SHRI JOGINDER SINGH , HOSHIARPUR V. INCOME TAX OFFICER, DASUYA, HOSHIARPUR

ITA 226/ASR/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9981 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 10 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 18-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GHANSHAM SHARMA ACIT

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR SMC, AMRITSAR (VIRTUAL COURT AT CHANDIGARH) BEFORE: SHRI N.K. SAINI, HON,BLE VICE-PRESIDENT ITA NO. 226/ASR/2018 ASSESSMENT YEAR : 2010-11 SHRI JOGINDER SINGH VILL. MANGA, PO. GARHDIWALA, TH. DASUYA, HOSHIARPUR. THE ITO, DASUYA, HOSHIARPUR. ./ PAN NO: CAVPS9870H / APPELLANT / RESPONDENT ITA NO. 582/ASR/2019 ASSESSMENT YEAR : 2011-12 SMT. JASVIR KAUR SAHOTA W/O PRITPAL SINGH, H.NO. 697, WARD NO. 6, VPO, GARDHIWALA, TH. DASUYA, HOSHIARPUR. THE ITO, DASUYA, HOSHIARPUR. ./ PAN NO: DDKPS1264Q / APPELLANT / RESPONDENT ITA NO. 47/ASR/2019 ASSESSMENT YEAR : 2008-09 SHRIBALKAR SINGH S/O TARSEM SINGH, VILLAGE-REHPA, PO-HAKIMPUR, TEHSIL- NAWANSHAHAR. THE ITO, NAWANSHAHAR. ./ PAN NO: AYDPS0482M / APPELLANT / RESPONDENT 2 ITA NO. 197/ASR/2019 ASSESSMENT YEAR : 2010-11 SHRI KULDEEP PARKASH KAPOOR S/O RAM NATH KAPOOR, M-7A, GREEN AVENUE, AMRITSAR. THE ITO, WARD-5(3), AMRITSAR. ./ PAN NO: AAAHK7516B / APPELLANT / RESPONDENT / ASSESSEE BY : ALL NONE / REVENUE BY : SHRI GHANSHAM SHARMA (ACIT) #/ DATE OF HEARING : 09/03/2021 #/ DATE OF PRONOUNCEMENT : 09/03/2021 / // / 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 INCOME TAX (APPEA L) AT VARIOUS STATIONS AS PER FOLLOWING DETAILS:- SL. NO. APPEAL NO. NAME OF CASE CIT(APPEAL/S) ORDER DT. 1. ITA NO. 226/ASR/2018 SHRI JOGINDER SINGH CIT(A )-1, JALANDHAR 29.03.2018 2. ITA NO. 582/ASR/2019 SMT. JASVIR KAUR SAHOTA CI T(A)-1, JALANDHAR 28.05.2019 3 ITA NO. 47/ASR/2019 SHRI BALKAR SINGH CIT(A)-1, JALANDHAR 09.10.2018 4. ITA NO. 197/ASR/2019 SHRI KULDEEP PARKASH KAPOOR CIT(A)-2, AMRITSAR 03.12.2018 3 2. IN ALL THE ABOVE APPEALS THE LD. COUNSELS FOR TH E ASSESSEE OR ASSESSEES THEMSELVES FURNISHED SEPARATE APPLICATIONS FOR WITHDRAWAL OF T HE APPEALS. 3. DURING THE COURSE OF HEARING, NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEES. IN THE PRESENT CASES, IT IS NOTICED THAT THE ASSESSEES HAVE AVAILED THE IMMUNITY SCHEME I.E. VIVAD SE VISHWAS AND THE INCOME TAX DEPARTMENT HAS SINCE ISSUED FORM NOS. 3/5, IN RESPONSE TO THE APPLICATIONS FILED BY THE ASSESSEES , UNDER SECTION 5(1) TO THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THEREFORE, THE APPEALS OF THE ASSESSEES MAY BE ALLOWED TO BE WITHDRAWN. THE DETAILS OF ABOVE SAID CERTIFICATES A RE AS UNDER:- SL. NO. APPEAL NO. NAME OF CASE CERTIFICATE NO. 1. ITA NO. 226/ASR/2018 SHRI JOGINDER SINGH 23453 4900310121 2. ITA NO. 582/ASR/2019 SMT. JASVIR KAUR SAHOTA 23 1571500290121 3 ITA NO. 47/ASR/2019 SHRI BALKAR SINGH 1222425700 70121 4. ITA NO. 197/ASR/2019 SHRI KULDEEP PARKASH KAPOOR 234610450310121 4. THE LD. DR DID NOT OBJECT IF THE ABOVE APPEALS O F THE ASSESSEE 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 IN THE OPEN COURT ON 09/03/2021) SD/- (N.K. SAINI) VICE PRESIDENT DATE: 09/03/2021 SANTOSH COPY OF THE ORDER FORWARDED TO : 4 1. THE APPELLANT 2. THE RESPONDENT 3. CIT 4. THE CIT(A) 5. DR, ITAT, AMRITSAR 6. GUARD FILE BY ORDER, ASSISTANT REGISTRAR