SHRI ASHOK KUMAR , BATHINDA V. INCOME TAX OFICER,WARD 1 (1), BATHINDA

ITA 506/ASR/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7373 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 25-08-2020
• Assessment Year: 2010-2011
• Appeal Filed On: 12-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHARAN DAS DR IN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA NO. 587/ASR/2016 ASSESSMENT YEARS : 2012-13 M/S KWALITY PHARMACEUTICALS P. LTD. TUNG BALA, MAJITHA ROAD, AMRITSAR THE DCIT, CIRCLE IV, AMRITSAR ./ PAN NO. AAACK6458M / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI ASHWANI KALIA, CA / REVENUE BY : SHRI CHARAN DAS, DR IN ITA NO. 364/ASR/2018 ASSESSMENT YEAR : 2014-15 SH. GURMIT SINGH C/O M/S BEL TECH. INDIA INC, 231, LEATHER COMPLEX KAPURTHALA ROAD, JALANDHAR THE ITO, 1(5), JALANDHAR ./ PAN NO. ADGPS5406D / APPELLANT / RESPONDENT / ASSESSEE BY : NONE (WITHDRAWAL APPLICATION) / REVENUE BY : SHRI CHARAN DAS, DR IN ITA NO. 567/ASR/2018 ASSESSMENT YEAR : 2014-15 SH. GURMIT SINGH C/O M/S BEL TECH. INDIA INC, 231, LEATHER COMPLEX KAPURTHALA ROAD, JALANDHAR THE ITO, 1(5), JALANDHAR ./ PAN NO. ADGPS5406D / APPELLANT / RESPONDENT / ASSESSEE BY : NONE (WITHDRAWAL APPLICATION) / REVENUE BY : SHRI CHARAN DAS, DR IN ITA NO. 397/ASR/2018 ASSESSMENT YEAR : 2009-10 PROMILA RANI D/O SOHAN LAL B/S POLICE STATION, ZIRA ROAD, DHARAMKOT MOGA THE ITO WARD-2, MOGA 2 ./ PAN NO. AGPPR5363J / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI RANJIT SHARMA, ADVOCATE / REVENUE BY : SHRI CHARAN DAS, DR IN ITA NO. 121/ASR/2019 ASSESSMENT YEAR : 2012-13 PROMILA RANI W/O VARINDER KUMAR KUMAR ZIRA ROAD, KOT-ISE-KHAN DHARAMKOT THE ITO WARD-2, MOGA ./ PAN NO. AGPPR5363J / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI RANJIT SHARMA, ADVOCATE / REVENUE BY : SHRI CHARAN DAS, DR IN ITA NO. 122/ASR/2019 ASSESSMENT YEAR : 2013-14 PROMILA RANI W/O VARINDER KUMAR KUMAR ZIRA ROAD, KOT-ISE-KHAN DHARAMKOT THE ITO WARD-2, MOGA ./ PAN NO. AGPPR5363J / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI RANJIT SHARMA, ADVOCATE / REVENUE BY : SHRI CHARAN DAS, DR IN ITA NO. 119/ASR/2019 ASSESSMENT YEAR : 2009-10 VARINDER KUMAR S/O BACHAN RAM BACKSIDE STATION, ZIRA ROAD, DHARAMKOT, MOGA THE ITO WARD-3, MOGA ./ PAN NO. ACEPK5513E / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI RANJIT SHARMA, ADVOCATE / REVENUE BY : SHRI CHARAN DAS, DR IN ITA NO. 504/ASR/2018 ASSESSMENT YEAR : 2015-16 THE FARIDKOT CO-OP SUGAR MILLS LTD., KOTKAPURA ROAD, FARIDKOT THE DCIT, CIRCLE-3 FEROZPUR 3 ./ PAN NO. AAAJT0451C / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI PRANAV GUPTA / REVENUE BY : SMT. AABHA RANI, CIT DR IN ITA NO. 506/ASR/2018 ASSESSMENT YEAR : 2010-11 SH. ASHOK KUMAR S/O RANJIT SINGH 13411A/1, THAKUR COLONY, GALI NO. 6, BATHINDA THE ITO WARD 1(1) BATHINDA ./ PAN NO. AAAJT0451C / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI PRANAV GUPTA / REVENUE BY : SHRI CHARAN DAS, DR IN ITA NO. 279/ASR/2019 ASSESSMENT YEAR : 2014-15 DR. MANVIR GUPTA PROP. LUDHIANA CLINIC, SATTA BAZAR, KOTKAPURA PR. CIT BATHINDA ./ PAN NO. ABUPG3410D / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI PRANAV GUPTA / REVENUE BY : SHRI CHARAN DAS, DR IN ITA NO. 466/ASR/2018 ASSESSMENT YEAR : 2013-14 M/S NEW KISSAN FLOUR MILLS, DEELI BYE PASS, RAILWAY BRIDGE, JAMMU THE ADD. CIT CENTRAL CIRCLE, JAMMU ./ PAN NO. ABUPG3410D / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI JOGINDER SINGH, CA / REVENUE BY : SHRI CHARAN DAS, DR #/ DATE OF HEARING : 25/08/2020 #/ DATE OF PRONOUNCEMENT : 25/08/2020 4 / // / ORDER PER N.K. SAINI, VICE PRESIDENT : 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. 587/ASR/2016 M/S KWALITY PHARMACEUTICALS P. LTD. CIT(A)-2, AMRITSAR 28/09/2016 2. ITA NO. 364/ASR/2018 SH. GURMIT SINGH CIT(A)-1, JALANDHAR 31/03/2018 3. ITA NO. 567/ASR/2018 SH. GURMIT SINGH CIT(A)-1, JALANDHAR 28/09/2018 4. ITA NO. 397/ASR/2018 SMT. PROMILA RANI CIT(A)-3, LUDHIANA 05/04/2018 5. ITA NO. 121/ASR/2019 SMT. PROMILA RANI CIT(A)-3, LUDHIANA 05/11/2018 6. ITA NO. 122/ASR/2019 SMT. PROMILA RANI CIT(A)-3 , LUDHIANA 04/09/2018 7. ITA NO. 119/ASR/2019 SH. VARINDER KUMAR CIT(A)-3 , LUDHIANA 04/09/2018 8. ITA NO. 504/ASR/2018 THE FARIDKOT CO-OP SUGAR MILLS, LTD. CIT(A)-1. BATHINDA 17/08/2018 9. ITA NO. 506/ASR/2018 SH. ASHOK KUMAR S/O RANJIT SINGH CIT(A)-1, BATHINDA 16/08/2018 10. ITA NO. 279/ASR/2019 DR. MANVIR GUPTA PR. CIT, PUNJAB 27/03/2019 11. ITA NO. 466/ASR/2018 NEW KISSAN FLOUR MILL CIT( A)-5, LUDHIANA 17/07/2018 2. IN ALL THE ABOVE APPEALS THE LD. COUNSELS FOR THE A SSESSEES OR ASSESSEES THEMSELVES FURNISHED SEPARATE APPLICATIONS FOR WITHDRAW AL 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 T HE INCOME TAX DEPARTMENT HAS ISSUED FORM NO. 3 / 5, IN R ESPONSE TO THE APPLICATIONS FILED BY THE ASSESSEES, UNDER SECTION 5(1) OF THE DIRECT TA X 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. 587/ASR/2016 M/S KWALITY PHARMACEUTICALS P. LTD. 401117720160720 2. ITA NO. 364/ASR/2018 SH. GURMIT SINGH 4211110802 70720 3. ITA NO. 567/ASR/2018 SH. GURMIT SINGH 4211110802 70720 4. ITA NO. 397/ASR/2018 SMT. PROMILA RANI 414278940 230720 5. ITA NO. 121/ASR/2019 SMT. PROMILA RANI 421689940 270720 6. ITA NO. 122/ASR/2019 SMT. PROMILA RANI 42169917 0270720 5 7. ITA NO. 119/ASR/2019 SH. VARINDER KUMAR 41454696 0230720 8. ITA NO. 504/ASR/2018 THE FARIDKOT CO-OP SUGAR MILLS, LTD. 359564880190620 9. ITA NO. 506/ASR/2018 SH. ASHOK KUMAR S/O RANJIT SINGH 351652650110620 10. ITA NO. 279/ASR/2019 DR. MANVIR GUPTA 365610490 240620 11. ITA NO. 466/ASR/2018 NEW KISSAN FLOUR MILL 3373 40090120520 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 25/08/2020 SD/- SD/- (N.K. CHOUDHRY) (N.K. SAINI) JUDICIAL MEMBER VICE PRESIDENT DATED : 25/08/2020 AG ,-, / 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