SH.AYUDIA KUMAR MANAWA, JAMMU V. INCOME TAX OFFICER, JAMMU

ITA 20/ASR/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4924 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 11 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 10-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AMIT KUD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENC HES, SMC AMRITSAR (VIRTUAL COURT AT CHANDIGARH) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT ITA NO.218/ASR/2018 ASSESSMENT YEAR : 2011-12 SHRI NARESH MITTAL, RAI COLONY, NAWANSHAHR, DISTT. SBS NAGAR VS . THE ITO NAWANSHAHR PAN NO: ABAPM8341H APPELLANT RESPONDENT ASSESSEE BY : SHRI AMIT KUD, CA ITA NO.500/ASR/2018 ASSESSMENT YEAR :2009-10 SHRI GAGANDEEP SINGH, 2, LAJPAT NAGAR, NAWANSHAHR DISTT. SBS NAGAR VS. THE ITO NAWANSHAHR PA N NO: AIZPS0918E APPELLANT RESPONDENT ASSESSEE BY : SHRI AMIT KUD, CA ITA NO.501/ASR/2018 ASSESSMENT YEAR :2010-11 SHRI SOHAN SINGH, 2, LAJPAT NAGAR, NAWANSHAHR, DISTT. SBS NAGAR VS. THE ITO NAWANSHAHR PAN NO: ABLPS8570M APPELLANT RESPONDENT ASSESSEE BY : SHRI AMIT KUD, CA ITA NO.20/ASR/2019 ASSESSMENT YEAR :2011-12 SHRI AYUDIA KUMAR MANAWA H.NO. 87-C, GREEN AVENUE LANE NO. 2, EXTN.1-A, SATYAM ROAD TRIKUTA NAGAR, JAMMU VS. THE ITO WARD 2(1), JAMMU PAN NO: ALAPM1 187D APPELLANT RESPONDENT ASSESSEE BY : SHRI DHEERAJ MAHAJAN, CA ITA NO.595/ASR/2019 ASSESSMENT YEAR :2009-10 SMT. JASVIR KAUR, L/H LATE SH SUCHA SINGH, VS. THE ITO WARD 2, KAPURTHALA 2 81 - MODEL TOWN, KAPURTHALA PAN NO: ACCPS8127J APPELLANT RESPONDENT ASSESSEE BY : SHRI J.S. BHASIN, ADVOCATE REVENUE BY : SHRI GIRISH BALI, DR 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. 218/ASR/2018 SHRI NARESH MITTAL CIT(A)-1 , JALANDHAR 31/01/2018 2. ITA NO. 500/ASR/2018 SHRI GAGANDEEP SINGH CIT(A) -1, JALANDHAR 10/07/2018 3. ITA NO. 501/ASR/2018 SHRI SOHAN SINGH CIT(A)-1, JALANDHAR 03/07/2018 4. ITA NO. 20/ASR/2019 SHRI AYUDIA KUMAR MANAWA CIT(A), JAMMU 20/08/2018 5. ITA NO. 595/ASR/2019 SMT. JASVIR KAUR CIT(A)-2, JALANDHAR 12/07/2018 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 ASSESSEE 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 MAY BE ALLOWED TO BE WITHDRAWN. THE DETAILS OF ABOV E SAID CERTIFICATES ARE AS UNDER: 3 SL.NO. APPEAL NO. NAME OF CASE CERTIFICATE NO. 1. ITA NO. 218/ASR/2018 SHRI NARESH MITTAL 83869970 0181220 2. ITA NO. 500/ASR/2018 SHRI GAGANDEEP SINGH 838694 130181220 3. ITA NO. 501/ASR/2018 SHRI SOHAN SINGH 8386838001 81220 4. ITA NO. 20/ASR/2019 SHRI AYUDIA KUMAR MANAWA 781038490041220 5. ITA NO. 595/ASR/2019 SMT. JASVIR KAUR 8576332402 11220 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. THE CIT(A) 5. DR, ITAT, AMRITSAR 6. GUARD FILE