SH. JULLUNDHER SINGH, GONIANA MANDI V. DY. COMMISSIONER OF INCOME TAX CIRCLE -2, BATHINDA

ITA 246/ASR/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6727 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 22-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENC H, AMRITSAR (VIRTUAL COURT AT CHANDIGARH) BEFORE: SHRI. N.K.SAINI, VP & SHRI, R.L. NEGI, JM ./ ITA NO. 303/ASR/2018 / ASSESSMENT YEAR : 2009-10 SHRI AMRIT SAGAR MITTAL, C/O M/S SONALIKA AGRO INDUSTRIES CORP. INDUSTRIAL ESTATE, JALANDHAR ROAD, HOSHIARPUR, PUNJAB-146001 THE DCIT HOSHIARPUR PUNJAB-146001 ./ PAN NO: AASPM1102D / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI SATISH BANSAL, CA ./ ITA NO. 304/ASR/2018 / ASSESSMENT YEAR : 2009-10 SHRI DEEPAK MITTAL C/O M/S SONALIKA AGRO INDUSTRIES CORP, INDUSTRIAL ESTATE, JALANDHAR ROAD, HOSHIARPUR, PUNJAB-146001 THE DCIT HOSHIARPUR, PUNJAB-146001 ./ PAN NO: AARPM7571R / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI SATISH BANSAL, CA ./ ITA NO. 246/ASR/2019 / ASSESSMENT YEAR : 2015-16 SHRI JULLUNDHER SINGH PROP. M/S HARDEV SINGH AND CO., GRAIN MARKET- GONIANA MANDI, PUNJAB THE DCIT CIRCLE-2, BATHINDA ./ PAN NO: ADNPS6411P / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI SUDHIR SEHGAL, ADVOCATE ./ ITA NO. 493/ASR/2019 / ASSESSMENT YEAR : 2011-12 SHRI KARTAR SINGH BASRA, H.NO. 40, TAGORE PARK, OPP. NEW SABJI MANDI, MAQSUDAN, JALANDHAR THE ITO JALANDHAR 2 ./ PAN NO: ASSPS0683H / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI J.S. BHASIN, ADVOCATE ! / REVENUE BY : SHRI RAVINDER MITTAL, ADDL. CIT ! &/ DATE OF HEARING : 12/01/2021 ! &/ DATE OF PRONOUNCEMENT : 12/01/2021 / // / ORDER PER BENCH: 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. 303/ASR/2018 SHRI AMRIT SAGAR MITTAL, HOSHIARPUR CIT(A)-1, JALANDHAR 01/02/2018 2. ITA NO. 304/ASR/2018 DEEPAK MITTAL, HOSHARPUR CIT(A)-1, JALANDHAR 01/02/2018 3. ITA NO. 246/ASR/2019 JULLUNDHER SINGH CIT(A), BA THINDA 15/02/2019 4. ITA NO. 493/ASR/2019 KARTAR SINGH, BASRA CIT(A)-1, JALNDHAR 18/06/2019 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 ASSESSEES SUBMITTED THAT SINCE THE ASSESSEES HAVE AVAILED THE IMMUNITY SCHEME I.E; VIVAD SE VISHWAS AND THE INCOME TAX DEPARTMENT HAS SINCE ISS UED 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 TH E APPEALS OF THE ASSESSEES 3 MAY BE ALLOWED TO BE WITHDRAWN. THE DETAILS OF ABOV E SAID CERTIFICATES ARE AS UNDER: SL.NO. APPEAL NO. NAME OF CASE CERTIFICATE NO. 1. ITA NO. 303/ASR/2018 SHRI AMRIT SAGAR MITTAL, HOSHIARPUR 857651340211220 2. ITA NO. 304/ASR/2018 DEEPAK MITTAL, HOSHARPUR 838897020181220 3. ITA NO. 246/ASR/2019 JULLUNDHER SINGH 9229928602 81220 4. ITA NO. 493/ASR/2019 KARTAR SINGH, BASRA 839233180181220 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 12/01/2021 SD/- SD/- . .. . . . . . . .. . . .. . , ,, , (R.L. NEGI ) ( N.K. SAIN I) 0 0 0 0 / / / / JUDICIAL MEMBER 12 12 12 12 / // / VICE PRESIDENT AG DATE: 12/01/2021 ! 3 43/ 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