Appeal details
Counselvise Citation
[2020] 109 COUNSELVISE.COM (IT) 7404 (ITAT-AMRITSAR)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 3 month(s) 23 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
23-12-2020
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
DB
Assessment Year
2017-2018
Appeal Filed On
30-08-2019
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENC H, AMRITSAR (VIRTUAL COURT AT CHANDIGARH) BEFORE: SHRI. N.K.SAINI, VP & SHRI, R.L. NEGI, JM ./ ITA NO. 253/ASR/2018 / ASSESSMENT YEAR : 2011-12 SHRI VIJAY KUMAR JULKA C/O V. JULKA RUBBER INDUSTRIES 388-389, LEATHER COMPLEX, R/O 59-MANJIT NAGAR, BASTI SHEIKH, JALANDHAR ITO - 1(4) JALANDHAR ./ PAN NO: AAMPJ5343D / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI ASHRAY SHARMA, CA ! / REVENUE BY : SHRI GHANSHYAM SHARMA, DR ./ ITA NO. 23/ASR/2019 / ASSESSMENT YEAR : 2010-11 GOLDEN WHEAT & ALLIED MILLS PRIVATE LIMITED G.R. ROAD, MOGA SIDE, JAGRAON DIST: LUDHIANA THE ASSTT. CIT CIRCLE MOGA ./ PAN NO: AACCG1860H / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI SUDHIR SEHGAL, ADVOCATE ! / REVENUE BY : SHRI GHANSHYAM SHARMA, DR ./ ITA NO. 519 TO 523/ASR/2019 / ASSESSMENT YEAR : 2011-12 TO 2015-16 SMT SUDHA AGGARWAL, 99, CHOTI BARADARI PART-I, JALANDHAR THE ASST. CIT CENTRAL CIRCLE-2 JALANDHAR ./ PAN NO: ADHPA7332D / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI S.K. GUPTA, CA ! / REVENUE BY : SHRI GHANSHYAM SHARMA, DR 2 ./ ITA NO. 569 TO 572 & 573/ASR/2019 / ASSESSMENT YEAR : 2011-12 TO 2014-15 & 2017-18 SH. MANISH AGGARWAL 99, CHOTI BARADARI PART-I, JALANDHAR THE ASST. CIT, CENTRAL CIRCLE-2 JALANDHAR ./ PAN NO: ACKPA4926H / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI S.K. GUPTA, CA ! / REVENUE BY : SHRI GHANSHYAM SHARMA, DR ! &/ DATE OF HEARING : 23/12/2020 ! &/ DATE OF PRONOUNCEMENT : 23/12/2020 / // / ORDER PER BENCH: ALL THESE APPEALS BY THE DIFFERENT ASSESSEES ARE DI RECTED AGAINST THE SEPARATE ORDERS OF DIFFERENT LD. COMMISSIONERS OF I NCOME TAX (APPEAL) AT VARIOUS STATIONS AS PER FOLLOWING DETAILS: SL.NO. APPEAL NO. NAME OF CASE CIT(APPEAL / S ) ORD ER DT. 1. ITA NO. 253/ASR/2018 SHRI VIJAY KUMAR JULKA CIT( A)-1, JALANDHAR 08/02/2018 2. ITA NO. 23/ASR/2019 GOLDEN WHEAT AND ALLIED MILLS P. LTD. CIT(A)-3, LUDHIANA 23/10/2018 3. ITA NO. 519/ASR/2019 SMT. SUDHA AGGARWAL CIT(A)- 5, LUDHIANA 30/05/2019 4. ITA NO. 520/ASR/2019 SMT. SUDHA AGGARWAL CIT(A)-5, LUDHIANA 30/05/2019 5. ITA NO. 521/ASR/2019 SMT. SUDHA AGGARWAL CIT(A)-5, LUDHIANA 30/05/2019 6. ITA NO. 522/ASR/2019 SMT. SUDHA AGGARWAL CIT(A)-5, LUDHIANA 30/05/2019 7. ITA NO. 523/ASR/2019 SMT. SUDHA AGGARWAL CIT(A)-5, LUDHIANA 30/05/2019 8. ITA NO. 569/ASR/2019 SHRI MANISH AGGARWAL CIT(A) -5, LUDHIANA 06/06/2019 3 9. ITA NO. 570/ASR/2019 SHRI MANISH AGGARWAL CIT(A)-5, LUDHIANA 05/07/2019 10. ITA NO. 571/ASR/2019 SHRI MANISH AGGARWAL CIT(A)-5, LUDHIANA 05/07/2019 11. ITA NO. 572/ASR/2019 SHRI MANISH AGGARWAL CIT(A)-5, LUDHIANA 05/07/2019 12 ITA NO. 573/ASR/2019 SHRI MANISH AGGARWAL CIT(A)-5, LUDHIANA 07/06/2019 2. IN ALL THE ABOVE APPEALS THE LD. COUNSELS FOR TH E ASSESSEES FURNISHED SEPARATE APPLICATIONS FOR WITHDRAWAL OF THE APPEALS . 3. DURING THE COURSE OF HEARING THE LD. COUNSELS FO R THE ASSESSEES SUBMITTED THAT SINCE THE ASSESSEES HAVE AVAILED THE IMMUNITY SCHEME I.E; VIVAD SE VISHWAS AND THE INCOME TAX DEPARTMENT HAS SINCE ISS UED FORM NO. 3 , IN RESPONSE TO THE APPLICATIONS FILED BY THE ASSESSEES , UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THEREFORE TH E APPEALS OF THE ASSESSEES MAY BE ALLOWED TO BE WITHDRAWN. THE DETAILS OF ABOV E SAID CERTIFICATES ARE AS UNDER: SL.NO. APPEAL NO. NAME OF CASE CERTIFICATE NO. 1. ITA NO. 253/ASR/2018 SHRI VIJAY KUMAR JULKA 7903 46170071220 2. ITA NO. 23/ASR/2019 GOLDEN WHEAT AND ALLIED MILLS P. LTD. 789418790071220 3. ITA NO. 519/ASR/2019 SMT. SUDHA AGGARWAL 8023831 80101220 4. ITA NO. 520/ASR/2019 SMT. SUDHA AGGARWAL 779039320031220 5. ITA NO. 521/ASR/2019 SMT. SUDHA AGGARWAL 779053150031220 6. ITA NO. 522/ASR/2019 SMT. SUDHA AGGARWAL 779204690031220 7. ITA NO. 523/ASR/2019 SMT. SUDHA AGGARWAL 779072420031220 8. ITA NO. 569/ASR/2019 SHRI MANISH AGGARWAL 802463 330101220 9. ITA NO. 570/ASR/2019 SHRI MANISH AGGARWAL 802474620101220 10. ITA NO. 571/ASR/2019 SHRI MANISH AGGARWAL 802681360101220 4 11. ITA NO. 572/ASR/2019 SHRI MANISH AGGARWAL 802694110101220 12 ITA NO. 573/ASR/2019 SHRI MANISH AGGARWAL 802701710101220 4. THE LD. DR DID NOT OBJECT IF THE ABOVE APPEALS O F THE ASSESSEES 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 ON 23/12/2020 SD/- SD/- . .. . . . . . . .. . . .. . , ,, , (R.L. NEGI ) ( N.K. SAIN I) 0 0 0 0 / / / / JUDICIAL MEMBER 12 12 12 12 / // / VICE PRESIDENT AG DATE: 23/12/2020 ! 3 43/ 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
