SHRI MANIK GARG, JALANDHAR V. INCOME TAX OFFICER WARD-II(2), JALANDHAR

ITA 253/ASR/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0707 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 22-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: H.S. DHILLON
• Assessee Lawyers: RANJAN SEHGAL

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. 134/ASR/2018 / ASSESSMENT YEAR : 2014-15 M/S CHATURBHUJ MITTAL(HUF) V-13, 52 MITTAL UDYOG BUILDING, LADOWALI ROAD, JALANDHAR THE ACIT CIRCLE-III, JALANDHAR ./ PAN NO: AABHC5817N / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI J.S. BHASIN, ADVOCATE ! / REVENUE BY : SHRI H.S. DHILLON, DR ./ ITA NO. 281/ASR/2018 / ASSESSMENT YEAR : 2014-15 SHRI DAVINDER PAL ARORA S/O SHRI LABH CHAND, MODEL TOWN HOSHIARPUR THE ITO WARD-1, HOSHIARPUR ./ PAN NO: AEVPA4091C / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI J.S. BHASIN, ADVOCATE ! / REVENUE BY : SHRI H.S. DHILLON, DR ./ ITA NO. 253/ASR/2019 / ASSESSMENT YEAR : 2016-17 SHRI MANIK GARG, PROP. M/S GARG INTERNATIONAL VILL & PO SHEKHE PIND, OLD HOSHIARPUR ROAD, JALANDHAR THE ITO WARD-II(2) JALANDHAR ./ PAN NO: ADGPG5824P / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI J.S. BHASIN, ADVOCATE ! / REVENUE BY : SHRI H.S. DHILLON, DR ./ ITA NO. 254/ASR/2019 / ASSESSMENT YEAR : 2016-17 SHRI AVINASH CHANDER, PROP. M/S GARG CHEMICAL INDUSTRIES, SANTOKHPURA OLD HOSHIARPUR ROAD, JALANDHAR THE ITO WARD-II(1), JALANDHAR ./ PAN NO: AAPPC0371D 2 / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI J.S. BHASIN, ADVOCATE ! / REVENUE BY : SHRI H.S. DHILLON, DR ./ ITA NO. 142/ASR/2018 / ASSESSMENT YEAR : 2009-10 M/S ROYAL ENCLAVE LIMITED KESHO RAM GUPTA (DIRECTOR) GUPTA MATCHING CENTRE, MIDHU MAL STREET, BACK SIDE DHOBI BAZAAR, BATHINDA THE ITO WARD-1(1), BATHINDA ./ PAN NO: AACCR8685D / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI P.N. ARORA, ADVOCATE ! / REVENUE BY : SHRI H.S. DHILLON, DR ./ ITA NO. 312/ASR/2019 / ASSESSMENT YEAR : 2015-16 M/S HOTEL SAPPHIRE BARNALA BYE PASS ROAD, BATHINDA THE ITO, WARD-1(1), BATHINDA ./ PAN NO: AAHFH8535J / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI P.N. ARORA, ADVOCATE ! / REVENUE BY : SHRI H.S. DHILLON, DR ./ ITA NO. 308/ASR/2019 / ASSESSMENT YEAR : 2011-12 SHRI BASANT KUMAR PROP. M/S BASANT PETRO CENTRE VILL: GUMJAL, ABOHAR T HE DCIT CIRCLE-II, BATHINDA ./ PAN NO: ABLPK5995L / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI P.N. ARORA, ADVOCATE ! / REVENUE BY : SHRI H.S. DHILLON, DR ./ ITA NO. 597/ASR/2019 / ASSESSMENT YEAR : 2011-12 3 SATWINDER SINGH S/O SH JAGIR SINGH, VPO TALWANDI SALLAN, DASUYA DIST: HOSHIARPUR THE ITO DASUYA ./ PAN NO: CSEPS0096N / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI RANJAN SEHGAL, CA ! / REVENUE BY : SHRI H.S. DHILLON, DR ! &/ DATE OF HEARING : 16/02/2021 ! &/ DATE OF PRONOUNCEMENT : 16/02/2021 / // / ORDER PER N.K. SAINI, VICE PRESIDENT: ALL THESE APPEALS BY THE DIFFERENT ASSESSEES ARE DIREC TED AGAINST THE SEPARATE ORDERS OF DIFFERENT LD. COMMISSIONERS OF INCOME TAX ( APPEAL) AT VARIOUS STATIONS AS PER FOLLOWING DETAILS: SL.NO. APPEAL NO. NAME OF CASE CIT(APPEAL / S ) OR DER DT. 1. ITA NO. 134/ASR/2018 SHRI CHATRURBHUJ MITTAL CIT (A)-2, JALANDHAR 16/01/2018 2. ITA NO. 281/ASR/2018 SHRI DAVINDER PAL ARORA CIT (A)-1, JALANDHAR 22/02/2018 3. ITA NO. 253/ASR/2019 SHRI MANIK GARG CIT(A)-1, J ALANDHAR 30/03/2019 4. ITA NO. 254/ASR/2019 SHRI AVINASH CHANDER CIT(A)-1, JALANDHAR 30/03/2019 5. ITA NO. 142/ASR/2018 ROYAL ENCLAVE LTD. CIT(A), BATHINDA 24/01/2018 6. ITA NO. 312/ASR/2019 HOTEL SAPHIRE CIT(A), BATHINDA 14/03/2019 7. ITA NO. 308/ASR/2019 SHRI BASANT KUMAR CIT(A), BATHINDA 07/02/2019 8. ITA NO. 597/ASR/2019 SHRI SATWINDER SINGH CIT(A) -1, JALANDHAR 20/06/2019 2. IN ALL THE ABOVE APPEALS THE LD. COUNSELS FOR THE AS SESSEES FURNISHED SEPARATE APPLICATIONS FOR WITHDRAWAL OF THE APPEALS. 3. DURING THE COURSE OF HEARING THE LD. COUNSELS FOR T HE 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 4 FILED BY THE ASSESSEES, UNDER SECTION 5(1) OF THE DIREC T 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. 134/ASR/2018 SHRI CHATRURBHUJ MITTAL 834 959720171220 2. ITA NO. 281/ASR/2018 SHRI DAVINDER PAL ARORA 678 436300271020 3. ITA NO. 253/ASR/2019 SHRI MANIK GARG 85782456021 1220 4. ITA NO. 254/ASR/2019 SHRI AVINASH CHANDER 839277830181220 5. ITA NO. 142/ASR/2018 ROYAL ENCLAVE LTD. 445934640060820 6. ITA NO. 312/ASR/2019 HOTEL SAPHIRE 790515460071220 7. ITA NO. 308/ASR/2019 SHRI BASANT KUMAR 789605940071220 8. ITA NO. 597/ASR/2019 SHRI SATWINDER SINGH 113272 600060121 4. THE LD. DR DID NOT OBJECT IF THE ABOVE APPEALS OF T HE ASSESSEES ARE DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE APPEALS OF THE ASSESSEES AR E DISMISSED AS WITHDRAWN. 6. IN THE RESULT, APPEALS OF THE ASSESSEES ARE DISMISS ED. ORDER PRONOUNCED ON 16/02/2021. SD/- SD/- . .. . . . . . . .. . . .. . , ,, , (R.L. NEGI ) ( N.K. SAIN I) 0 0 0 0 / / / / JUDICIAL MEMBER 12 12 12 12 / // / VICE PRESIDENT AG DATE: 16/02/2021 ! 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