SHRI AMIT PODDAR HUF, AMRITSAR V. INCOME TAX OFFICER, WARD 4 (1), AMRITSAR

ITA 388/ASR/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3575 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 18-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Charitable institution

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENC H, AMRITSAR (VIRTUAL COURT AT CHANDIGARH) BEFORE: SHRI. N.K.SAINI, VP & SHRI, R.L. NEGI, JM ./ ITA NO. 280/ASR/2015 / ASSESSMENT YEAR : 2009-10 M/S SHREE MANOHAR LAL RAJ KUMA R, 7, LAWRENCE ROAD, AMRITSAR THE D CIT CENTRAL CIRCLE, AMRITSAR ./ PAN NO: ABBFS2501E / APPELLANT / RESPONDENT ./ ITA NO. 282/ASR/2015 / ASSESSMENT YEAR : 2011-12 M/S SHREE MANOHAR LAL RAJ KUMAR, 7, LAWRENCE ROAD, AMRITSAR THE DCIT CENTRAL CIRCLE, AMRITSAR ./ PAN NO: ABBFS2501E / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI ASHWANI KALIA, CA ! / REVENUE BY : SHRI PARDEEP KUMAR, ADDL. CIT ./ ITA NO. 574/ASR/2017 / ASSESSMENT YEAR : 2010-11 M/S RASIK VATIKA SILK MILLS PVT. LTD. 854, GALI NO. 2, KOT ATMA SINGH RAM BAGH, AMRITSAR THE DCIT CIRCLE-3, AMRITSAR ./ PAN NO: AAECR4500M / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI ASHWANI KALIA, CA ! / REVENUE BY : SHRI PARDEEP KUMAR, ADDL. CIT ./ ITA NO. 388/ASR/2018 / ASSESSMENT YEAR : 2015-16 AMIT PODDAR HUF, H.NO. 9 SEHAJ ENCLAVE, MAJITHA ROAD AMRITSAR THE ITO WARD 4(1), AMRITSAR ./ PAN NO: AANHA9298P / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI ASHWANI KALIA, CA ! / REVENUE BY : SHRI PARDEEP KUMAR, ADDL. CIT 2 ./ ITA NO. 610/ASR/2017 / ASSESSMENT YEAR : 2006-07 M/S BENI COLD WAREHOUSE PRIVATE LTD. LAMBRA, CHITTI ROAD, JALANDHAR THE ASST. CIT RANGE-IV, JALANDHAR ./ PAN NO: AACCB2839D / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI ASHRAY SARNA, CA ! / REVENUE BY : SHRI PARDEEP KUMAR, ADDL. CIT ./ ITA NO. 254/ASR/2018 / ASSESSMENT YEAR : 2011-12 SHRI RAJ KUMAR JULKA 59- MANJIT NAGAR, BASTI SHEIKH JALANDHAR THE DCIT CIRCLE-1, JALANDHAR ./ PAN NO: AAZPJ9636J / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI ASHRAY SARNA, CA ! / REVENUE BY : SHRI PARDEEP KUMAR, ADDL. CIT ./ ITA NO. 586/ASR/2019 / ASSESSMENT YEAR : 2016-17 SHRI SAMEER MITTAL H.NO. 15-17, STREET NO. 4 FEROZEPUR CANTT THE DCIT CENTRAL CIRCLE-1, JALANDHAR ./ PAN NO: ABYPM8049E / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI ASHRAY SARNA, CA ! / REVENUE BY : SHRI PARDEEP KUMAR, ADDL. CIT ./ ITA NO. 235 & 236/ASR/2018 / ASSESSMENT YEAR : 2012-13 BABA ISHER SINGH CHARITABLE TRUST GURUDWARA THATH NANAKSAR JAGRAON THE ITO EXEMPTIONS JALANDHAR ./ PAN NO: AABTB2716K / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI PANKAJ BHALLA, CA ! / REVENUE BY : SHRI PARDEEP KUMAR, ADDL. CIT 3 ./ ITA NO. 51/ASR/2019 / ASSESSMENT YEAR : 2015-16 M/S MAHALAXMI ROLLER FLOUR MILLS C/O M/S. V.V. BHALLA & CO. E-64, RISHI NAGAR, LUDHIANA (FORMERLY KNOWN AS SHREE MAHALUXMI ROLLER FLOUR MILLS) THE ITO WARD-2, MOGA (FORMERLY KNOWN AS ITO, WARD-3, MOGA) ./ PAN NO: AAJFS2946Q / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI PANKAJ BHALLA, CA ! / REVENUE BY : SHRI PARDEEP KUMAR, ADDL. CIT ./ ITA NO. 338/ASR/2018 / ASSESSMENT YEAR : 2014-15 SHRI SUNIL KUMAR S/O SHRI JOGINDER PAL, 234-A, DILBAG NAGAR, JALANDHAR THE ITO 1(4) ./ PAN NO: AYZPK7515M / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI P.K. ANAND, CA ! / REVENUE BY : SHRI PARDEEP KUMAR, ADDL. CIT ./ ITA NO. 508/ASR/2018 / ASSESSMENT YEAR : 2011-12 SHRI AMRITPAL SINGH, S/O LATE SH. GURDEV SINGH, VILL. KOTLA, P.O. KANG KHURD, TEHSIL SHAHKOT, JALANDHAR THE ITO NAKODAR ./ PAN NO: CTXPS4858J / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI ROHIT BHARDWAR, ADVOCATE ! / REVENUE BY : SHRI PARDEEP KUMAR, ADDL. CIT ./ ITA NO. 295/ASR/2017 / ASSESSMENT YEAR : 2012-13 M/S WINE ENTERPRISES, SHOP NO. 562, PUTLIGHAR, AMRITSAR THE ASST. CIT CIRCLE-III, AMRITSAR ./ PAN NO: AAAFW4880A 4 / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI PADAM BAHL, C.A ! / REVENUE BY : SHRI PARDEEP KUMAR, ADDL. CIT ./ ITA NO. 289/ASR/2019 / ASSESSMENT YEAR : 2011-12 M/S WINE ENTERPRISES, SHOP NO. 562, PUTLIGHAR, AMRITSAR THE ASST. CIT CIRCLE-III, AMRITSAR ./ PAN NO: AAAFW4880A / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI PADAM BAHL, C.A ! / REVENUE BY : SHRI PARDEEP KUMAR, ADDL. CIT ./ ITA NO. 116/ASR/2019 / ASSESSMENT YEAR : 2010-11 PAWAN KUMAR SHARMA PROP. KANAHAYA INDUSTRIES, 55/12 KRISHAN NAGAR, HOSHIARPUR THE DCIT CIRCLE, HOSHIARPUR ./ PAN NO: ABRPS3527J / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI J.S. BHASIN, ADVOCATE ! / REVENUE BY : SHRI PARDEEP KUMAR, ADDL. CIT ! &/ DATE OF HEARING : 25/05/2021 ! &/ DATE OF PRONOUNCEMENT : 25/05/2021 / // / ORDER PER BENCH: 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. 280/ASR/2015 SHRI MANOHAR LAL RAJ KUMAR CIT(A)-5, LUDHIANA 31/03/2015 2. ITA NO. 282/ASR/2018 -DO- CIT(A)-5. LUDHIANA 31/ 03/2015 5 3. ITA NO. 574/ASR/2017 RASIK VATIKA SILK MILLS P. LTD. CIT(A)-1. AMRITSAR 22/06/2017 4. ITA NO. 388/ASR/2018 SHRI AMIT PODDAR CIT(A)-2. AMRITSAR 23/05/2018 5. ITA NO. 610/ASR/2017 BENI COLD WAREHOUSE P. LTD. CIT(A)-2. JALANDHAR 19/04/2017 6. ITA NO. 254/ASR/2018 RAJ KUMAR JULKA CIT(A)-1, JALANDHAR 08/02/2018 7. ITA NO. 586/ASR/2019 SHRI SAMEER MITTAL CIT(A)-5. LUDHIANA 07/06/2019 8. ITA NO. 235/ASR/2018 BABA ISHER SINGH CHARITABLE TRUST CIT(A)-2. JALANDHAR 20/01/2017 9. ITA NO. 236/ASR/2018 -DO- CIT(A)-2. JALANDHAR 05 /04/2018 10. ITA NO. 51/ASR/2019 SHRI MAHALUXMI ROLLER FLOUR MILLS CIT(A)-3. LUDHIANA 09/10/2018 11. ITA NO. 338/ASR/2018 SHRI SUNIL KUMAR CIT(A)-1. JALANDHAR 30/03/2018 12. ITA NO. 508/ASR/2018 SHRI AMRITPAL SINGH CIT(A) -2, JALANDHAR 06/08/2018 13. ITA NO. 295/ASR/2017 WINE ENTERPRISES CIT(A)-1, AMRITSAR 16/03/2017 14. ITA NO. 289/ASR/2019 WINE ENTERPRISES CIT(A)-1, AMRITSAR 22/03/2019 15. ITA NO. 116/ASR/2019 PAWAN KUMAR SHARMA CIT(A)- 1, JALANDHAR 22/11/2018 2. IN ALL THE ABOVE APPEALS THE LD. COUNSELS FOR THE AS SESSEES FURNISHED SEPARATE APPLICATIONS FOR WITHDRAWAL 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 THE INCOME TAX DEPARTMENT HAS SINCE ISSUED FORM NO. 3 , IN RESPONSE TO THE APPLICATIONS FILED BY THE ASSESSEES, UNDER SECTION 5(1) OF THE DIREC T 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: SL.NO. APPEAL NO. NAME OF CASE CERTIFICATE NO. 1. ITA NO. 280/ASR/2015 SHRI MANOHAR LAL RAJ KUMAR 235060830310121 2. ITA NO. 282/ASR/2018 -DO- 235060540310121 3. ITA NO. 574/ASR/2017 RASIK VATIKA SILK MILLS P. LTD. 106876220050121 4. ITA NO. 388/ASR/2018 SHRI AMIT PODDAR 300764740230321 6 5. ITA NO. 610/ASR/2017 BENI COLD WAREHOUSE P. LTD. 839583830181220 6. ITA NO. 254/ASR/2018 RAJ KUMAR JULKA 678286830271020 7. ITA NO. 586/ASR/2019 SHRI SAMEER MITTAL 349136430090620 8. ITA NO. 235/ASR/2018 BABA ISHER SINGH CHARITABLE TRUST 273062490240221 9. ITA NO. 236/ASR/2018 -DO- 10. ITA NO. 51/ASR/2019 SHRI MAHALUXMI ROLLER FLOUR MILLS 205658840130121 11. ITA NO. 338/ASR/2018 SHRI SUNIL KUMAR 339501590 090421 12. ITA NO. 508/ASR/2018 SHRI AMRITPAL SINGH 839790 980181220 13. ITA NO. 295/ASR/2017 WINE ENTERPRISES 106897910 050121 14. ITA NO. 289/ASR/2019 WINE ENTERPRISES 201151470 110121 15. ITA NO. 116/ASR/2019 PAWAN KUMAR SHARMA 3420447 50160421 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 25/05/2021. SD/- SD/- . .. . . . . . . .. . . .. . , ,, , (R.L. NEGI ) ( N.K. SAIN I) 0 0 0 0 / / / / JUDICIAL MEMBER 12 12 12 12 / // / VICE PRESIDENT AG DATE: 25/05/2021 ! 3 43/ 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