SHRI JAGAR SINGH , JAMMU V. ADDITIONAL COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, JAMMU

ITA 456/ASR/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4737 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 5 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 21-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR (CAMP BENCH AT JAMMU) (CAMP BENCH AT JAMMU) (CAMP BENCH AT JAMMU) (CAMP BENCH AT JAMMU) BEFORE: MR. JUSTICE P. P. BHATT, HONBLE BEFORE: MR. JUSTICE P. P. BHATT, HONBLE BEFORE: MR. JUSTICE P. P. BHATT, HONBLE BEFORE: MR. JUSTICE P. P. BHATT, HONBLE PRESIDENT PRESIDENT PRESIDENT PRESIDENT & SHRI G.S. PANNU & SHRI G.S. PANNU & SHRI G.S. PANNU & SHRI G.S. PANNU, HONBLE VICE PRESIDENT , HONBLE VICE PRESIDENT , HONBLE VICE PRESIDENT , HONBLE VICE PRESIDENT ITA NO. ITA NO. ITA NO. ITA NO. 456 & 457/ASR/2018 456 & 457/ASR/2018 456 & 457/ASR/2018 456 & 457/ASR/2018 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2013 2013 2013 2013 - -- - 14 1414 14 SHRI JAGAR SINGH, SHRI JAGAR SINGH, SHRI JAGAR SINGH, SHRI JAGAR SINGH, 25 C/C, GAND 25 C/C, GAND 25 C/C, GAND 25 C/C, GANDHI NAGAR, HI NAGAR, HI NAGAR, HI NAGAR, JAMMU JAMMU JAMMU JAMMU 180 004. 180 004. 180 004. 180 004. PAN : ADDPS0083P. PAN : ADDPS0083P. PAN : ADDPS0083P. PAN : ADDPS0083P. VS. VS. VS. VS. ADDITIONAL COMMISSIONER OF ADDITIONAL COMMISSIONER OF ADDITIONAL COMMISSIONER OF ADDITIONAL COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CENTRAL CIRCLE, CENTRAL CIRCLE, CENTRAL CIRCLE, CENTRAL CIRCLE, JAMMU. JAMMU. JAMMU. JAMMU. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI JOGINDER SINGH , CA RESPONDENT BY : SHR I RAKESH KUMAR, DR. DATE OF HEARING : 04.02.2021 04.02.2021 04.02.2021 04.02.2021 DATE OF PRONOUNCEMENT : 04.02.2021 04.02.2021 04.02.2021 04.02.2021 ORDER ORDER ORDER ORDER PER JUSTICE P.P. BHATT, PRESIDENT PER JUSTICE P.P. BHATT, PRESIDENT PER JUSTICE P.P. BHATT, PRESIDENT PER JUSTICE P.P. BHATT, PRESIDENT : :: : THESE APPEALS BY THE ASSESSEE FOR THE ASSESSMENT Y EAR 2013-14 ARE DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-5, LUDHIANA DATED 17 TH JULY, 2018. 2. THE ASSESSEE, VIDE HIS LETTER DATED 25.01.2021, HAS INTIMATED THE TRIBUNAL THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSI DERATION UNDER THE VIVAD SE VISHWAS ACT, 2020 (IN SHORT THE ACT) AND REQUESTED FOR WITHDRAWAL OF THE SAID APPEALS. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTION ED APPEALS ARE CONSIGNED TO RECORDS AND TREATED AS DISMISSED. ITA-456 & 457/ASR/2018 2 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT TH AT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED A SSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED ACT , THE APPELLANT (I.E., THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE T RIBUNAL FOR REINSTITUTION OF THE APPEALS AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATELY AS PER LAW. THE RESPONDEN T (I.E., THE REVENUE) HAS NO OBJECTION WITH REGARD TO THE AFORES AID CAVEAT. 5. IN VIEW OF THE AFORESAID, THE APPEALS ARE CONSIG NED TO RECORD AND, FOR STATISTICAL PURPOSES, ARE TREATED AS DISMI SSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF HEAR ING IN THE PRESENCE OF BOTH THE PARTIES ON 4 TH FEBRUARY, 2021. SD/- SD/- (G.S. PANNU) (G.S. PANNU) (G.S. PANNU) (G.S. PANNU) (JUSTICE P.P. BHATT) (JUSTICE P.P. BHATT) (JUSTICE P.P. BHATT) (JUSTICE P.P. BHATT) VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT PRESIDENT COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR