSMENT YEAR : 2012-13 DEVINDER SINGH VOHRA PROP. M/S CORNER HOTEL, NEAR BUS STAND, PATIALA- 147001, PUNJAB THE ITO WARD-4 AAYAKAR BHAWAN, PATIALA- 147001, PUNJAB 2 PAN NO: AAJPV1687K APPELLANT RESPONDENT !' ASSESSEE BY : SHRI VIPIN SETHI, ADVOCATE #!' REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT ITA NO. 1597/CHD/2019 ASSESSMENT YEAR : 2010-11 SHRI JOGA SINGH H.NO. 377, GILLCO VALLEY, SECTOR-127 MUNDI KHARAR, MOHALI THE ITO WARD-6(4) MOHALI PAN NO: AVRPS3077P APPELLANT RESPONDENT !' ASSESSEE BY : SHRI PARIKSHIT AGGARWAL, C.A #!' REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT ITA NO. 188/CHD/2020 ASSESSMENT YEAR : 2015-16 SHRI G.P. SINGH (HUF) SCF-41, BLOCK-I, SARABHA NAGAR LUDHIANA THE ITO WARD-6(5) LUDHIANA PAN NO: AADHG5075L APPELLANT RESPONDENT !' ASSESSEE BY : SHRI DAVINDER PAL SINGH, C.A #!' REVENUE BY : SMT. MEENAKSHI VOHRA, ADDL. CIT $ %! & DATE OF HEARING : 24/03/2021 '()*! & DATE OF PRONOUNCEMENT : 24/03/2021 $&/ 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: 3 SL.NO. APPEAL NO. NAME OF CASE CIT(APPEAL / S ) ORD ER DT. 1. ITA NO. 684/CHD/2019 SMT. RAGINI GUPTA CIT(A)-3, LUDHIANA 14/03/2019 2. ITA NO. 180/CHD/2020 M/S SINAR BULBS AND TUBES PVT. LTD. CIT(A), SHIMLA 25/11/2019 3. ITA NO. 181/CHD/2020 M/S SINAR BULBS AND TUBES PVT. LTD. CIT(A), SHIMLA 25/11/2019 4. ITA NO. 175/CHD/2020 SHRI DEVINDER SINGH VOHRA CIT(A), PATIALA 13/12/2019 5. ITA NO. 1597/CHD/2019 SHRI JOGA SINGH CIT(A)-2, CHANDIGARH 25/10/2019 6. ITA NO. 188/CHD/2020 G.P. SINGH (HUF) CIT(A)-3, LUDHIANA 01/05/2019 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. 684/CHD/2019 SMT. RAGINI GUPTA 512715110 020920 2. ITA NO. 180/CHD/2020 M/S SINAR BULBS AND TUBES PVT. LTD. 276085380270221 3. ITA NO. 181/CHD/2020 M/S SINAR BULBS AND TUBES PVT. LTD. 828289250161220 4. ITA NO. 175/CHD/2020 SHRI DEVINDER SINGH VOHRA 250442790110221 5. ITA NO. 1597/CHD/2019 SHRI JOGA SINGH 8300109001 61220 6. ITA NO. 188/CHD/2020 G.P. SINGH (HUF) 2866907101 00321 4 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 24/03/2021 SD/- SD/- .. .., (R.L. NEGI ) ( N.K. SAIN I) # $%/ JUDICIAL MEMBER / VICE PRESIDENT AG DATE: 24/03/2021 (+! ,-.- 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