SH.SHIVJI.RAM, MANSA V. INCOME TAX OFFICER, MANSA

ITA 643/ASR/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0226 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2002-2003
• Appeal Filed On: 26-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. NO. 57/ASR/2018 ASSESSMENT YEAR: 2010-11 MISS SHIVANI, D/O SH. PRABHAT SINGH, VILLAGE NANGAL AWANA, P.O. DHOULA KHERA, TEH. MUKERIAN, HOSHIARPUR [PAN: CKZPS 9150E] (APPELLANT) VS. INCOME TAX OFFICER, DASUYA (RESPENDENT) APPELLANT BY NONE RESPONDENT BY SH. CHARAN DASS, D.R. I.T.A. NO. 281/ASR/2019 ASSE SSMENT YEAR: 2010-11 SH. BALBIR SINGH S/O SH. ROOMI SINGH, NATT ROAD, TALWANDI SABO, DISTT. BATHINDA [PAN: BTJPS 4694F] (APPELLANT) VS. INCOME TAX OFFICER WARD-1(2), BATHINDA (RESPENDENT) APPELLANT BY SH. TARUN BANSAL, ADV. RESPONDENT BY SH. CHARAN DASS, D.R. I.T.A NOS. 57/ASR/2018 & 12 ORS. 2 I.T.A. NO. 643/ASR/2018 ASSE SSMENT YEAR: 2002-03 SH. SHIVJI RAM S/O SH. DES RAJ C/O M/S DES RAJ & SONS, MANSA [PAN: ADPPR 3002H] (APPELLANT) VS. INCOME TAX OFFICER WARD-1(4), MANSA (RESPENDENT) I.T.A. NO. 644/ASR/2018 ASSE SSMENT YEAR: 2013-14 SMT. VIPAN LATA W/O SH. BHUPINDER KUMAR, GANPATI ENCLAVE, DABAWALI ROAD, BATHINDA [PAN: ADSPL 5856G] (APPELLANT) VS. INCOME TAX OFFICER, WARD 2(1), BATHINDA (RESPENDENT) I.T.A. NO. 459/ASR/2019 ASSE SSMENT YEAR: 2010-11 SMT. SUKHMINDER KAUR W/O LATE SH. BALJIT SINGH MANN R/O # E-4, CIVIL LINES, BATHINDA [PAN: ATYPK 4866F] (APPELLANT) VS. INCOME TAX OFFICER, WARD 2(1), BATHINDA (RESPENDENT) I.T.A NOS. 57/ASR/2018 & 12 ORS. 3 I.T.A. NO. 183/ASR/2018 ASSE SSMENT YEAR: 2009-10 SMT. ANJALI GARG W/O SH. KRISHAN KUMAR GARG M/S GARG MEDICAL STORE BHUCHO MANDI, BATHINDA [PAN: AKTPG 0713B] (APPELLANT) VS. INCOME TAX OFFICER, WARD II(1), BATHINDA (RESPENDENT) I.T.A. NO. 101/ASR/2019 ASSE SSMENT YEAR: 2014-15 SHRI BHIM SAIN S/O SH. SURESH CHAND, # 2-A, BHARAT COLONY, RAMPURA PHUL [PAN: AWGPS 0136F] (APPELLANT) VS. INCOME TAX OFFICER, WARD 1(3), BATHINDA (RESPENDENT) I.T.A. NO. 100/ASR/2019 ASSE SSMENT YEAR: 2014-15 SH. VIKAS KUMAR S/O SH. PAWAN KUMAR SINGLA STREET , RAMPURA PHUL [PAN: FIPPK 0272Q] (APPELLANT) VS. INCOME TAX OFFICER, WARD 1(3), BATHINDA (RESPENDENT) I.T.A NOS. 57/ASR/2018 & 12 ORS. 4 I.T.A. NO. 29/ASR/2019 ASSE SSMENT YEAR: 2015-16 THE RAMPURA CO-OPERATIVE MARKETING CUM PROCESSING SOCIETY LTD., RAMPURA PHUL [PAN: AAAAT 0385J] (APPELLANT) VS. INCOME TAX OFFICER, WARD 1(3), BATHINDA (RESPENDENT) I.T.A. NO. 231/ASR/2017 ASSE SSMENT YEAR: 2011-12 SH. SHAM LAL SHARMA S/O SH. KESHO RAM, VILLAGE JALAL, TEHSIL, RAMPURA PHUL [PAN: AAPPL 6435M] (APPELLANT) VS. INCOME TAX OFFICER, WARD 1(3), BATHINDA (RESPENDENT) I.T.A. NO. 262/ASR/2015 ASSE SSMENT YEAR: 2000-2001 SH. SEWAK RAM PROP. M/S MASTER ENGINEERING WORKS BIBIWALA ROAD, BATHINDA [PAN: ABGPR 4704H] (APPELLANT) VS. INCOME TAX OFFICER, WARD 1(3), BATHINDA (RESPENDENT) I.T.A NOS. 57/ASR/2018 & 12 ORS. 5 I.T.A. NO. 191/ASR/2018 ASSE SSMENT YEAR: 2014-2015 M/S AMARNATH AGGARWAL INVESTMENTS PVT. LTD., GURU KASHI MARG, BATHINDA [PAN: AABCA 3736B] (APPELLANT) VS. INCOME TAX OFFICER, WARD 1(3), BATHINDA (RESPENDENT) I.T.A. NO. 471/ASR/2018 ASSE SSMENT YEAR: 2010-2011 SH. JAGTAR SINGH S/O SH. LAL SINGH NEAR WATER WORKS, BATHINDA [PAN: ALHPS 5834L] (APPELLANT) VS. INCOME TAX OFFICER, WARD 1(5), MANSA (RESPENDENT) APPELLANT BY NONE RESPONDENT BY SH. CHARAN DASS, D. R. DATE OF HEARING 14.07.2021 DATE OF PRONOUNCEMENT 14.07.2021 ORDER PER BENCH: ALL THE APPEALS FILED BY THE DIFFERENT ASSESSEES ARE DIRECTED AGAINST THE ORDER OF LD. CIT(A). I.T.A NOS. 57/ASR/2018 & 12 ORS. 6 2. AT THE OUTSET, THE LD. AR OF THE APPELLANT HAS R EQUESTED FOR WITHDRAWAL OF ALL THESE APPEALS FILED BY THE APPELLANTS AND STATED TH AT THE APPELLANTS HAVE OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2 020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD S E VISHWAS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE APPELLANTS FOR WITHDRAWAL OF THESE APPEALS. 5. IN RESULT, ALL THE APPEALS FILED BY THE ASSESSEE S ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 14/07/2021. SD/- SD/- (DR. M. L. MEENA) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 14.07.2021 GP/SR. PS. COPY OF THE ORDER FORWARDED TO: (1)THE APPELLANT (2) THE RESPONDENT (3) THE CIT I.T.A NOS. 57/ASR/2018 & 12 ORS. 7 (4) THE CIT (APPEALS) (5) THE DR, I.T.A.T. TRUE COPY BY ORDER