SH. DARSHAN PAL SINGH GREWAL, LUDHIANA V. D.C.I.T., CENTRAL CIRCLE-II, JALANDHAR

ITA 265/ASR/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1923 (ITAT-AMRITSAR)
• Duration Of Justice: 3 year(s) 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 12-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ALOK KUMAR LD IN
• Assessee Lawyers: ASHRAY SARNA LD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N. K. SAINI, VICE PRESIDENT AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER I.T.A. NO. 265/ASR/2017 ASSESSMENT YEAR: 2012-13 SH. DARSHAN PAL SINGH GREWAL, 50-RAJA GARDEN, BAREWAL, NEAR MAGNET RESORT, FEROZEPUR ROAD, LUDHIANA DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR ./ PAN NO. AISPG 9530B / APPELLANT / RESPONDENT / ASSESSEE BY : SH. ASHRAY SARNA (LD. C.A.) / REVENUE BY : SH. ALOK KUMAR (LD. CIT-DR) IN I.T.A. NO. 695/ASR/2019 ASSESSMENT YEAR: 2017-18 OAY KAY FORGINGS PVT. LTD., -PATEL ROAD, JALANDHAR CANTT, JALANDHAR A.C.I.T., CENTRAL CIRCLE-2, JALANDHAR ./ PAN NO. AAACO 1493N / APPELLANT / RESPONDENT / ASSESSEE BY : SH. ASHRAY SARNA (LD. ADV.) / REVENUE BY : SH. CHARAN DASS, (LD. D.R.) #/ DATE OF HEARING : 28/10/2020 #/ DATE OF PRONOUNCEMENT : 28/10/2020 / // / ORDER PER N.K. CHOUDHRY, JM: 2 THESE APPEALS UNDER CONSIDERATION HAVE BEEN PREFERRED B Y THE DIFFERENT ASSESSEES AGAINST THE SEPARATE ORDERS IMPUGNED HEREIN PASSED BY DIFFERENT LD. COMMISSIONERS OF INCOME TAX (APP EAL) STATIONED AT VARIOUS STATIONS, DETAILED BELOW : SI NO. APPEAL NO. NAME OF CASE CIT(APPEAL/S) ORDER DT. 1. IN ITA NO. 265/ASR/2017 SH. DARSHAN PAL SINGH GREWAL CIT(A)-5, LUDHIANA 24/02/2017 2. IN ITA NO. 695/ASR/2019 OAY KAY FORGINGS PVT. LTD. CIT(A)-5, LUDHIANA 18/09/2019 2. IN ALL THE ABOVE APPEALS, THE LD. COUNSELS OF THE ASSESS EES OR ASSESSEES THEMSELVES FURNISHED SEPARATE APPLICATIONS FOR WIT HDRAWAL OF THE APPEALS. 3. DURING THE COURSE OF HEARING THE LD. COUNSELS FOR THE ASSESSEES SUBMITTED THAT SINCE THE ASSESSEES HAVE AVAILED THE IMMUN ITY SCHEME I.E; VIVAD SE VISHWAS AND THE INCOME TAX DEPARTMENT HAS ISSUED FORM NO. 3/5 IN RESPONSE TO THE APPLICATIONS FILED BY T HE 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SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT , 2020, THEREFORE THE APPEALS OF THE ASSESSEES MAY BE ALLOWED TO BE WITHDRAWN.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: SI NO. APPEAL NO. NAME OF CASE CERTIFICATE NO. 1. IN ITA NO. 265/ASR/2017 SH. DARSHAN PAL SINGH GREWAL 442750690050820 DT. 05.08.2020 2. IN ITA NO. 695/ASR/2019 OAY KAY FORGINGS PVT. LTD. 649490860151020 DT. 15.10.2020 4. THE LD. DR RAISED NO OBJECTION, IF THE APPEALS OF THE ASSESSEES ARE ALLOWED TO BE DISMISSED AS WITHDRAWN. 3 5. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES, THE APPEAL S OF THE ASSESSEES ARE LIABLE TO BE DISMISSED AS WITHDRAWN, HENCE ORD ERED ACCORDINGLY. 6. IN THE RESULT, INSTANT APPEALS OF THE ASSESSEES STANDS DISMI SSED AS WITHDRAWN. ORDER PRONOUNCED ON 28/10/2020 SD/- SD/- (N. K. SAINI) (N. K. CHOUDHRY) VICE PRESIDENT JUDICIAL MEMBER DATED : 28/10/2020 GP/SR/PS ,-, / 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