SHRI MAAN SINGH , PATHANKOT V. INCOME TAX OFICER,WARD 6 (2), PATHANKOT

ITA 478/ASR/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8691 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 25-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, AMRITSAR (VIRTUAT COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA NO. 652 /ASR/2019 ASSESSMENT YEAR : 2011-12 SHRI SURINDERJIT SINGH NARANG, 181, BASANT AVENU, AMRITSAR THE ITO, WARD 5(5), AMRITSAR ./ PAN NO. AAWPN1493J / APPELLANT / RESPONDENT IN ITA NO. 100 /ASR/2020 ASSESSMENT YEAR : 2014-15 SH. ZUBIN KHURANA, PROP. M/S MRZ MOTORS, RAM TALAI, ROAD, AMRITSAR THE ASST. CIT-4 AMRITSAR ./ PAN NO. ABDPK6675R / APPELLANT / RESPONDENT IN ITA NO. 518 /ASR/2018 ASSESSMENT YEAR : 2015-16 SH. PARMOD KUMAR PROP. M/S P. PARMOD KUMAR & CO. KARMON DEORI, AMRITSAR THE ITO WARD-1(2) AMRITSAR ./ PAN NO. AAXPK1863C / APPELLANT / RESPONDENT & IN ITA NO. 465 /ASR/2018 ASSESSMENT YEAR : 2010-11 SHRI AMIT SHARMA, H.NO. 78 SUGAR MILLS QUARTER CHHEHARTA, AMRITSAR THE ITO WARD 4(1), AMRITSAR ./ PAN NO. CGNPS7158C / APPELLANT / RESPONDENT 2 / ASSESSEE BY : WRITTEN APPLICATIONS BY SHRI PADAM B AHL, C.A. / REVENUE BY : SHRI CHARAN DAS, DR IN ITA NO. 493 /ASR/2017 ASSESSMENT YEAR : 2008-09 SHRI DARSHAN PAL SINGH GAREWAL 50-RAJA GARDEN, BAREWAL NEAR MANGAT RESORT FEROZPUR ROAD, LUDHIANA DY. CIT, CENTRAL CIRCLE-II JALANDHAR ./ PAN NO. AISPG9530B / APPELLANT / RESPONDENT & IN ITA NO. 542 /ASR/2019 ASSESSMENT YEAR : 2011-12 SHRI BALJINDER SINGH H.NO. 11, SHANTI VIHAR MAQSUDAN, JALANDHAR THE ITO WARD-1(1), JALANDHAR ./ PAN NO. BLSPS4849B / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI ASHRAY SARNA, CA / REVENUE BY : SHRI CHARAN DAS, DR IN ITA NO. 564 /ASR/2019 ASSESSMENT YEAR : 2011-12 SHRI YUVRAJ SINGH B-9/130, HOSHIARPUR ROAD, SANTOKHPURA, JALANDHAR ASSTT. CIT CIRCLE-II, JALANDHAR ./ PAN NO. BUUPS6716A / APPELLANT / RESPONDENT IN ITA NO. 578 /ASR/2019 ASSESSMENT YEAR : 2010-11 SHRI RANDHIR SINGH VILLAGE MALLUPUR, SHAHKOT DCIT CIRCLE-II, JALANDHAR 3 ./ PAN NO. AOQPS9157L / APPELLANT / RESPONDENT & IN ITA NO. 598 /ASR/2019 ASSESSMENT YEAR : 2015-16 SHRI RAJESH KUMAR JOSHI 76, ADARSH NAGAR, JALANDHAR THE ITO WARD-1(3), JALANDHAR ./ PAN NO. AAMPJ8009L / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI DINESH SARNA / REVENUE BY : SHRI CHARAN DAS, DR IN ITA NO. 535 /ASR/2019 ASSESSMENT YEAR : 2010-11 SHRI DAVINDER SINGH B-X-1096, LAMBA PIND, JALANDHAR THE ITO W-11(4), JALANDHAR ./ PAN NO. AQQPS2593G / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI ASHRAY SARNA / REVENUE BY : SHRI CHARAN DAS, DR IN ITA NO. 554 /ASR/2017 ASSESSMENT YEAR : 2013-14 SHRI HARPAL SINGH S/O SH BALBIR SINGH, H.NO. 51 VILLAGE CHAUDHAR PURA, P/O ZAFFARWAL, GURDASPUR THE ITO GURDASPUR ./ PAN NO. BCGPS6539H / APPELLANT / RESPONDENT / ASSESSEE BY : WRITTEN APPLICATIONS BY SHRI J.S BHAS IN, ADVOCATE / REVENUE BY : SHRI CHARAN DAS, DR 4 IN ITA NO. 478 /ASR/2018 ASSESSMENT YEAR : 2010-11 SHRI MAAN SINGH S/O SHRI AMAR SINGH R/O VILL-GURGAON, PO NAROT JAIMAL SINGH, PATHANKOT THE ITO WARD 6(2) PATHANKOT ./ PAN NO. CYXPS5258P / APPELLANT / RESPONDENT & IN ITA NO. 725 /ASR/2019 ASSESSMENT YEAR : 2011-12 SHRI NARINDER SINGH S/O S. BHOLA SINGH VILL- BEHLOLPUR, PATHANKOT THE ITO WARD 6(2) PATHANKOT ./ PAN NO. CRNPS8476C / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI LALIT MAHAJAN, ADVOCATE / REVENUE BY : SHRI CHARAN DAS, DR IN ITA NO. 130 /ASR/2018 ASSESSMENT YEAR : 2013-14 SHRI NARESH KHURANA LAKKAR MANDI, NEAR CIVIL HOSPITAL, ABOHAR THE ASTT. CIT CIRCLE-II, BATHINDA ./ PAN NO. ABJPK4389G / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI SUDHIR SEHGAL, ADVOCATE / REVENUE BY : SHRI CHARAN DAS, DR IN ITA NO. 321 /ASR/2018 ASSESSMENT YEAR : 2008-09 SHRI KUNDAN LAL H.NO. 410, SHIVAJI NAGAR, PATHANKOT THE ITO WARD-6(2) PATHANKOT 5 ./ PAN NO. ABLPL5642B / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI VAIBHAV AGGARWAL, CA / REVENUE BY : SHRI CHARAN DAS, DR IN ITA NO. 402 /ASR/2019 ASSESSMENT YEAR : 2009-10 SHRI NIRMAL KAUR W/O SH. DEV SINGH VILL-WADALA KALAN, AMRITSAR THE ITO WARD-4(3) AMRITSAR ./ PAN NO. CMSPK7124D / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI A.S. MALHOTRA, ADVOCATE / REVENUE BY : SHRI CHARAN DAS, DR IN ITA NO. 19/ASR/2019 ASSESSMENT YEAR : 2007-08 SMT. GEETA KHANNA C/O KAMLA TEXTILES WEAVING FACTORY, INSLAMABAD, AMRITSAR THE ITO WARD-3(1) AMRITSAR ./ PAN NO. AAXPK7326A / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI P.N. ARORA, ADVOCATE / REVENUE BY : SHRI CHARAN DAS, DR IN ITA NO. 487 & 488/ASR/2019 ASSESSMENT YEAR : 2015-16 & 2016-17 SHRI RAJ KUMAR GARG ASSISTANT LABOUR COMMISSIONER THE ITO (TDS) BHATINDA ./ PAN NO. ACYPG5545J 6 / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI T.N. SINGLA, ADOVCATE / REVENUE BY : SHRI CHARAN DAS, DR IN ITA NO. 623/ASR/2019 ASSESSMENT YEAR : 2011-12 SHRI JUJHAR SINGH S/O SH. PAKHAR SINGH VILL-MUBARAKPUR, PO- ALACHAUR, SBS NAGAR THE ITO NAWANSHAHR ./ PAN NO. BKWPS0990J / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI AMIT KUD, CA / REVENUE BY : SHRI CHARAN DAS, DR IN ITA NO. 527/ASR/2019 ASSESSMENT YEAR : 2011-12 NATIONAL COLD STORE BIR PIND NAKODAR THE ITO WARD NAKODAR ./ PAN NO. AAAFN7476M / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI PARVIN JAIN / REVENUE BY : SHRI CHARAN DAS, DR #/ DATE OF HEARING : 22/07/2020 #/ DATE OF PRONOUNCEMENT : 22/07/2020 7 / // / 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. 652/ASR/2019 SHRI SURINDERJIT SINGH CIT( A)-2, AMRITSAR 03/10/2019 2. ITA NO. 100/ASR/2020 SHRI ZUBIN KHURANA CIT(A)-2 , AMRITSAR 28/01/2020 3. ITA NO. 518/ASR/2018 SHRI PRAMOD KUMAR CIT(A)-1, AMRITSAR 18/09/2018 4. ITA NO. 465/ASR/2018 SHRI AMIT SHARMA CIT(A)-2, AMRITSAR 09/07/2018 5. ITA NO. 493/ASR/2017 SHRI DARSHAN PAL SINGH CIT( A)-5, LUDHIANA 02/05/2017 6. ITA NO. 542/ASR/2019 SHRI BALJINDER SINGH CIT(A) -1, JALANDHAR 28/06/2019 7. ITA NO. 564/ASR/2019 SHRI YUVRAJ SINGH CIT(A)-1, JALANDHAR 20/06/2019 8. ITA NO. 578/ASR/2019 SHRI RANDHIR SINGH CIT(A)-5 , LUDHIANA 14/06/2019 9. ITA NO. 598/ASR/2019 SHRI RAJESH KUMAR JOSHI CIT (A)-1, JALANDHAR 18/06/2019 10. ITA NO. 535/ASR/2019 SHRI DAVINDER SINGH CIT(A) -1, JALANDHAR 28/06/2019 11. ITA NO. 554/ASR/2017 SHRI HARPAL SINGH CIT(A)-2 , AMRITSAR 05/06/2017 12 ITA NO. 478/ASR/2018 SHRI MAAN SINGH CIT(A)-2, A MRITSAR 10/07/2018 13. ITA NO. 725/ASR/2019 SHRI NARINDER SINGH CIT(A) -2, AMRITSAR 11/10/2019 14. ITA NO. 130/ASR/2018 SHRI NARESH KHURANA CIT(A) , BATHINDA 08/12/2017 15. ITA NO. 321/ASR/2018 SHRI KUNDAN LAL CIT(A)-2, AMRITSAR 26/03/2018 16. ITA NO. 402/ASR/2019 SMT. NIRMAL KAUR CIT(A)-2, AMRITSAR 18/03/2019 17. ITA NO. 19/ASR/2019 SMT. GEETA KHANNA CIT(A)-1, AMRITSAR 22/11/2018 18. ITA NO. 487/ASR/2019 SHRI RAJ KUMAR GARG CIT(A) , BATHINDA 09/04/2019 19. ITA NO. 488/ASR/2019 SHRI RAJ KUMAR GARG CIT(A) , BATHINDA 09/04/2019 20. ITA NO. 623/ASR/2019 SHRI JUJHAR SINGH CIT(A)-1 , JALANDHAR 31/07/2019 21. ITA NO. 527/ASR/2019 NATIONAL COLD STORAGE CIT( A)-2, JALANDHAR 03/06/2019 2. IN ALL THE ABOVE APPEALS THE LD. COUNSELS FOR TH E ASSESSEES FURNISHED SEPARATE APPLICATIONS FOR WITHDRAWAL OF THE APPEALS . 3. DURING THE COURSE OF HEARING THE LD. COUNSELS FO R THE ASSESSEE SUBMITTED THAT SINCE THE ASSESSEES HAVE AVAILED THE IMMUNITY SCHEME I.E; VIVAD SE VISHWAS AND T HE INCOME TAX DEPARTMENT HAS SINCE ISSUED FORM NO. 3 / 5, 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 8 MAY BE ALLOWED TO BE WITHDRAWN. THE DETAILS OF ABOV E SAID CERTIFICATES ARE AS UNDER: SL.NO. APPEAL NO. NAME OF CASE 1. ITA NO. 652/ASR/2019 SHRI SURINDERJIT SINGH 3394 35290200520 DT. 20/05/2020 2. ITA NO. 100/ASR/2020 SHRI ZUBIN KHURANA 35149219 0110620 DT. 11/06/2020 3. ITA NO. 518/ASR/2018 SHRI PRAMOD KUMAR 351902640 120620 DT. 12/06/2020 4. ITA NO. 465/ASR/2018 SHRI AMIT SHARMA 3515000601 10620 DT. 11/06/2020 5. ITA NO. 493/ASR/2017 SHRI DARSHAN PAL SINGH 3504 16270100620 DT. 10/06/2020 6. ITA NO. 542/ASR/2019 SHRI BALJINDER SINGH 357117 060170620 DT. 17/06/2020 7. ITA NO. 564/ASR/2019 SHRI YUVRAJ SINGH 368505890 260620 DT. 26/06/2020 8. ITA NO. 578/ASR/2019 SHRI RANDHIR SINGH 35041138 0100620 DT. 10/06/2020 9. ITA NO. 598/ASR/2019 SHRI RAJESH KUMAR JOSHI 359 569640190620 DT. 19/06/2020 10. ITA NO. 535/ASR/2019 SHRI DAVINDER SINGH 357113 000170620 DT. 17/06/2020 11. ITA NO. 554/ASR/2017 SHRI HARPAL SINGH 40118409 0160720 DT. 16/07/2020 12 ITA NO. 478/ASR/2018 SHRI MAAN SINGH 38930648009 0720 DT. 09/07/2020 13. ITA NO. 725/ASR/2019 SHRI NARINDER SINGH 389290 790090720 DT. 09/07/2020 14. ITA NO. 130/ASR/2018 SHRI NARESH KHURANA 359642 330190620 DT. 19/06/2020 15. ITA NO. 321/ASR/2018 SHRI KUNDAN LAL 3416921302 80520 DT. 28/05/2020 16. ITA NO. 402/ASR/2019 SMT. NIRMAL KAUR 378012310 020720 DT. 02/07/2020 17. ITA NO. 19/ASR/2019 SMT. GEETA KHANNA 341398630 270520 DT. 27/05/2020 18. ITA NO. 487/ASR/2019 SHRI RAJ KUMAR GARG 378364 740020720 DT. 02/07/2020 19. ITA NO. 488/ASR/2019 SHRI RAJ KUMAR GARG 378357 670020720 DT. 02/07/2020 20. ITA NO. 623/ASR/2019 SHRI JUJHAR SINGH 35957761 0190620 DT. 19/06/2020 21. ITA NO. 527/ASR/2019 NATIONAL COLD STORAGE 3519 36690120620 DT. 12/06/2020 9 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 22/07/2020 SD/- SD/- (N.K. CHOUDHRY) (N.K. SAINI) JUDICIAL MEMBER VICE PRESIDENT DATED : 22/07/2020 ,-, / COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. CIT 4. THE CIT(A) 5. DR, ITAT, CHANDIGARH 6. GUARD FILE