Sabacchus Distillery Pvt. Ltd., Nalagarh V. ACIT, CC, Patiala

ITA 272/CHANDI/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0430 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 9 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 11-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH B, CHANDIGARH (VIRTUAL COURT) .., ! '# .. , $ %& BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM ITA NOS. 1245 TO 1247/CHD/2019 ASSESSMENT YEARS : 2015-16 TO 2017-18 SMT. MEENAKSHI SOOD, 18, THE MALL, SHIMLA THE DCIT CENTRAL CIRCLE, SHIMLA PAN NO: AFKPS5213E APPELLANT RESPONDENT !' ASSESSEE BY : SHRI SUDHIR SEHGAL, ADVOCATE #!' REVENUE BY : SHRI SANDIP DAHIYA, CIT ITA NO. 1242/CHD/2019 ASSESSMENT YEAR : 2015-16 VIPLAV SOOD 18, THE MALL ROAD, SHIMLA H.P. THE DCIT CENTRAL CIRCLE, SHIMLA, CAMP AT ROOM NO. G03. C.R. BUILDING, SECTOR-17E, CHANDIGARH PAN NO: BHKPS8722B APPELLANT RESPONDENT !' ASSESSEE BY : SHRI SUDHIR SEHGAL, ADVOPCATE #!' REVENUE BY : SHRI SANDIP DAHIYA, CIT ITA NOS. 410 & 411/CHD/2018 ASSESSMENT YEAR : 2009-10 & 2006-07 M/S Q C RESIDENTIAL PVT. LTD. (FORMERLY KNOWN AS M/S QUARK MEDIA HOUSE INDIA PVT. LTD.), A-45, PHASE VIII, INDL. AREA, MOHALI- THE ITO(TDS) - 2 TDS-2 CHANDIGARH PAN NO: AAACQ0535F APPELLANT RESPONDENT !' ASSESSEE BY : SHRI VINEET THAKRAL, ADVOCATE #!' REVENUE BY : SHRI ASHOK KHANNA, ADD. CIT ITA NO. 1312/CHD/2019 ASSESSMENT YEAR : 2009-10 YUVRAJ SINGH BUNDHEL HOUSE NUMBER 5904, CAT III, THE ASST. CIT CIRCLE-3(1), CHANDIGARH DUPLEX MHC, MANIMAJRA CHANDIGARH-160101 PAN NO: AFQPB8011D APPELLANT RESPONDENT !' ASSESSEE BY : NONE (WITHDRAWAL APPLICATION) #!' REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT ITA NO. 1145/CHD/2014 ASSESSMENT YEAR : 2011-12 TRISHALA ALLOYS PVT. LTD. BUDHEWAL ROAD VILLAGE JANDLALI, CHANDIGARH ROAD, LUDHIANA THE DCIT CENTRAL III LUDHIANA PAN NO: AAACB6709L APPELLANT RESPONDENT !' ASSESSEE BY : SHRI ASHWANI KUMAR, CA #!' REVENUE BY : SHRI ASHOK KHANNA, ADDL. CIT ITA NO. 269 TO 273/CHD/2019 ASSESSMENT YEAR : 2005-06 TO 2009-10 SABACCH US DISTILLERY PVT. LTD. # 211, FF, SECTOR 35-A CHANDIGARH THE ACIT CC PATIALA PAN NO: AABCS5553N APPELLANT RESPONDENT !' ASSESSEE BY : SHRI DEEPAK AGGARWAL, ADVOCATE #!' REVENUE BY : SHRI SANDIP DAHIYA, CIT $ %! & DATE OF HEARING : 21/12/2020 '()*! & DATE OF PRONOUNCEMENT : 21/12/2020 %'/ 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 ) OR DER DT. 1. ITA NO. 1245/CHD/2019 SMT. MEENAKSHI SOOD CIT(A) -3, GURGAON 28/06/2019 2. ITA NO. 1246/CHD/2019 SMT. MEENAKSHI SOOD CIT(A) -3, GURGAON 28/06/2019 3. ITA NO. 1247/CHD/2019 SMT. MEENAKSHI SOOD CIT(A) -3, GURGAON 28/06/2019 4. ITA NO. 1242/CHD/2019 SHRI VIPLAV SOOD CIT(A)-3, GURGAON 28/06/2019 5. ITA NO. 410/CHD/2018 Q.C. RESIDENTIAL PVT. LTD. CIT(A)-2, CHANDIGARH 10/01/2018 6. ITA NO. 411/CHD/2018 Q.C. RESIDENTIAL PVT. LTD. CIT(A)-2, CHANDIGARH 10/01/2018 7. ITA NO. 1312/CHD/2019 YUVRAJ SINGH BUNDHEL CIT(A )-1, CHANDIGARH 05/07/2019 8. ITA NO. 1145/CHD/2014 TRISHALA ALLOYS PVT. LTD. CIT(A)-I, LUDHIANA 28/10/2014 9. ITA NO. 269/CHD/2019 SABACCHUS DISTILLERIES PVT. LTD. CIT(A)-5, LUDHIANA 17/12/2018 10. ITA NO. 270/CHD/2019 SABACCHUS DISTILLERIES PVT. LTD. CIT(A)-5, LUDHIANA 17/12/2018 11. ITA NO. 271/CHD/2019 SABACCHUS DISTILLERIES PVT. LTD. CIT(A)-5, LUDHIANA 17/12/2018 12. ITA NO. 272/CHD/2019 SABACCHUS DISTILLERIES PVT. LTD. CIT(A)-5, LUDHIANA 17/12/2018 13. ITA NO. 273/CHD/2019 SABACCHUS DISTILLERIES PVT. LTD. CIT(A)-5, LUDHIANA 17/12/2018 2. IN ALL THE ABOVE APPEALS THE LD. COUNSELS FOR TH E ASSESSEES OR ASSESSEES THEMSELVES FURNISHED SEPARATE APPLICATIONS FOR WITH DRAWAL 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 T HE INCOME TAX DEPARTMENT HAS ISSUED FORM NO. 3 / 5, IN RESPONSE TO THE APPLICATIONS FILED BY THE ASSESSEES, UNDER S ECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THEREFORE THE APPEALS O F 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. 1245/CHD/2019 SMT. MEENAKSHI SOOD 411484 930220720 2. ITA NO. 1246/CHD/2019 SMT. MEENAKSHI SOOD 400290 160160720 3. ITA NO. 1247/CHD/2019 SMT. MEENAKSHI SOOD 400272 340160720 4. ITA NO. 1242/CHD/2019 SHRI VIPLAV SOOD 400336690 160720 5. ITA NO. 410/CHD/2018 Q.C. RESIDENTIAL PVT. LTD. 797460500091220 6. ITA NO. 411/CHD/2018 Q.C. RESIDENTIAL PVT. LTD. 797393320091220 7. ITA NO. 1312/CHD/2019 YUVRAJ SINGH BUNDHEL 75209 9550271120 8. ITA NO. 1145/CHD/2014 TRISHALA ALLOYS PVT. LTD. 480154240210820 9. ITA NO. 269/CHD/2019 SABACCHUS DISTILLERIES PVT. LTD. 792824530081220 10. ITA NO. 270/CHD/2019 SABACCHUS DISTILLERIES PVT . LTD. 792845750081220 11. ITA NO. 271/CHD/2019 SABACCHUS DISTILLERIES PVT . LTD. 792835990081220 12. ITA NO. 272/CHD/2019 SABACCHUS DISTILLERIES PVT . LTD. 792861660081220 13. ITA NO. 273/CHD/2019 SABACCHUS DISTILLERIES PVT . LTD. 792856700081220 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 21/12/2020 SD/- SD/- .. .., (R.L. NEGI ) ( N.K. SAIN I) $ %&/ JUDICIAL MEMBER ! / VICE PRESIDENT AG DATE: 21/12/2020 (+! ,-.- COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. $ / CIT 4. $ / 01 THE CIT(A) 5. -2 45&456789 DR, ITAT, CHANDIGARH 6. 8:% GUARD FILE