SHRI GAGAN SURI , GURDASPUR V. INCOME TAX OFFICER, WARD -6(4), GURDASPUR

ITA 532/ASR/2018

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 8197 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 17-08-2020
• Assessment Year: 2015-2016
• Appeal Filed On: 05-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAKESH KUMAR LD
• Assessee Lawyers: P.N.ARORA LD.; SAMEER BHATIA LD.

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 I.T.A. NO. 230/ASR/2018 ASSESSMENT YEAR: 2014-15 M/S THE G A URANG ATE CO - OP SOCIETY LIMITED, STREET NO. 19 GAUTAM NAGAR, HOSHIARPUR (PB) INCOME TAX OFFICER, WARD-4, HOSHIARPUR ./ PAN NO. AADAT 0382L / APPELLANT / RESPONDENT / ASSESSEE BY : NONE / REVENUE BY : SH. RAKESH KUMAR (LD. DR) IN I.T.A. NO. 580/ASR/2019 ASSESSMENT YEAR: 2011-12 SH. RAJEEV CHAWLA C/O SH. SAMEER BHATIA, ADVOCATE, 158/2, GURU TEG BAHADUR NAGAR, OPPOSITE MATA GUJRI PARK, JALANDHAR-144 003 THE INCOME TAX OFFICER, WARD -1(3), JALANDHAR ./ PAN NO. AAIPC 7100P / APPELLANT / RESPONDENT / ASSESSEE BY : SH. SAMEER BHATIA (LD. ADV.) / REVENUE BY : SH. RAKESH KUMAR (LD. D.R.) IN I.T.A. NO. 108/ASR/2020 ASSESSMENT YEAR: 2016-17 SH. ABDUL WAHID SHAH, SHAH MANZIL, CHOUDHARY BAGH, RAINAWARI, SRINAGAR INCOME TAX OFFICER, WARD-3(1), SRINAGAR ./ PAN NO. BGHPS 0836C / APPELLANT / RESPONDENT 2 / ASSESSEE BY : NONE / REVENUE BY : SH. RAKESH KUMAR (LD. D.R.) IN I.T.A. NO. 532/ASR/2018 ASSESSMENT YEAR: 2015-16 SH. GAGAN SURI PROP. M/S GAGAN JEWELLERS MAIN BAZAR, GURDASPUR PUNJAB INCOME TAX OFFICER, WARD 6(4), GURDASPUR ./ PAN NO. BKZPS 3943Q / APPELLANT / RESPONDENT / ASSESSEE BY : SH. P. N. ARORA (LD. ADV.) / REVENUE BY : SH. CHARAN DASS, (LD. D.R.) #/ DATE OF HEARING : 25/11/2020 #/ DATE OF PRONOUNCEMENT : 25/11/2020 / // / ORDER PER N.K. CHOUDHRY, JM: THESE APPEALS UNDER CONSIDERATION HAVE BEEN PREFERRED B Y THE DIFFERENT ASSESSEES AGAINST THE SEPARATE ORDERS IMPUGNED HEREIN PASSED BY DIFFERENT LD. COMMISSIONERS OF INCOME TAX (APP EAL) STATIONED AT VARIOUS STATIONS, DETAILED BELOW : SI NO. APPEAL NO. NAME OF CASE CIT(APPEAL/S) ORDER DT. 1. IN ITA NO. 230/ASR/2018 M/S THE GAURANGATE CO-OP. SOCIETY LTD. CIT(A)-1, JALANDHAR 25/01/2018 2. IN ITA NO. 580/ASR/2019 SH. RAJEEV CHAWLA CIT(A)-1, JALANDHAR 20/06/2019 3. IN ITA NO. 108/ASR/2020 SH. ABDUL WAHID SHAH CIT(A), JAMMU 30/12/2019 3 4. IN ITA NO. 532/ASR/2018 SH. GAGAN SURI CIT(A)-2, AMRITSAR 29/09/2018 2. IN ALL THE ABOVE APPEALS, THE LD. COUNSELS OF THE ASSESS EES OR ASSESSEES THEMSELVES FURNISHED SEPARATE APPLICATIONS FOR WIT HDRAWAL OF THE APPEALS. 3. DURING THE COURSE OF HEARING THE LD. COUNSELS FOR THE ASSESSEES SUBMITTED THAT SINCE THE ASSESSEES HAVE AVAILED THE IMMUN ITY SCHEME I.E; VIVAD SE VISHWAS AND THE INCOME TAX DEPARTMENT HAS ISSUED FORM NO. 3/5 IN RESPONSE TO THE APPLICATIONS FILED BY T HE 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. 4. THE LD. DR RAISED NO OBJECTION, IF THE APPEALS OF THE ASSESSEES ARE ALLOWED TO BE DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES, THE APPEAL S OF THE ASSESSEES ARE LIABLE TO BE DISMISSED AS WITHDRAWN, HENCE ORD ERED ACCORDINGLY. 6. IN THE RESULT, INSTANT APPEALS OF THE ASSESSEES STANDS DISMI SSED AS WITHDRAWN. ORDER PRONOUNCED ON 25/11/2020 SD/- SD/- (N. K. SAINI) (N. K. CHOUDHRY) VICE PRESIDENT JUDICIAL MEMBER 4 GP/SR/PS ,-, / COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANTS 2. THE RESPONDENTS 3. CITS 4. THE CITS(A) 5. DR, ITAT, AMRITSAR 6. GUARD FILE