SHRIMATI NEETIMA GOYAL , FEROZPUR CANTT V. INCOME TAX OFFICER,WARD 3 (2), FEROZPUR

ITA 496/ASR/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 3126 (ITAT-AMRITSAR)
• Duration Of Justice: 3 year(s) 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 07-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 481/Asr/2018 Assessment Year: 2014-15 Sh. Sanjeev Talla, 107/6, Channi Himmat, Jammu [PAN: ADKPT 2983Q] Vs. DCIT Central Circle, Jammu (Appellant) (Respondent) Appellant by : Sh. P. N. Arora, Adv. Respondent by: Sh. S. M. Surendranath, Sr. DR Date of Hearing: 26.04.2022 I.T.A. Nos. 495 & 496/Asr/2018 Assessment Years: 2012-13 & 2014-15 Smt. Neetima Goyal, Prop. Raghav Sales, G. T. Road, Ferozepur Cantt. - 152001 [PAN: AICPG 3586H] Vs. Income Tax Officer, Ward -3(2), Ferozepur (Appellant) (Respondent) Appellant by : None Respondent by: Sh. S. M. Surendranath, Sr. DR Date of Hearing: 26.04.2022 ITA Nos.481/ASR/2018 & Ors 2 I.T.A. No. 50/Asr/2019 Assessment Year: 2009-10 Sh. Amarjit Singh S/o Sh. Madan Lal, Sh. Guru Nanak Dev Ji Charitable Eye & General Hospital, Bhagta Bhai Ka [PAN: BJVPS 4152G] Vs. Income Tax Officer, Ward-1(3), Bathinda (Appellant) (Respondent) Appellant by : Sh. P. N. Arora, Adv. Respondent by: Sh. S. M. Surendranath, Sr. DR Date of Hearing: 26.04.2022 I.T.A. No. 109/Asr/2019 Assessment Year: 2009-10 Sh. Ashwani Sehgal, Porp. S. S. Trading Co., Jama Masjit, Kapurthala [PAN: AQWPS 3601H] Vs. Income Tax Officer, Ward-1, Kapurthala (Appellant) (Respondent) Appellant by : None Respondent by: Sh. S. M. Surendranath, Sr. DR Date of Hearing: 26.04.2022 Date of Pronouncement: 04.05.2022 ITA Nos.481/ASR/2018 & Ors 3 ORDER Per Bench: These appeals have been filed by the Assessees are directed against the impugned order dated 17.07.2018, 20.07.2018, 16.11.2018 & 28.12.2018 passed by the Ld. Commissioner of Income Tax (Appeals)-5, Ludhiana, for AYs 2009-10, 2012-13 & 2014-15. 2. At the outset, the ld. AR of the assessee stated that the assessee has settled the dispute relating to the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020 has also been filed. 3. The Ld. DR has no objection. 4. In view of the above, we accept the request of the assessees for withdrawal of the appeals. 5. In the result, the appeals filed by the assessees are dismissed as withdrawn. Order pronounced in the open court on 04.05.2022. Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member Date: 04.05.2022 Copy of the order forwarded to: (1) The Appellant: ITA Nos.481/ASR/2018 & Ors 4 (2) The Respondent: (3) The CIT(Appeals) (4) The CIT concerned (5) The Sr. DR, I.T.A.T True Copy By Order