Appeal details
Counselvise Citation
[2021] 108 COUNSELVISE.COM (IT) 0476 (ITAT-AMRITSAR)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
5 year(s) 1 month(s) 21 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
07-07-2021
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
DB
Assessment Year
2007-2008
Appeal Filed On
16-05-2016
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. NOS. 289, 290 & 389/ASR/2016& 201 8 ASSESSMENT YEARS: 2 006-07 & 2007-08 RAM LUBHAYA, 297C, CHHOTI BARADARI PHASE-II, GARHA ROAD, JALANDHAR [PAN: ABOPJ5856J] (APPELLANT) VS . PR. COMMISSIONER OF INCOME TAX-2, JALANDHAR (RESPENDENT) APPELLANT BY NONE RESPONDENT BY SH. RAHUL DHAWAN, CIT-DR DATE OF HEARING 06.07.2021 DATE OF PRONOUNCEMENT 07.07.2021 ORDER PER BENCH: 1. THE APPELLANT IN ALL THESE APPEALS HAVE FILED TH E APPLICATION FOR DRAWN OF THE APPEALS, MENTIONED THEREIN THAT ASSESS EE HAS I.T.A NOS. 289,290&389/ASR/2016&2018 2 SETTLED THE QUANTUM CLAIM FOR THE ASSESSMENT YEAR 2 006- 2007 AND 2008 -2009 2. THE APPEAL NO. 289 WAS FILED BY THE ASSESSEE CHA LLENGING THE ORDER PASSED U/S 263 OF THE ACT FOR THE ASSESSMENT YEAR 2006- 07. 3. THE APPEAL NO. 389 WAS FILED BY THE ASSESSEE CHA LLENGING THE ORDER OF THE ASSESSING OFFICER AND CIT(A) PURSUANT TO THE DIRECTIONS ISSUED BY THE PR. CIT U/S 263 FOR THE AS SESSMENT YEAR 2006-07. THE ASSESSEE HAD SETTLED THE APPEAL N O. 389 IN VIVAD SE VISHWAS SCHEME AND THEREAFTER THE CERTIF ICATE WAS ALSO ISSUE BY THE REVENUE. 4. THE APPEAL NO. 290 WAS FILED BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2007-08 CHALLENGING U/S 263 PROCEED ING INITIATED BY THE PR. CIT. ARE DIRECTED AGAINST THE ORDER OF LD. PR.CIT/CIT(A), JALANDHAR. 5. SIMILARLY THE APPEAL NO. 389/ASR/2018 WAS CHALLE NGED BY THE ASSESSEE, CHALLENGING THE ADDITION CONFIRMED BY THE AO/CIT(A) PURSUANT TO THE DIRECTION ISSUED FOR THE YEAR 2008- 09 BY THE PR. CIT U/S 263. THE SAID APPEAL WAS SETT LED UNDER I.T.A NOS. 289,290&389/ASR/2016&2018 3 VIVAD SE VISHWAS SCHEME BY THE ASSESSEE AND CERTI FICATE THEREOF WAS ISSUED BY THE REVENUE. 6. SINCE THE QUANTUM APPEALS PURSUANT TO THE DIRECT IONS OF THE PR. CIT U/S 263 WERE SETTLED UNDER VIVAD SE VISHWA S SCHEME, THEREFORE THE APPEAL FILED U/S 263 BY THE ASSESSEE, HAVE BECOME ACADEMIC AS THE VERY BASISOF THE ADDIT IONS WERE SETTLED BY THE ASSESSEE IN QUANTUM APPEALS. 7. IN THE LIGHT OF THE ABOVE APPEALS OF THE ASSESSE E ARE PERMITTED TO WITHDRAW/INFRUCTUOUS/ACADEMIC. 8. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE A RE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 07/07/2021. SD/- SD/- (DR. M. L. MEENA) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 07.07.2021 GP/SR. PS. COPY OF THE ORDER FORWARDED TO: I.T.A NOS. 289,290&389/ASR/2016&2018 4 (1)THE APPELLANT (2) THE RESPONDENT (3) THE CIT (4) THE CIT (APPEALS) (5) THE DR, I.T.A.T. TRUE COPY BY ORDER
