SHRI THAMAN LAL GARG, BATHINDA V. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL-1, BATHINDA

ITA 593/ASR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6346 (ITAT-AMRITSAR)
• Duration Of Justice: 11 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 25-08-2020
• Assessment Year: 2016-2017
• Appeal Filed On: 11-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: PADAM BAHL LD; J. S. BHASIN LD.; ANIL MIGLANI 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. 593/ASR/2019 ASSESSMENT YEAR: 2016-17 SH. THAMAN LAL GARG, 59, VEER COLONY, BATHINDA D.C.I.T./A.C.I.T., CIRCLE 1, BATHINDA ./ PAN NO. ABGPG 3413L / APPELLANT / RESPONDENT / ASSESSEE BY : SH. PRANAV GUPTA (LD. ADV.) / REVENUE BY : SH. CHARAN DASS, (LD. D.R.) IN I.T.A. NOS. 705 TO 708/ASR/2016 ASSESSMENT YEARS: 2013-14 TO 2016-17 SH. ASHOK KUMAR S/O FRANGI LAL, AGGARWAL COLONY, RAMPURA PHUL, BATHINDA I.T.O., WARD 1(3), BATHINDA ./ PAN NO. ABXPG 1133G / APPELLANT / RESPONDENT / ASSESSEE BY : SH. PRANAV GUPTA (LD. ADV.) / REVENUE BY : SH. CHARAN DASS, (LD. D.R.) IN I.T.A. NO. 623/ASR/2018 ASSESSMENT YEAR: 2007-08 SH. KULWANT SINGH, S/O SH. JARNAIL SINGH, VILLAGE- SULTANWIND PATTI BEHNIWAL, AMRITSAR INCOME TAX OFFICER, WARD 3(2), AMRITSAR ./ PAN NO. DUKPS 8699C / APPELLANT / RESPONDENT / ASSESSEE BY : SH. PADAM BAHL (LD. C.A.) / REVENUE BY : SH. CHARAN DASS, (LD. D.R.) 2 IN I.T.A. NO. 28/ASR/2019 ASSESSMENT YEAR: 2010-11 SH. KARAM SINGH S/O SH. LACHHMAN SINGH VPO SINDHWAN DONA, DISTT. KAPURTHALA THE INCOME TAX OFFICER WARD 1, KAPURTHALA ./ PAN NO. DJLPS 4274K / APPELLANT / RESPONDENT / ASSESSEE BY : SH. ANIL MIGLANI (LD. ADV.) / REVENUE BY : SH. CHARAN DASS, (LD. D.R.) IN I.T.A. NO. 596/ASR/2019 ASSESSMENT YEAR: 2016-17 THE JALLOWAL AGRICULTURE CO-OP. SERVICES SOCIETY LTD., VILLAGE C/O SH. SAMEER BHATIA, ADVOCATE, 158/2, GURU TEG BAHADUR NAGAR, OPP. MATA GUJRI PARK, JALANDHAR-144003 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE HOSHIARPUR, HOSHIARPUR ./ PAN NO. AACAT 4848G / APPELLANT / RESPONDENT / ASSESSEE BY : SH. SAMEER BHATIA (LD. ADV.) / REVENUE BY : SH. CHARAN DASS, (LD. D.R.) IN I.T.A. NO. 103/ASR/2020 ASSESSMENT YEAR: 2011-12 SMT. MANJIT KAUR W/O SH. KULDIP SINGH, DASUYA I.T.O., DASUYA ./ PAN NO. CJLPK 2889M / APPELLANT / RESPONDENT / ASSESSEE BY : SH. J. S. BHASIN (LD. ADV.) / REVENUE BY : SH. CHARAN DASS, (LD. D.R.) 3 #/ DATE OF HEARING : 25/08/2020 #/ DATE OF PRONOUNCEMENT : 25/08/2020 / // / ORDER PER N.K. CHOUDHRY, JM: THESE APPEALS UNDER CONSIDERATION HAVE BEEN PREFERR ED BY THE DIFFERENT ASSESSEES AGAINST THE SEPARATE ORDERS IMPUGNED HERE IN PASSED BY DIFFERENT LD. COMMISSIONERS OF INCOME TAX (APPEAL) STATIONED AT V ARIOUS STATIONS, DETAILED BELOW : SI NO. APPEAL NO. NAME OF CASE CIT(APPEAL/S) ORDER DT. 1. ITA NO. 593/ASR/2019 SH. THAMAN LAL GARG CIT(A)- 1, AMRITSAR 25/07/2019 2 TO 5. IN ITA NOS. 705 TO 708 /ASR/2016 SH. ASHOK KUMAR CIT(A), BATHINDA 09/09/2019 6. IN ITA NO. 623/ASR/2018 SH. KULWANT SINGH CIT(A)-1, AMRITSAR 29/08/2018 7. ITA NO. 28/ASR/2019 SH. KARAM SINGH CIT(A)-2, JA LANDHAR 15/10/2018 8. IN ITA NO. 596/ASR/2019 THE JALLOWAL AGRICULTURE CO-OP. SERVICES SOCIETY LIMITED CIT(A)-1, JALANDHAR 20/06/2019 9. IN ITA NO. 103/ASR/2020 SMT. MANJIT KAUR CIT(A)-1, JALANDHAR 30/12/2019 2. IN ALL THE ABOVE APPEALS THE LD. COUNSELS FOR TH E ASSESSEES OR ASSESSEES THEMSELVES FURNISHED SEPARATE APPLICATIONS FOR WITH DRAWAL 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 T HE INCOME TAX DEPARTMENT HAS ISSUED FORM NO. 3 / 5, IN RESPONSE TO THE APPLICATIONS FILED BY THE ASSESSEES, UNDER S ECTION 5(1) OF THE DIRECT TAX 4 VIVAD SE VISHWAS ACT, 2020, THEREFORE THE APPEALS O F THE ASSESSEES MAY BE ALLOWED TO BE WITHDRAWN. THE DETAILS OF ABOVE SAID CERTIFICATES ARE AS UNDER: SI. NO . APPEAL NO. NAME OF CASE CERTIFICATE NO. 1. ITA NO. 593/ASR/2019 SH. THAMAN LAL GARG 4154320 20240720 DT. 24.07.2020 2 TO 5. IN ITA NOS. 705 TO 708 /ASR/2016 SH. ASHOK KUMAR 424027910280720 424021760280720 424025690280720 424023870280720 DT. 28.07.2020 6. IN ITA NO. 623/ASR/2018 SH. KULWANT SINGH 432179650300720 DT. 30.07.2020 7. ITA NO. 28/ASR/2019 SH. KARAM SINGH 395181850130 720 DT. 13.07.2020 8. IN ITA NO. 596/ASR/2019 THE JALLOWAL AGRICULTURE CO-OP. SERVICES SOCIETY LIMITED 421373320270720 DT. 27.07.2020 9. IN ITA NO. 103/ASR/2020 SMT. MANJIT KAUR 421093640270720 DT. 27.07.2020 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 FACTS AND CIRCUMSTANCES, TH E APPEALS OF THE ASSESSEES ARE LIABLE TO BE DISMISSED AS WITHDRAWN, HENCE ORDERED ACCORDINGLY. 6. IN THE RESULT, APPEALS OF THE ASSESSEES ARE DISM ISSED AS WITHDRAWN. ORDER PRONOUNCED ON 25/08/2020 SD/- SD/- (N. K. SAINI) (N. K. CHOUDHRY) VICE PRESIDENT JUDICIAL MEM BER DATED : 25/08/2020 GP/SR/PS 5 ,-, / 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