Smt. Vishakha Arora, Amritsar. V. The Assistant Commissioner of Income Tax, Amritsar.

ITA 561/ASR/2015

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9324 (ITAT-AMRITSAR)
• Duration Of Justice: 5 year(s) 4 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 02-11-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GHANSHAM SHARMA ACIT
• Assessee Lawyers: P N ARORA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR SMC, AMRITSAR (VIRTUAL COURT AT CHANDIGARH) BEFORE: SHRI N.K. SAINI, HON,BLE VICE-PRESIDENT ITA NO. 561/ASR/2015 ASSESSMENT YEAR : 2007-08 SMT. VISHAKHA ARORA 48-E, JOSHI COLONY, AMRITSAR. THE ACIT, CIRCLE-V, AMRITSAR. ./ PAN NO: ABKPA1499A / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI P.N. ARORA (ADV.) / REVENUE BY : SHRI GHANSHAM SHARMA (ACIT) ITA NO. 45/ASR/2018 ASSESSMENT YEAR : 2006-07 SHRI MANJINDER SINGH CHATHA, HOUSE NO. 1, VPO CHOGITEE, JALANDHAR. THE ITO, WARD-II(2), JALANDHAR. ./ PAN NO: AFUPC0096H / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI J.S. BHASIN (ADV.) / REVENUE BY : SHRI GHANSHAM SHARMA (ACIT) ITA NO. 515/ASR/2018 ASSESSMENT YEAR : 2009-10 SHRI SUKHBIR SINGH, S/O SHRI. SARABJIT SINGH, VPO, RAMIDI, DISST. KAPURTHALA. THE ITO, WARD-2, KAPURTHALA. ./ PAN NO: BWDPS0805H 2 / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI J.S. BHASIN (ADV.) / REVENUE BY : SHRI GHANSHAM SHARMA (ACIT) ITA NO. 86/ASR/2018 ASSESSMENT YEAR : 2000-01 SHRI SUSHIL PURI THROUGH L/H SMT. SHIMLA RANI, 5, NEW GREEN MODEL TOWN, JALANDHAR. THE ITO, WARD-3(2), JALANDHAR. ./ PAN NO: ANOPP1655R / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI A.P. SINGH (C.A.) / REVENUE BY : SHRI GHANSHAM SHARMA (ACIT) ITA NO. 135/ASR/2018 ASSESSMENT YEAR : 2014-15 SHRI DHRUV KUMAR MITTAL L/H SH. CHATURBHUJ MITTAL, V-13,52, MITTAL UDYOG BUILDING, LADOWALI ROAD, JALANDHAR. THE ACIT, CIRCLE-III, JALANDHAR. ./ PAN NO: ABMPM1081A / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI J.S. BHASIN (ADV.) / REVENUE BY : SHRI GHANSHAM SHARMA (ACIT) 3 ITA NO. 474/ASR/2019 ASSESSMENT YEAR : 2013-14 M/S HORIZON POLYMERS, B-17, FOCAL POINT EXTN., JALANDHAR. THE ACIT, CIRCLE-2, JALANDHAR. ./ PAN NO: AADFH2540R / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI J.S. BHASIN (ADV.) / REVENUE BY : SHRI GHANSHAM SHARMA (ACIT) #/ DATE OF HEARING : 09/03/2021 #/ DATE OF PRONOUNCEMENT : 09/03/2021 / // / ORDER PER: N.K. SAINI, VICE PRESIDENT ALL THESE APPEALS BY THE DIFFERENT ASSESSEES ARE DI RECTED AGAINST THE SEPARATE ORDERS OF DIFFERENT LD. COMMISSIONERS OF INCOME TAX (APPEA L) AT VARIOUS STATIONS AS PER FOLLOWING DETAILS:- SL. NO. APPEAL NO. NAME OF CASE CIT(APPEAL/S) ORDER DT. 1. ITA NO. 561/ASR/2015 SMT. VISAKHA ARORA CIT(A)-2 , AMRITSAR 31.08.2015 2. ITA NO. 45/ASR/2018 MANJINDER SINGH CHATHA CIT(A )-I, JALANDHAR 12.12.2017 3. ITA NO. 515/ASR/2018 SHRI SUKHBIR SINGH CIT(A)- 2, JALANDHAR 08.08.2018 4. ITA NO. 86/ASR/2018 SHRI SUSHIL PURI CIT(A)-2, JALANDHAR 27.11.2017 5. ITA NO. 135/ASR/2018 SHRI DHRUV MITTAL CIT(A)-2 , JALANDHAR 16.01.2018 6. ITA NO. 474/ASR/2019 M/S HORIZON POLYMERS CIT(A) -1, JALANDHAR 15.05.2019 2. IN ALL THE ABOVE APPEALS THE LD. COUNSELS FOR TH E ASSESSEE OR ASSESSEES THEMSELVES FURNISHED SEPARATE APPLICATIONS FOR WITHDRAWAL OF T HE APPEALS. 4 3. DURING THE COURSE OF HEARING, THE LD. COUNSELS F OR THE ASSESSEES SUBMITTED THAT SINCE THE ASSESSEES HAVE AVAILED THE IMMUNITY SCHEM E I.E. VIVAD SE VISHWAS AND THE INCOME TAX DEPARTMENT HAS SINCE ISSUED FORM 3/5, IN RESPONSE TO THE APPLICATIONS FILED BY THE ASSESSEES, UNDER SECTION 5(1) TO THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THEREFORE, THE APPEALS OF THE ASSESSEES MAY BE ALLO WED TO BE WITHDRAWN. THE DETAILS OF ABOVE SAID CERTIFICATES ARE AS UNDER:- SL. NO. APPEAL NO. NAME OF CASE CERTIFICATE NO. 1. ITA NO. 561/ASR/2015 SMT. VISAKHA ARORA 23334543 0300121 2. ITA NO. 45/ASR/2018 MANJINDER SINGH CHATHA 93298 6240291220 3. ITA NO. 515/ASR/2018 SHRI SUKHBIR SINGH 9744210 50311220 4. ITA NO. 86/ASR/2018 SHRI SUSHIL PURI 2653503201 60221 5. ITA NO. 135/ASR/2018 SHRI DHRUV MITTAL 27360507 0250221 6. ITA NO. 474/ASR/2019 M/S HORIZON POLYMERS 246214 530090221 4. THE LD. DR DID NOT OBJECT IF THE ABOVE APPEALS O F THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE APPEALS OF THE ASSESSEE S ARE DISMISSED AS WITHDRAWN. 6. IN THE RESULT, APPEALS OF THE ASSESSEES ARE DISM ISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 09/03/2021) SD/- (N.K. SAINI) VICE P RESIDENT DATE: 09/03/2021 SANTOSH COPY OF THE ORDER FORWARDED TO : 5 1. THE APPELLANT 2. THE RESPONDENT 3. CIT 4. THE CIT(A) 5. DR, ITAT, AMRITSAR 6. GUARD FILE BY ORDER, ASSISTANT REGISTRAR