DOCTOR RANJEET NAVNOOR HOSPITAL & MATERNITY HOME, BALACHOUR V. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 2, JALANDHAR

ITA 614/ASR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8249 (ITAT-AMRITSAR)
• Duration Of Justice: 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 25-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: PARVEEN JAIN; AMIT KUD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, AMRITSAR (VIRTUAT COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA NOS. 462 TO 466 /ASR/2015 ASSESSMENT YEARS : 2005-06 TO 2009-10 SHRI RAJESH AGGARWAL 35 ROSEAVENUE, MAQBOOL ROAD, AMRITSAR THE ITO WARD 5(3) AMRITSAR ./ PAN NO. ABSPK4272D / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI VIPUL ARORA, CA / REVENUE BY : SHRI CHARAN DAS, SR. DR IN ITA NO. 524 /ASR/2015 ASSESSMENT YEAR : 2008-09 SH. NARINDER PAL SINGH SOHAL, C/O LIC OF INDIA, G.T. ROAD RAYYA THE ASST. CIT CIRCLE IV AMRITSAR ./ PAN NO. ACFPS8626R / APPELLANT / RESPONDENT / ASSESSEE BY : NONE (WITHDRAWAL APPLICATION) / REVENUE BY : SHRI CHARAN DAS, SR. DR IN ITA NO. 312 /ASR/2016 ASSESSMENT YEAR : 2009-10 SH. EVENJIT SINGH PROP. M/S BHUPINER TYRE SERVICE, RAJKOT THE ITO-III MOGA HQ, JAGRAON ./ PAN NO. BVPPS5156Q / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI SUDHIR SEHGAL, ADVOCATE / REVENUE BY : SHRI CHARAN DAS, SR. DR IN ITA NO. 44/ASR/2020 ASSESSMENT YEAR : 2009-10 2 AJIT KAUR W/O SH. BALBIR SINGH H.NO. 340 WARD NO. 8, SARDAR NAGAR, MOGA THE ITO WARD 1, MOGA ./ PAN NO. ADXPD6268P / APPELLANT / RESPONDENT / ASSESSEE BY : NONE (WITHDRAWAL APPLICATION) / REVENUE BY : SHRI CHARAN DAS, SR. DR IN ITA NO. 156/ASR/2019 ASSESSMENT YEAR : 2014-15 SHRI KAMALJIT SINGH DHANJU S/O SHRI MOHINDER SINGH DHANJU 110-B, NEW GEETA COLONY, KALA SANGHIA ROAD, JALANDHAR THE ITO WARD 1(2) JALANDHAR ./ PAN NO. BLAPD0823Q / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI PARVEEN JAIN, ADVOCATE / REVENUE BY : SHRI CHARAN DAS, SR. DR IN ITA NO. 377 /ASR/2019 ASSESSMENT YEAR : 2014-15 THE JALLOWAL AGRICULTURAL SERVICES SOCIETY LIMITED, C/O SH. SAMEER BHATIA, ADVOCATE, 158/2,GURU TEG BAHADUR NAGAR, OPPOSITE MATA GUJRI PARK, JALANDHAR-144003 THE PR. CIT-1 CENTRAL REVENUE BUILDING, MODEL TOWN ROAD, JALANDHAR ./ PAN NO. AACAT4848G / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI SAMEER BHATIA, ADVOCATE / REVENUE BY : SHRI CHARAN DAS, SR. DR IN ITA NOS. 426, 614 & 615/ASR/2019 ASSESSMENT YEARS : 2014-15 TO 2016-17 DR. RANJEET, NAVNOOR HOSPITAL & MATERNITY HOME, BALACHAUR THE DCIT, CIRCLE-2 JALANDHAR ./ PAN NO. ADSPR3313E 3 / APPELLANT / RESPONDENT IN ITA NO. 624/ASR/2019 ASSESSMENT YEAR : 2011-12 SHRI BALIHAR SADHRA S/O SH. PAKHAR SINGH VILL- MUBARAKPUR, PO- ALACHAUR, SBS NAGAR THE ITO NAWANSHAHR ./ PAN NO. BIDPS7556K / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI AMIT KUD, CA / REVENUE BY : SHRI CHARAN DAS, SR. DR #/ DATE OF HEARING : 05/08/2020 #/ DATE OF PRONOUNCEMENT : 05/08/2020 / // / 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 NOS. 462 TO 466 /ASR/2015 SHRI RAJESH AGGARWAL CIT(A)-2, AMRITSAR 24/06/2015 2. IN ITA NO. 524 /ASR/2015 SH. NARINDER PAL SINGH SOHAL CIT(A), AMRITSAR 02/07/2015 3. IN ITA NO. 312 /ASR/2016 SH. EVENJIT SINGH CIT(A)-3, LUDHIANA 08/02/2016 4. ITA NO. 44/ASR/2020 SMT. AJIT KAUR CIT(A)-3, LUD HIANA 14/11/2018 5. IN ITA NO. 156/ASR/2019 SHRI KAMALJIT SINGH DHANJU CIT(A)-1, JALANDHAR 28/12/2018 6. IN ITA NO. 377 /ASR/2019 THE JALLOWAL AGRICULTURAL SERVICES SOCIETY LIMITED PR. CIT(A)-1, JALANDHAR 12/03/2019 7. IN ITA NOS. 426/ASR/2019 DR. RANJEET CIT(A)-1, JALANDHAR 28/03/2019 4 8. IN ITA NOS. 614/ASR/2019 DR. RANJEET CIT(A)-1, JALANDHAR 15/05/2019 9. IN ITA NOS. 615/ASR/2019 DR. RANJEET CIT(A)-1, JALANDHAR 28/05/2019 10. ITA NO. 624/ASR/2019 SHRI BALIHAR SADHRA CIT(A) -1, JALANDHAR 31/07/2019 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 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: SL.NO. APPEAL NO. NAME OF CASE CERTIFICATE NO. 1. ITA NO. 462/ASR/2015 SHRI RAJESH AGGARWAL 389248 310090720 DT. 09/07/2020 2. ITA NO. 463/ASR/2015 SHRI RAJESH AGGARWAL 389260 660090720 DT. 09/07/2020 3. ITA NO. 464/ASR/2015 SHRI RAJESH AGGARWAL 389266 710090720 DT. 09/07/2020 4. ITA NO. 465/ASR/2015 SHRI RAJESH AGGARWAL 389272 450090720 DT. 09/07/2020 5. ITA NO. 466/ASR/2015 SHRI RAJESH AGGARWAL 389279 790090720 DT. 09/07/2020 6. ITA NO. 524/ASR/2015 SHRI NARINDER SINGH SOHAL 414407300230720 DT. 23/07/2020 7. ITA NO. 312/ASR/2016 SHRI EVENJIT SINGH 41455961 0230720 DT. 23/07/2020 8. ITA NO. 44/ASR/2020 SHRI AJIT KAUR DHILLON 39830 7870150720 DT. 15/07/2020 9. ITA NO. 156/ASR/2019 SHRI KAMALJIT SINGH DHANJU 388611800090720 DT. 09/07/2020 10. ITA NO. 377/ASR/2019 THE JALLOWAL AGRICULTURE SERVICE SOCIETY LTD. 398253670150720 DT. 15/07/2020 11. ITA NO. 426/ASR/2019 DR. SMT. RANJEET 38845546 0090720 DT. 09/07/2020 5 12 ITA NO. 614/ASR/2019 DR. SMT. RANJEET 3884637700 90720 DT. 09/07/2020 13. ITA NO. 615/ASR/2019 DR. SMT. RANJEET 388460890 090720 DT. 09/07/2020 14. ITA NO. 624/ASR/2019 SHRI BALIHAR SAHRA 3884529 30090720 DT. 09/07/2020 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 THE APPEALS OF THE ASSESSEE S ARE DISMISSED AS WITHDRAWN. 6. IN THE RESULT, APPEALS OF THE ASSESSEES ARE DISM ISSED. ORDER PRONOUNCED ON 05/08/2020 SD/- SD/- (N.K. CHOUDHRY) (N.K. SAINI) JUDICIAL MEMBER VICE PRESIDENT DATED : 05/08/2020 AG ,-, / COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. CIT 4. THE CIT(A) 5. DR, ITAT, CHANDIGARH 6. GUARD FILE