SH. ROHIT GUPTA, SAMBA V. INCOME TAX OFFICER WARD-1(5), SAMBA

ITA 235/ASR/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7736 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 7 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 11-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH, “SMC” AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT ITA No.223/Asr/2018 Assessment Year: 2012-13 Smt. Zamrooda Lane No. 2, Umer Colony-B Lal Bazar, Srinagar Vs The ITO Ward-3(3) Raj Bagh Srinagar PAN NO: AAZPZ5936H Appellant Respondent Assessee by : Shri Bashir Ahmad Lone, CA Revenue by : Shri S.M. Surendranath, Sr. DR ITA Nos.235 TO 237/Asr/2019 Assessment Year: 2011-12 TO 2013-14 Shri Rohit Gupta M/s Rohit Trading Company Border Road, Ward No. 13 Samba, 184121, Jammu & Kashmir Vs The ITO Ward-1(5) Samba-181121 Vijaypur, Jammu & Kashmir PAN NO: ATUPG4875E Appellant Respondent Assessee by : Shri P.N. Arora, Advocate Revenue by : Shri S.M. Surendranath, Sr. DR ITA No.348/Asr/2019 Assessment Year: 2007-08 M/s Bhat Carpets Ahmad Nagar, Umerhera, Srinagar Vs The ITO Ward-3(1) Srinagar PAN NO: AADFB5986H Appellant Respondent Assessee by : Shri Bashir Ahmad Lone, CA Revenue by : Shri S.M. Surendranath, Sr. DR Date of Hearing : 25/11/2021 Date of Pronouncement : 25/11/2021 Order PER N.K. SAINI, VICE PRESIDENT All these appeals by the different assessees are directed against the separate orders of different Ld. Commissioners of Income Tax (Appeal) at various stations. as per following details: 2 Sl.No. Appeal No. Name of Case CIT(Appeal / s ) Order dt. 1. ITA No.223/Asr/2018 Smt. Zamrooda CIT(A)-2, Amritsar 24/01/2018 2. ITA Nos.235 to 237 /Asr/2019 Shri Rohit Gupta CIT(A), Jammu 24/01/2019 3. ITA No.348/Asr/2019 M/s Bhat Carpets CIT(A)-2, Amritsar 28/02/2019 2. In all the above appeals the Ld. Counsels for the Assessees furnished separate applications for withdrawal of the appeals. 3. During the course of hearing the Ld. Counsels for the Assessees submitted that since the assessees have availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has since issued Form No. 3, in response to the applications filed by the assessees, under section 5(1) of 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 are as under: Sl.No. Appeal No. Name of Case Certificate No. 1. ITA No.223/Asr/2018 Smt. Zamrooda 802270700101220 2. ITA Nos.235/Asr/2019 Shri Rohit Gupta 238887130030221 3. ITA Nos.236/Asr/2019 Shri Rohit Gupta 238965080030221 4. ITA Nos.237/Asr/2019 Shri Rohit Gupta 238889730030221 5. ITA No.348/Asr/2019 M/s Bhat Carpets 802265230101220 4. The Ld. DR did not object if the above appeals of the assessees are dismissed as withdrawn. 3 5. In view of the above the appeals of the assessees are dismissed as withdrawn. 6. In the result, appeals of the assessees are dismissed. (Order pronounced on 25/11/2021). Sd/- ( N.K. SAINI) VICE PRESIDENT AG Date: 25/11/2021 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