SHRI NARESH KUMAR , FAZILKA V. INCOME TAX OFFICER WARD 2 (4), ABOHAR

ITA 464/ASR/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6004 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 05-09-2018
• 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. 564/ASR/2017 / ASSESSMENT YEAR : 2013-14 SMT. SAKSHI KHANNA, 334-NEW JAWAHAR NAGAR, JALANDHAR THE ASST. CIT CIRCLE-3, JALANDHAR ./ PAN NO: AIVPK8455C / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI VINEET KRISHAN, ADVOCATE ! / REVENUE BY : SHRI RAKESH KUMAR, DR ./ ITA NO. 557/ASR/2019 / ASSESSMENT YEAR : 2011-12 SMT. PARVEEN KAILA, HOUSE NO. 334, NEW JAWAHAR NAGAR, JALANDHAR THE ASST. CIT CENTRAL CIRCLE-2, JALANDHAR ./ PAN NO: ACIPK3300P / APPELLANT / RESPONDENT ./ ITA NO. 558/ASR/2019 / ASSESSMENT YEAR : 2012-13 SMT. PARVEEN KAILA, HOUSE NO. 334, NEW JAWAHAR NAGAR, JALANDHAR THE ASST. CIT CENTRAL CIRCLE-2, JALANDHAR ./ PAN NO: ACIPK3300P / APPELLANT / RESPONDENT ./ ITA NO. 559/ASR/2019 / ASSESSMENT YEAR : 2013-14 SMT. PARVEEN KAILA, HOUSE NO. 334, NEW JAWAHAR NAGAR, JALANDHAR THE ASST . CIT CENTRAL CIRCLE-2, JALANDHAR ./ PAN NO: ACIPK3300P / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI VINEET KRISHAN, ADOVCATE ! / REVENUE BY : SHRI ANUPAM KANT GARG, CIT DR 2 ./ ITA NO. 716/ASR/2019 / ASSESSMENT YEAR : 2017-18 M/S VERMA TRANSPORT CO. (LUBES DIVISION), 334, NEW JAWAHAR NAGAR, JALANDHAR THE ASSTT. CIT CENTRAL CIRCLE-2, JALANDHAR ./ PAN NO: AADFV5397G / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI VINEET KRISHAN, ADVOCATE ./ ITA NO. 219/ASR/2018 / ASSESSMENT YEAR : 2013-14 THE SEHMBI CO - OPERATIVE LABOUR AND CONSTRUCTION SOCIETY LTD; VPO KISHANPURA, VIA LANGROYA, DIST: SBS NAGAR THE ITO NAWANSHAHR, SBS NAGAR ./ PAN NO: AAAJT0858P / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI RAKESH JOHSHI, ADVOCATE ./ ITA NO. 291/ASR/2019 / ASSESSMENT YEAR : 2006-07 BALBIR SINGH 1, VILL. KATT. TEHSIL BANGA, NAWANSHAHR, PUNJAB THE ITO NAWANSHAHR ./ PAN NO: DIVPS8633H / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI RAKESH JOSHI, ADVOCATE ./ ITA NO. 759/ASR/2017 / ASSESSMENT YEAR : 2009-10 M/S ANURAJ HOTELS & RESORTS PVT. LTD. N/H 250, PARTAP NAGAR, SODAL ROAD, JALANDHAR(PUNJAB) THE DCIT CIRCLE-4, JALANDHAR ./ PAN NO: AAGCA8062P / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI SUDERSHAN KAPOOR 3 ./ ITA NO. 463/ASR/2018 / ASSESSMENT YEAR : 2014-15 AVINASH CHANDER PROP. NATURAL SALES ENTERPRISES FAZILKA 152123 THE ITO WARD 2(4), ABOHAR ./ PAN NO: ABFPL9030R / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI ASHWANI KALIA ./ ITA NO. 464/ASR/2018 / ASSESSMENT YEAR : 2014-15 NARESH KUMAR UNIVERSAL FOODS CORP SITA RAM STREET, FAZILKA 152123 THE ITO WARD 2(4), ABOHAR ./ PAN NO: CFGPK1531K / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI ASHWANI KALIA ! / REVENUE BY : SHRI RAVINDER MITTAL, ADDL. CIT ! &/ DATE OF HEARING : 07/04/2021 ! &/ DATE OF PRONOUNCEMENT : 07/04/2021 / // / ORDER PER BENCH: ALL THESE APPEALS BY THE DIFFERENT ASSESSEES ARE DI RECTED AGAINST THE SEPARATE ORDERS OF DIFFERENT LD. COMMISSIONERS OF I NCOME TAX (APPEAL) AT VARIOUS STATIONS AS PER FOLLOWING DETAILS: SL.NO. APPEAL NO. NAME OF CASE CIT(APPEAL / S ) ORD ER DT. 1. ITA NO. 564/ASR/2017 SMT. SAKSHI KHANNA CIT(A)-2, JALANDHAR 17/07/2017 2. ITA NO. 557/ASR/2019 SMT. PARVEEN KAILA CIT(A)-5, LUDHIANA 27/06/2019 3. ITA NO. 558/ASR/2019 SMT. PARVEEN KAILA CIT(A)-5, LUDHIANA 27/06/2019 4. ITA NO. 559/ASR/2019 SMT. PARVEEN KAILA CIT(A)-5, LUDHIANA 27/06/2019 4 5. ITA NO. 716/ASR/2019 M/S VERMA TRANSPORT CO. CIT(A)-5, LUDHIANA 25/09/2019 6. ITA NO. 219/ASR/2018 THE SEHMBI CO - OPERATIVE LABOUR AND CONSTRUCTION SOCIETY LTD CIT(A)-1, JALANDHAR 03/01/2018 7. ITA NO. 29 1/ASR/2019 BALBIR SINGH CIT(A)-1, JALANDHAR 28/12/2018 8. ITA NO. 759/ASR/2017 M/S ANURAJ HOTELS & RESORTS PVT. LTD. CIT(A)-2, JALANDHAR 21/09/2017 9. ITA NO. 463/ASR/2018 AVINASH CHANDER CIT(A) BATHINDA 29/06/2018 10. ITA NO. 464/ASR/2018 NARESH KUM AR CIT(A) BATHINDA 29/06/2018 2. IN ALL THE ABOVE APPEALS THE ASSESSEES / LD. COU NSELS FOR THE ASSESSEES FURNISHED SEPARATE APPLICATIONS FOR WITHDRAWAL OF T HE APPEALS. 3. DURING THE COURSE OF HEARING THE LD. COUNSELS FO R THE ASSESSEES SUBMITTED THAT SINCE THE ASSESSEES HAVE AVAILED THE IMMUNITY SCHEME I.E; VIVAD SE VISHWAS AND THE INCOME TAX DEPARTMENT HAS SINCE ISS UED FORM NO. 3 / 4 , IN RESPONSE TO THE APPLICATIONS FILED BY THE ASSESSEES , UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THEREFORE TH E APPEALS OF THE ASSESSEES MAY BE ALLOWED TO BE WITHDRAWN. THE DETAILS OF ABOV E SAID CERTIFICATES ARE AS UNDER: SL.NO. APPEAL NO. NAME OF CASE CERTIFICATE NO. 1. ITA NO. 564/ASR/2017 SMT. SAKSHI KHANNA 234530190310121 2. ITA NO. 557/ASR/2019 SMT. PARVEEN KAILA 234031140300121 3. ITA NO. 558/ASR/2019 SMT. PARVEEN KAILA 234034520300121 4. ITA NO. 559/ASR/2019 SMT. PARVEEN KAILA 234037880300121 5. ITA NO. 716/ASR/2019 M/S VERMA TRANSPORT CO. 234559850310121 6. ITA NO. 219/ASR/2018 THE SEHMBI CO - OPERATIVE LABOUR AND CONSTRUCTION 122229860070121 5 SOCIETY LTD 7. ITA NO. 291/ASR/2019 BALBIR SINGH 103582700050121 8. ITA NO. 759/ASR/2017 M/S ANURAJ HOTELS & RESORTS PVT. LTD. 229326060280121 9. ITA NO. 463/ASR/2018 AVINASH CHANDER 221424220200121 10. ITA NO. 464/ASR/2018 NARESH KUMAR 796153680091220 4. THE LD. DR DID NOT OBJECT IF THE ABOVE APPEALS O F THE ASSESSEES ARE DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE APPEALS OF THE ASSESSEE S ARE DISMISSED AS WITHDRAWN. 6. IN THE RESULT, APPEALS OF THE ASSESSEES ARE DISM ISSED. ORDER PRONOUNCED ON 07/04/2021 SD/- SD/- . .. . . . . . . .. . . .. . , ,, , (R.L. NEGI ) ( N.K. SAIN I) 0 0 0 0 / / / / JUDICIAL MEMBER 12 1212 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