The Ludhiana Improvement Trust, Ludhiana V. JCIT, Ludhiana

ITA 54/CHANDI/2009

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6221 (ITAT-CHANDIGARH)
• Duration Of Justice: 12 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 20-01-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH A, CHANDIGARH (VIRTUAL COURT) .., !' .. , # $% BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM ITA NO. 54/CHD/2009 ASSESSMENT YEAR : 2004-05 THE LUDHIANA IMPROVEMENT TRUST, FEROZE GANDHI MARKET, LUDHIANA THE JCIT RANGE-VI LUDHIANA PAN NO: AAALL0042M APPELLANT RESPONDENT ITA NO. 84/CHD/2012 ASSESSMENT YEAR : 2004-05 THE LUDHIANA IMPROVEMENT TRUST, FEROZE GANDHI MARKET, LUDHIANA THE DCIT CIRCLE VI LUDHIANA PAN NO: AAALL0042M APPELLANT RESPONDENT ITA NO. 1040/CHD/2009 ASSESSMENT YEAR : 2005-06 THE LUDHIANA IMPROVEMENT TRUST, FEROZE GANDHI MARKET, LUDHIANA THE DCIT CIRCLE VI LUDHIANA PAN NO: AAALL0042M APPELLANT RESPONDENT ITA NO. 398/CHD/2013 ASSESSMENT YEAR : 2005-06 THE LUDHIANA IMPROVEMENT TRUST, FEROZE GANDHI MARKET, LUDHIANA THE A CIT CIRCLE VI LUDHIANA PAN NO: AAALL0042M APPELLANT RESPONDENT !' ASSESSEE BY : SHRI ASHWANI KUMAR, C.A , SHRI ADITY A KUMAR, CA SHRI BHAVESH JINDAL, C.A #!' REVENUE BY : SMT. C. CHANDRAKANTA, CIT SMT. MEENAKSHI VOHRA, ADDL. CIT $ %! & DATE OF HEARING : 12/04/2021 '()*! & DATE OF PRONOUNCEMENT : 12/04/2021 2 $&/ ORDER PER BENCH: ALL THE ABOVE APPEALS BY THE ASSESSEE ARE DIRECTED AG AINST THE SEPARATE ORDERS OF LD. COMMISSIONERS OF INCOME TAX (APPEAL)-II, LUDHI ANA AS PER FOLLOWING DETAILS: SL.NO. APPEAL NO. NAME OF CASE CIT(APPEAL / S ) ORD ER DT. 1. ITA NO. 54/CHD/2009 & ITA NO. 84/CHD/2012 LUDHIANA IMPROVEMENT TRUST CIT(A)-II, LUDHIANA 27/11/2008 & 04/11/2011 2. ITA NO. 1040/CHD/2009 & ITA NO. 398/CHD/2013 LUDHIANA IMPROVEMENT TRUST CIT(A)-II, LUDHIANA 26/08/2009 & 11/02/2013 2. FOR ALL THE ABOVE APPEALS THE LD. COUNSEL FOR THE A SSESSEE FURNISHED A COMMON APPLICATION FOR WITHDRAWAL OF THE APPEALS WHICH READ AS UNDER: SUB: REQUEST FOR PERMISSION TO WITHDRAW APPEALS IN THE CASE OF LUDHIANA IMPROVEMENT TRUST, FEROZE GANDHI MARKET, LUDHIANA.. PAN: AAATL4452F ITA NOS. 54/CHANDI/2009 AND 84/CHANDI/2012 .... AY 2004-05 ITA NOS. 1040/CHANDI/2009 AND 398/CHANDI/2013 .... AY 2005-06 SIR, RESPECTFULLY IT IS SUBMITTED THAT CAPTIONED APPEALS IN THE CASE OF LUDHIANA IMPROVEMENT TRUST ARE PENDING FOR ADJUDICATION BEFO RE THE HON'BLE BENCH. THE PETITIONER SEEKS PERMISSION TO WITHDRAW THE ABO VE CAPTIONED APPEALS AS THE APPELLANT HAS MOVED BEFORE LD. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH UNDER 'VIVAD SE VISHWAS SCHEME'. ALSO, F ORMS 3 HAVE BEEN ISSUED BY CIT EXEMPTIONS, CHANDIGARH ON 15.03.2021, COPIES OF THE SAME ARE ENCLOSED. THANKING YOU YOURS FAITHFULLY SD/- (ASHWANI KUMAR) C.A. COUNSEL FOR THE APPELLANT 3. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT SINCE THE ASSESSEE HAVE AVAILED THE IMMUNITY SCHEME I.E; VIVAD SE VISHWAS AND THE INCOME TAX DEPARTMENT HAS ISSUED FORM NO. 3 , IN RESPONSE TO THE APPLICATIONS FILED 3 BY THE ASSESSEE, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THEREFORE THE APPEALS OF THE ASSESSEE 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. 54/CHD/2009 & ITA NO. 84/CHD/2012 LUDHIANA IMPROVEMENT TRUST 291325630150321 2. ITA NO. 1040/CHD/2009 & ITA NO. 398/CHD/2013 LUDHIANA IMPROVEMENT TRUST 291325030150321 4. THE LD. DR DID NOT OBJECT IF THE ABOVE APPEALS OF T HE ASSESSEE ARE DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 6. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMISSE D. ORDER PRONOUNCED ON 12/04/2021. SD/- SD/- .. .., (R.L. NEGI ) ( N.K. SAIN I) # $%/ JUDICIAL MEMBER / VICE PRESIDENT AG DATE: 12/04/2021 (+! ,-.- COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. $ / CIT 4. $ / 01 THE CIT(A) 5. -2 45&456789 DR, ITAT, CHANDIGARH 6. 8:% GUARD FILE