SH. GURLAL SINGH MAAN, BATHINDA V. I. T. O. WARD 1 (1) , BATHINDA

ITA 526/ASR/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8982 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 01-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MODIT SRIVASTAVA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH, “SMC” AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT ITA No.526/Asr/2019 Assessment Year: 2008-09 Shri Gurlal Singh Maan Now at 59, Phase III, Model Town, Bathinda VS The ITO Ward 1(1), Bathinda PAN NO: ACFPM1492B Appellant Respondent Assessee by : Ms. Jyotsana Gupta, CA ITA No.364/Asr/2019 Assessment Year: 2010-11 Smt. Mohinder Kaur Chattha, 135D Doordarshan Enclave, Wadala Chowk, Jalandhar VS The ITO Ward1(3), Jalandhar PAN NO: AELPC2437E Appellant Respondent Assessee by : Shri J.S. Bhasin Revenue by : Shri Modit Srivastava, Sr. DR Date of Hearing : 10/11/2021 Date of Pronouncement : 10/11/2021 Order PER N.K. SAINI, VICE PRESIDENT Both the above appeals by the different assessees are directed 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 ) Order dt. 1. ITA No. 526/ASR/2019 Shri Gurlal Singh Maan CIT(A), Bathinda 13/05/2019 2. ITA No. 364/ASR/2019 Smt Mohinder Kaur Chattha CIT(A)-1, Jalandhar 22/02/2019 2. In both the above appeals the Ld. Counsels for the Assessees furnished separate applications for withdrawal of the appeals. 3. During the course of hearing the Ld. Counsels for the Assessees submitted that since the assessees have availed the immunity scheme i.e; Vivad Se Vishwas and the 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessees may be allowed to be withdrawn.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. 526/ASR/2019 Shri Gurlal Singh Maan 739939090231120 2. ITA No. 364/ASR/2019 Smt Mohinder Kaur Chattha 931571770291220 4. The Ld. DR did not object if the above appeals of the assessees are dismissed as withdrawn. 5. In view of the above the appeals of the assessees are dismissed as withdrawn. 6. In the result, appeals of the assessees are dismissed. Order pronounced on 10/11/2021. Sd/- ( N.K. SAINI) VICE PRESIDENT AG Date: 10/11/2021 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