MESERS DARSHAN BRICKS COMPANY, BATHINDA V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BATHINDA

ITA 291/ASR/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8023 (ITAT-AMRITSAR)
• Duration Of Justice: 3 year(s) 9 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 13-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SATBIR SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 291/Asr/2018 Assessment Year: 2006-07 M/s Darshan Bricks Co. C/o M/s Hotel Sagar, Bathinda [PAN: AAEFD 8793R] Vs. The Asstt. Commissioner of Income Tax, Circle-1, Bathinda (Appellant) (Respondent) I.T.A. No. 514/Asr/2018 Assessment Year: 2006-07 M/s Darshan Bricks Co. C/o M/s Hotel Sagar, Bathinda [PAN: AAEFD 8793R] Vs. The Commissioner of Income Tax, Circle-1, Bathinda (Appellant) (Respondent) I.T.A. No. 513/Asr/2018 Assessment Year: 2014-15 Sh. Harish Garg Prop. M/s Darshan & Sons C/o M/s Hotel Sagar, G.T. Road, Bathinda [PAN: ABUPG 3285G] Vs. The Deputy Commissioner of Income Tax, Circle-1, Bathinda (Appellant) (Respondent) ITA Nos.291 & Ors/ASR/2018 2 Appellant by : Sh. P. N. Arora, Adv. Respondent by: Sh. Satbir Singh, Sr. DR Date of Hearing: 23.02.2022 Date of Pronouncement: 25.02.2022 ORDER Per Dr. M. L. Meena, AM: These appeals have been filed by the Assessee against the impugned order dated 23.03.2018, 28.08.2018 & 14.08.2018 passed by Ld. Commissioner of Income Tax (Appeals), Bathinda, in respect of the Assessment Years 2006-07 & 2014-15. 2. At the outset, the ld. AR of the assessee has requested for withdrawal of these appeals vide application dated 19.02.2022 stating therein that the assessee has settled the dispute relating to the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020 has also been filed. 3. The Ld. DR has no objection. 4. In view of the above, we accept the request of the assessees for withdrawal of the appeals. 5. In the result, the appeals filed by the assessees are dismissed as withdrawn. ITA Nos.291 & Ors/ASR/2018 3 Order pronounced in the open court on 25.02.2022 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member Date: 25.02.2022 Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT(Appeals) (4) The CIT concerned (5) The Sr. DR, I.T.A.T True Copy By Order