Sh. Hargopal Bansal, Bathinda V. The Incomea-tax Officer, Bathinda

ITA 334/ASR/2014

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4463 (ITAT-AMRITSAR)
• Duration Of Justice: 6 year(s) 8 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 19-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAMAN GARG DR IN

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 ITA NO. 334/ASR/2014 ASSESSMENT YEAR : 2009-10 SHRI HARGOPAL BANSAL C/O GANESH TRADING CO. RAMPURA PHUL THE ITO, WARD-1(3) BATHINDA ./ PAN NO. AACPH0014R / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI SUDHIR SEHGAL, ADVOCATE / REVENUE BY : SHRI RAMAN GARG, DR IN ITA NO. 421/ASR/2018 ASSESSMENT YEAR : 2015-16 M/S BHARAT MILK PRODUCTS (P) LTD. A-3, FOCAL POINT, KOTKAPURA THE DCIT, CIRCLE-3, FEROZEPUR ./ PAN NO. AACCB9595Q / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI J.K. GUPTA, ADVOCATE / REVENUE BY : SHRI RAMAN GARG, DR IN ITA NO. 484/ASR/2019 ASSESSMENT YEAR : 2010-11 SMT. URMILA KUMARI PROP. GOLDEN RICE MILLS AND DADA COTTEX, NEW FACTORY ROAD, KOTKAPURA THE ITO, WARD 3(3) FARIDKOT ./ PAN NO. ADBPK4092Q / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI J.K. GUPTA, ADVOCATE / REVENUE BY : SHRI RAMAN GARG, DR 2 IN ITA NO. 524/ASR/2019 ASSESSMENT YEAR : 2016-17 SMT. SUDHA AGGARWAL 99, CHOTI BARADARI PART-1, JALANDHAR THE ASST. CIT, CENTRAL CIRCLE-2 JALANDHAR ./ PAN NO. ADHPA7332D / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI S.K. GUPTA, CA / REVENUE BY : SHRI RAMAN GARG, DR IN ITA NO. 727/ASR/2019 ASSESSMENT YEAR : 2016-17 SH. KASHIF NASEEM QURESHI PROP. REDHILL LEATHERS 355, LEATHER COMPLEX, KAPURTHALA ROAD, JALANDHAR THE ITO WARD-1(2) JALANDHAR ./ PAN NO. AFOPN7639F / APPELLANT / RESPONDENT / ASSESSEE BY : SHR. S.K. GUPTA, CA / REVENUE BY : SHRI RAMAN GARG, DR #/ DATE OF HEARING : 21/01/2021 #/ DATE OF PRONOUNCEMENT : 21/01/2021 / // / 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. 334/ASR/2014 SHRI HARGOPAL BANSAL CIT(A) -, BATHINDA 31/03/2014 2. ITA NO. 421/ASR/2018 BHARAT MILK PRODUCTS CIT(A)-, BATHINDA 22/05/2018 3. ITA NO. 484/ASR/2019 SMR. URMILA KUMARI CIT(A)-, BATHINDA 13/05/2019 4. ITA NO. 524/ASR/2019 SMT. SUDHA AGGARWAL CIT(A)- 5, LUDHIANA 30/05/2019 5. ITA NO. 727/ASR/2019 KASHIF NASEEM QURESHI CIT(A )-1, JALANDHAR 21/10/2019 3 2. IN ALL THE ABOVE APPEALS THE LD. COUNSELS FOR THE AS SESSEE OR ASSESSEES THEMSELVES FURNISHED SEPARATE APPLICATIONS FOR WITHDRAW AL 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 T HE INCOME TAX DEPARTMENT HAS ISSUED FORM NO. 3 / 5, IN R ESPONSE TO THE APPLICATIONS FILED BY THE ASSESSEES, UNDER SECTION 5(1) OF THE DIRECT TA X 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. 334/ASR/2014 SHRI HARGOPAL BANSAL 727628 880181120 2. ITA NO. 421/ASR/2018 BHARAT MILK PRODUCTS 865940580221220 3. ITA NO. 484/ASR/2019 SMR. URMILA KUMARI 793901020081220 4. ITA NO. 524/ASR/2019 SMT. SUDHA AGGARWAL 2078714 20140121 5. ITA NO. 727/ASR/2019 KASHIF NASEEM QURESHI 93301 8390291220 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 21/01/2021 SD/- SD/- (N.K. CHOUDHRY) (N.K. SAINI) JUDICIAL MEMBER VICE PRESIDENT DATED : 21/01/2021 AG ,-, / 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