SH. ASHOK KUMAR S/O.SH. ROSAN LAL, HOSHIARPUR V. INCOME TAX OFFICER, DASUYA

ITA 222/ASR/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8043 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 9 month(s) 2 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: 04-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

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.80/ASR/2019 ASSESSMENT YEAR : 2011-12 SHRI RAKESH BAJAJ NEAR PUNJAB NATIONAL BANK, TULSI RAM STREET, KOT KAPURA VS. THE ITO WARD 3 (3), FARIDKOT PAN NO: ABDPB2737K APPELLANT RESPONDENT ITA NO.222/ASR/2019 ASSESSMENT YEAR :2011-12 SHRI ASHOK KUMAR S/O SHRI ROSHAN LAL, GANDHI COLONY, WARD NO. 08, TALWARA ROAD, MUKERIAN, HOSHIARPUR VS. TH E ITO DASUYA, HOSHIARPUR PAN NO: ANWPK7669J APPELLANT RESPONDENT ASSESSEE BY : NONE 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 THESE ARE THE APPEALS BY THE ASSESSEE AGAINST THE S EPARATE ORDERS OF DIFFERENT LD. CIT(APPEALS) AT VARIOUS STATIONS AS P ER FOLLOWING DETAILS: SL.NO. APPEAL NO. NAME OF CASE CIT(APPEAL / S ) ORD ER DT. 1. ITA NO. 80/ASR/2019 SHRI RAKESH BAJAJ CIT(A)-BAT HINDA 14/11/2018 2. ITA NO. 222/ASR/2019 SHRI ASHOK KUMAR CIT(A)-1, JALANDHAR 22/02/2019 2. DURING THE COURSE OF HEARING NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE. HOWEVER THE APPLICATIONS HAVE BEEN FURNIS HED BY THE ASSESSEES FOR WITHDRAWAL OF THESE APPEALS BY STATING THERE IN THA T THE ASSESSEES HAVE AVAILED 2 IMMUNITY BENEFIT UNDER THE VIVAD SE VISHWAS SCHEME ACT 2020 AND FORM NO. 3 HAVE BEEN ISSUED BY THE DEPARTMENT. 3. LD. DR DID NOT OBJECT IF THE APPEALS OF THE ASSE SSEES ARE DISMISSED AS WITHDRAWN. 4. IN THE PRESENT CASE, IT IS NOTICED THAT THE ASSE SSEES 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 ASSES SEES, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHW AS ACT, 2020, THE DETAILS OF ABOVE SAID CERTIFICATES ARE AS UNDER: SL.NO. APPEAL NO. NAME OF CASE CERTIFICATE NO. 1. ITA NO. 80/ASR/2019 SHRI RAKESH BAJAJ 8835506302 41220 2. ITA NO. 222/ASR/2019 SHRI ASHOK KUMAR 8391496501 81220 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