Appeal details
Counselvise Citation
[2021] 108 COUNSELVISE.COM (IT) 7216 (ITAT-AMRITSAR)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 8 month(s) 1 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
17-03-2021
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
DB
Assessment Year
2011-2012
Appeal Filed On
16-07-2018
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. 232/ASR/2017 / ASSESSMENT YEAR : 2009-10 M/S STAR PLYWOOD, VILLAGE BASSI KASSON, HOSHIARPUR THE ITO WARD-1, HOSHIARPUR ./ PAN NO: ABQFS0461E / APPELLANT / RESPONDENT ./ ITA NO. 423/ASR/2018 / ASSESSMENT YEAR : 2011-12 SMT. SARITA KHANNA 397, LAJPAT NAGAR, JALANDHAR THE ASST. CIT CENTRAL CIRCLE-II JALANDHAR ./ PAN NO: ABMPK2028F / APPELLANT / RESPONDENT ./ ITA NO. 424/ASR/2018 / ASSESSMENT YEAR : 2012-13 SMT. SARITA KHANNA 397, LAJPAT NAGAR, JALANDHAR THE ASST. CIT CENTRAL CIRCLE-II JALANDHAR ./ PAN NO: ABMPK2028F / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI SANDEEP VIJH, C.A ! / REVENUE BY : SMT. PRIYANKA SINGLA, JCIT DR ./ ITA NO. 162/ASR/2018 / ASSESSMENT YEAR : 2008-09 SHRI BALVIR SINGH S/O SHRI MELA SINGH, VILLAGE AWAN BHIKHE SHAH, PO BEGOWAL DASUYA, HOSHIARPUR THE ITO DASUYA ./ PAN NO: AYVPS4538C / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI J.S. BHASIN, ADVOCATE ! / REVENUE BY : SMT. PRIYANKA SINGLA, JCIT DR 2 ./ ITA NO. 257/ASR/2018 / ASSESSMENT YEAR : 2011-12 SHRI ROHIT INDER SINGH PROP. M/S THE LEATHER CO. 90-91 LEATHER COMPLEX, KAPURTHALA ROAD, JALANDHAR THE ITO WARD-1(3) JALANDHAR ./ PAN NO: ACFPS0843J / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI ATUL VIJH,CA ! / REVENUE BY : SMT. PRIYANKA SINGLA, JCIT DR ./ ITA NO. 9/ASR/2019 / ASSESSMENT YEAR : 2015-16 KHEM CHAND BAHADAR CHAND AHUJA MEHRIAN BAZAR, FAZILKA THE DCIT CIRCLE-II, BATHINDA ./ PAN NO: AABFK3682R / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI P.N. ARORA, ADVOCATE ! / REVENUE BY : SMT. PRIYANKA SINGLA, JCIT DR ./ ITA NO. 78 & 79/ASR/2019 / ASSESSMENT YEAR : 2007-08 SMT. MANJU RINWA H.NO. 374, STREET NO. 6 NEW SURAJ NAGRI, ABOHAR THE ITO WARD 2(3), ABOHAR ./ PAN NO: BUYPR1785E / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI ASHWANI KALIA,CA ! / REVENUE BY : SMT. PRIYANKA SINGLA, JCIT DR ! &/ DATE OF HEARING : 17/03/2021 ! &/ DATE OF PRONOUNCEMENT : 17/03/2021 3 / // / 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. 232/ASR/2017 STAR PLYWOOD CIT(A)-1, JALA NDHAR 15/02/2017 2. ITA NO. 423/ASR/2018 SMT. SARITA KHANNA CIT(A)-5 , LUDHIANA 30/05/2018 3. ITA NO. 424/ASR/2018 SMT. SARITA KHANNA CIT(A)-5 , JALANDHAR 30/05/2018 4. ITA NO. 162/ASR/2018 SHRI BALBIR SINGH CIT(A)-1, JALANDHAR 04/01/2018 5. ITA NO. 257/ASR/2018 SHRI ROHIT INDER SINGH CIT(A)-1, JALANDHAR 22/02/2018 6. ITA NO. 9/ASR/2019 SHRI KHEM CHAND BAHADUR CHAND AHUJA CIT(A), BATHINDA 22/10/2018 7. ITA NO. 78/ASR/2019 SMT. MANJU RINWA CIT(A), BATHINDA 09/12/2016 8. ITA NO. 79/ASR/2019 SMT. MANJU RINWA CIT(A), BAT HINDA 02/11/2018 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. 232/ASR/2017 STAR PLYWOOD 83890834018122 0 2. ITA NO. 423/ASR/2018 SMT. SARITA KHANNA 23483083 0310121 3. ITA NO. 424/ASR/2018 SMT. SARITA KHANNA 23492153 0310121 4. ITA NO. 162/ASR/2018 SHRI BALBIR SINGH 864052430 221220 5. ITA NO. 257/ASR/2018 SHRI ROHIT INDER SINGH 2343 85800310121 4 6. ITA NO. 9/ASR/2019 SHRI KHEM CHAND BAHADUR CHAND AHUJA 816917610141220 7. ITA NO. 78/ASR/2019 SMT. MANJU RINWA 82113643015 1220 8. ITA NO. 79/ASR/2019 SMT. MANJU RINWA 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 17/03/2021. SD/- SD/- . .. . . . . . . .. . . .. . , ,, , (R.L. NEGI ) ( N.K. SAI NI) 0 0 0 0 / / / / JUDICIAL MEMBER 12 12 12 12 / // / VICE PRESIDENT AG DATE: 17/03/2021 ! 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
