SHRI SHANKER KEDIA ( HUF), AMRITSAR V. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

ITA 617/ASR/2016

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0047 (ITAT-AMRITSAR)
• Duration Of Justice: 4 year(s) 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 05-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRABHJOT KAUR
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, AMRITSAR BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI R.L NEGI, JUDICIAL MEMBER ./ ITA NOS. 617 TO 622/ASR/2016 / ASSESSMENT YEARS : 2007-08 TO 2012-13 SHRI SHANKER KEDIA 'HUF' C/O M./S MALIRAM JEWELLERS, EMINENT MALL, 10-KENNEDY AVENUE, MALL ROAD, AMRITSAR THE DCIT, CENTRAL CIRCLE, AMARITSAR ./PAN NO: AAFHS4329K / APPELLANT /RESPONDENT HEARING THROUGH VIDEO CONFERENCING /ASSESSEE BY : SHRI ASHWANI KALIA, CA / REVENUE BY : SMT. PRABHJOT KAUR, CIT DR % /DATE OF HEARING : 23.02.2021 % / DATE OF PRONOUNCEMENT : 23.02.2021 / ORDER PER R.L. NEGI, JUDICIAL MEMBER: THE ASSESSEE HAS FILED THE CAPTIONED APPEALSAGAINST THE SEPARATE ORDERSDATED 25.09.2014 (A.Y. 2007-08 TO 2009-10), D ATED 22.09.2014 (A/Y. 2010-11& 2011-12) AND DATED 19.9.2016 (A.Y. 2 012-13) RESPECTIVELY PASSED BY THE COMMISSIONERS OF INCOME TAX (APPEALS), LUDHIANA [FOR SHORT THE CIT(A)], PERTAINING TO THE ASSESSMENT YEARS 2007-08 TO 2012-13 VIDE WHICH THE LD. CIT(A) HAS DI SMISSED THE APPEALS OF THE ASSESSEE FILED AGAINST THE ASSESSMEN T ORDERS PASSED U/S 143(3) OF THE INCOME TAX ACT, 1961 (FOR SHORT 'THE ACT'). 2 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE SUB MITTED THAT THE ASSESSEE HAS OPTED TO SETTLE THE ISSUES IN THE SAID APPEALS UNDER THE PROVISIONS OF VIVAD SE VISHWAS SCHEME 2020.THE LD . COUNSEL FURTHER SUBMITTED THAT APPLICATIONS FOR WITHDRAWAL OF THE SAID APPEALSHAVE ALREADY BEEN FILED. HENCE, THE SAME MAY BE ALLOWED AND THE ASSESSEE MAY BE PERMITTED TO WITHDRAW THE SAID APPEALS. 3. THE LD. DEPARTMENTAL REPRESENTATIVE DID NOT OPP OSE THE APPLICATIONS FILED BY THE ASSESSEE. 4. IN VIEW OF THE SUBMISSIONS MADE BY THE LD. COUN SEL FOR THE ASSESSEE, WE ALLOW THE APPLICATIONS FILED BY THE AS SESSEE AND ACCORDINGLY DISMISS THE APPEALS AS WITHDRAWN. ORDER PRONOUNCED ON 23.02.2021. SD/- SD/- ( N.K. SAINI) (R.L.NEGI) +, / VICE PRESIDENT - / JUDICIAL MEMBER DATED : 23.02.2021 .. /010 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. 2 / CIT 4. 2 ( )/ THE CIT(A) 5. 0 5 , %5 , 7 / DR, ITAT, CHANDIGARH 6. / GUARD FILE / BY ORDER, / ASSISTANT REGISTRAR