MEASAGE. THE BATHINDA DISTT. CO- OP MILK. PRODUCERS UNION LIMITED., BATHINDA V. INCOME TAX OFFICER CIRCL-1, BATHINDA

ITA 336/ASR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5085 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 23-09-2020
• Assessment Year: 2010-2011
• Appeal Filed On: 09-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHARAN DASS LD D R IN
• Assessee Lawyers: ANIL PURI 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 IN I.T.A. NO. 349/ASR/2018 ASSESSMENT YEAR: 2012-13 MR. RAJIV KU MAR KHANNA C/O M/S TIRATH RAM BANDARI NATH, MANDI NO. 1, ABOHAR DY. COMMISSIONER OF INCOME TAX, CIRCLE-II, BATHINDA ./ PAN NO. AEHPK 8153M / APPELLANT / RESPONDENT / ASSESSEE BY : SH. ANIL PURI (LD. ADV.) / REVENUE BY : SH. CHARAN DASS, (LD. D.R.) IN I.T.A. NO. 357/ASR/2018 ASSESSMENT YEAR: 2014-15 SH. GAGAN ARORA (HUF) PROP. M/S SH. OM TRADING CO. AMAR NAGAR, NEAR SHAHEED BABU LABH SINGH NAGAR, JALANDHAR INCOME TAX OFFICER, WARD 1(5), JALANDHAR ./ PAN NO. AAEHG 8608J / APPELLANT / RESPONDENT / ASSESSEE BY : NONE / REVENUE BY : SH. CHARAN DASS, (LD. D.R.) IN I.T.A. NO. 569/ASR/2018 ASSESSMENT YEAR: 2010-11 SH. VARINDER SINGH BAINS C/O SACHIN K MALHOTRA ADV., MALHOTRAS OFFICE, PHAGWARA ROAD, HOSHIARPUR PUNJAB 146001 INCOME TAX OFFICER HOSHIARPUR ./ PAN NO. AMUPS 1778F / APPELLANT / RESPONDENT 2 / ASSESSEE BY : SH. SACHIN K. MALHOTRA (LD. ADV.) / REVENUE BY : SH. CHARAN DASS, (LD. D.R.) IN I.T.A. NO. 06/ASR/2019 ASSESSMENT YEAR: 2010-11 SMT. KULWINDER KAUR, B-22 MCH 335/1, GALI NO. 6, DASHMESH NAGAR, DAGANA ROAD, HOSHIARPUR -146001 THE INCOME TAX OFFICER, WARD-2, HOSHIARPUR ./ PAN NO. CEXPK 2445G / APPELLANT / RESPONDENT / ASSESSEE BY : SH. SUDERSHAN KAPOOR (LD. ADV.) / REVENUE BY : SH. CHARAN DASS, (LD. D.R.) IN I.T.A. NO. 336/ASR/2019 ASSESSMENT YEAR: 2010-11 M/S THE BATHINDA DISTT. CO - OP. MILK PRODUCERS UNION LTD. DABWALI ROAD, BATHINDA INCOME TAX OFFICER CIRCLE 1, BATHINDA ./ PAN NO. AAAJT 0178Q / APPELLANT / RESPONDENT / ASSESSEE BY : SH. ASHWANI KALIA (LD. C.A.) / REVENUE BY : SH. CHARAN DASS, (LD. D.R.) IN I.T.A. NOS. 45 & 46/ASR/2020 ASSESSMENT YEAR: 2009-10 SH. HARPREET SINGH SIDHU 004, UPPER BASEMENT, ARORA PRIME TOWER, JALANDHAR INCOME TAX OFFICER, WARD II(1), JALANDHAR ./ PAN NO. BCPPS 6819D / APPELLANT / RESPONDENT / ASSESSEE BY : SH. J. S. BHASIN (LD. ADV.) / REVENUE BY : SH. CHARAN DASS, (LD. D.R.) 3 #/ DATE OF HEARING : 23/09/2020 #/ DATE OF PRONOUNCEMENT : 23/09/2020 / // / ORDER PER N.K. CHOUDHRY, JM: 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. 349/ASR/2018 MR. RAJIV KUMAR KHANNA CIT(A), BATHINDA 08/03/2018 2. IN ITA NO. 357/ASR/2018 SH. GAGAN ARORA (HUF) CIT(A)-1, JALANDHAR 27/03/2018 3. IN ITA NO. 569/ASR/2018 SH.VARINDER SINGH BAINS CIT(A)-1, JALANDHAR 30/08/2018 4. IN ITA NO. 06/ASR/2019 SMT. KULWINDER KAUR CIT(A)-1, JALANDHAR 22/11/2018 5. IN ITA NO. 336/ASR/2019 M/S THE BATHINDA DISTT. CO -OP. MILK P. U. LTD. CIT(A), BATHINDA 07/02/2019 6-7. IN ITA NOS. 45 & 46/ASR/2020 SH. HARPREET SINGH SIDDHU CIT(A)-1, JALANDHAR 29/11/2019 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 4 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. 349/ASR/2018 MR. RAJIV KUMAR KHANNA 446080390060820 DT. 06.08.2020 2. IN ITA NO. 357/ASR/2018 SH. GAGAN ARORA (HUF) 473041200180820 DT. 18.08.2020 3. IN ITA NO. 569/ASR/2018 SH.VARINDER SINGH BAINS 475367720190820 DT. 19.08,2020 4. IN ITA NO. 06/ASR/2019 SMT. KULWINDER KAUR 388466530090720 DT. 09.07.2020 5. IN ITA NO. 336/ASR/2019 M/S THE BATHINDA DISTT. CO -OP. MILK P. U. LTD. 445834820060820 DT. 06.08.2020 6-7. IN ITA NOS. 45 & 46/ASR/2020 SH. HARPREET SINGH SIDDHU 474679820190820 DT. 19.08.2020 4. THE LD. DR RAISED NO OBJECTION, IF THE APPEALS OF THE ASSESSEES ARE ALLOWED TO BE DISMISSED AS WITHDRAWN. 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 23/09/2020 SD/- SD/- (N. K. SAINI) (N. K. CHOUDHRY) VICE PRESIDENT JUDICIAL MEMBER DATED : 23/09/2020 5 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