SHRI PAWAN KUMAR ABROL, BATALA V. INCOME TAX OFFICER WARD- 2 , BATALA

ITA 422/ASR/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5998 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 07-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

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. 509/ASR/2018 / ASSESSMENT YEAR : 2012-13 SURESH KUMAR PROP. M/S RAMA KRISHNA COTTON FACTORY, DAYALPURA ROAD, BARETA THE ITO WARD-1(5) MANSA ./ PAN NO: AISPK9443P / APPELLANT / RESPONDENT ! / ASSESSEE BY : NONE ./ ITA NO. 630/ASR/2018 / ASSESSMENT YEAR : 2010-11 SHRI GURSHARAN SINGH 62-A, LINK ROAD, NAKODAR ROAD, JALANDHAR THE ITO WARD 3(4) JALANDHAR ./ PAN NO: ANJPS6590F / APPELLANT / RESPONDENT ! / ASSESSEE BY : NONE . ./ ITA NO. 422/ASR/2019 / ASSESSMENT YEAR : 2010-11 SHRI PAWAN KUMAR ABROL S/O OM PARKASH ABROL, PROP. PAWAN IRON STORE, LEAK WALA TALAB, BATALA THE ITO WARD-2 BATALA ./ PAN NO: AALPA4503B / APPELLANT / RESPONDENT ! / ASSESSEE BY : NONE ./ ITA NO. 392/ASR/2018 / ASSESSMENT YEAR : 2007-08 RAM LUBHAYA JASSAL 297C, CHOTI BARADARI PHASE II, JALANDHAR T HE ITO WARD 3(3) JALANDHAR ./ PAN NO: ABOPJ5856A 2 / APPELLANT / RESPONDENT ! / ASSESSEE BY : NONE ./ ITA NO. 374/ASR/2018 / ASSESSMENT YEAR : 2009-10 DEBU R AM S/O LATE SH. BANTA RAM, WARD NO. 6, NEAR GIRLS SCHOOL, V&P.O MAHIPUR, DIST: HOSHIARPUR THE ITO WARD-1 HOSHIARPUR ./ PAN NO: CGPPR5451P / APPELLANT / RESPONDENT ! / ASSESSEE BY : NONE ! / REVENUE BY : SHRI RAKESH KUMAR, DR ! &/ DATE OF HEARING : 07/04/2021 ! &/ DATE OF PRONOUNCEMENT : 07/04/2021 / // / 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. 509/ASR/2018 SURESH KUMAR CIT(A), BATHINDA 17/08/2018 2. ITA NO. 630/ASR/2018 SHRI GURSHARAN SINGH CIT(A)-2, JALANDHAR 24/10/2018 3. ITA NO. 422/ASR/2019 SHRI PAWAN KUMAR ABROL CIT(A)-1, AMRITSAR 19/03/2019 4. ITA NO. 392/ASR/2018 RAM LUBHAYA JASSAL CIT(A)-2, JALANDHAR 06/04/2018 5. ITA NO. 374/ASR/2018 DEBU RAM CIT(A)-1, JALANDHAR 28/03/2018 2. DURING THE COURSE OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEES BUT SEPARATE WITHDRAWAL APPLICATIONS HAD BEEN MOVED BY THE ASSESSEES / LD. COUNSELS FOR THE ASSESSEES. 3 2.1 IN THE PRESENT CASES, SINCE THE ASSESSEES HAVE AVAILE D THE IMMUNITY SCHEME I.E; VIVAD SE VISHWAS AND THE INCOME TAX DEPARTMENT HAS SINC E ISSUED FORM NO. 3 , IN RESPONSE TO THE APPLICATIONS FILED BY THE ASSESSEES, U NDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THEREFORE THE APPEALS OF T HE ASSESSEES MAY BE ALLOWED TO BE WITHDRAWN. THE DETAILS OF ABOVE SAID CERTIFICATES A RE AS UNDER: SL.NO. APPEAL NO. NAME OF CASE CERTIFICATE NO. 1. ITA NO. 509/ASR/2018 SURESH KUMAR 11474424006012 1 2. ITA NO. 630/ASR/2018 SHRI GURSHARAN SINGH 857875 890211220 3. ITA NO. 422/ASR/2019 SHRI PAWAN KUMAR ABROL 8357 28210171220 4. ITA NO. 392/ASR/2018 RAM LUBHAYA JASSAL 26607893 0170221 5. ITA NO. 374/ASR/2018 DEBU RAM 842609300181220 3. THE LD. DR DID NOT OBJECT IF THE ABOVE APPEALS OF T HE ASSESSEES ARE DISMISSED AS WITHDRAWN. 4. IN VIEW OF THE ABOVE THE APPEALS OF THE ASSESSEES AR E DISMISSED AS WITHDRAWN. 5. IN THE RESULT, APPEALS OF THE ASSESSEES ARE DISMISS ED. ORDER PRONOUNCED ON 07/04/2021 SD/- SD/- . .. . . . . . . .. . . .. . , ,, , (R.L. NEGI ) ( N.K. SAIN I) 0 0 0 0 / / / / JUDICIAL MEMBER 12 12 12 12 / // / VICE PRESIDENT AG DATE: 07/04/2021 ! 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