SHRI VASUDEV S/O MULKH RAJ, AMRITSAR V. INCOME TAX OFFICER WARD-4 (4), AMRITSAR

ITA 656/ASR/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3611 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 25-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHARAN DAS J

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. 297/ASR/2016 / ASSESSMENT YEAR : 2005-06 DR. G.B. SINGH, PROP.-GEE BEE HOSPITAL, BANGA ROAD, PHAGWARA. THE D CIT PHAGWARA CIRCLE, PHAGWARA. ./ PAN NO: AFRPS3543N / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI SANDEEP VIJH, CA ! / REVENUE BY : SHRI CHARAN DAS, JCIT-DR ./ ITA NO. 164/ASR/2017 / ASSESSMENT YEAR : 2010-11 SHRI GURMANJIT SINGH, QUARTER NO. 598-A, TYPE II, RCF, KAPURTHALA. THE ITO, WARD-1, KAPURTHALA. ./ PAN NO: ADTPS2060G / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI SANDEEP VIJH, CA ! / REVENUE BY : SHRI CHARAN DAS, JCIT-DR ./ ITA NO. 137/ASR/2019 / ASSESSMENT YEAR : 2010-11 KARAM JIT SINGH, H.NO. 511, GOPAL PARK, STREET NO. 6, KAPURTHALA. THE ITO, KAPURTHALA-1 ./ PAN NO: AOOPS3174H / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI DINESH SARNA, ADV. ! / REVENUE BY : SHRI CHARAN DAS, JCIT-DR 2 ./ ITA NO. 418/ASR/2019 / ASSESSMENT YEAR : 2010-11 AMARDEEP SINGH MAKKAR, NEW COLONY, GOPAL NAGAR, DISTT- JALANDHAR. THE ITO, WARD-4(2), JALANDHAR. ./ PAN NO: AIZPS1271Q / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI DINESH SARNA, ADV. ! / REVENUE BY : SHRI CHARAN DAS, JCIT-DR ./ ITA NO. 575/ASR/2017 / ASSESSMENT YEAR : 2008-09 SHRI BALWINDER SINGH, C/O M/S BAJWA MOTORS, AMRITSAR ROAD, KAPURTHALA. THE ITO, KAPURTHALA-1, KAPURTHALA. ./ PAN NO: BLBPS1870D / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI J.S. BHASIN, ADV. ! / REVENUE BY : SHRI CHARAN DAS, JCIT-DR ./ ITA NO. 656/ASR/2019 / ASSESSMENT YEAR : 2011-12 SHRI VASDEV, S/O-MULKH RAJ, 30A, WARD NO. 11, LOHARAN WALI GALI, VPO AJNALA, AMRITSAR. THE I TO, WARD-4(4), AMRITSAR. ./ PAN NO: AAPPV2500D / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI A.K. JOSHI, ADV. ! / REVENUE BY : SHRI CHARAN DAS, JCIT-DR ! &/ DATE OF HEARING : 29/04/2021 ! &/ DATE OF PRONOUNCEMENT : 29/04/2021 3 / // / 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. 297/ASR/2016 DR. G.B. SINGH CIT(A)-2, JA LANDHAR 12/04/2016 2. ITA NO. 164/ASR/2017 SH. GURMANJIT SINGH CIT(A)- 2, JALANDHAR 05/01/2017 3. ITA NO. 137/ASR/2019 KARAMJIT SINGH CIT(A)-2, JA LANDHAR 29/11/2018 4. ITA NO. 418/ASR/2019 AMARDEEP SINGH MAKKAR CIT(A)-2, JALANDHAR 11/04/2019 5. ITA NO. 575/ASR/2017 SHRI BALWINDER SINGH CIT(A)-2, JALANDHAR 04/07/2017 6. ITA NO. 656/ASR/2019 SHRI VASDEV CIT(A)-2, AMRITSAR 03/10/2019 2. IN ALL THE ABOVE APPEALS THE ASSESSEES / LD. COU NSELS FOR THE ASSESSEES FURNISHED SEPARATE APPLICATIONS FOR WITHDRAWAL OF T HE 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 / 4 , 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. 4 1. ITA NO. 297/ASR/2016 DR. G.B. SINGH 236511900020 221 2. ITA NO. 164/ASR/2017 SH. GURMANJIT SINGH 9745845 00311220 3. ITA NO. 137/ASR/2019 KARAMJIT SINGH 273618200250 221 4. ITA NO. 418/ASR/2019 AMARDEEP SINGH MAKKAR 132441100080121 5. ITA NO. 575/ASR/2017 SHRI BALWINDER SINGH 246302450090221 6. ITA NO. 656/ASR/2019 SHRI VASDEV 339107840080421 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 29/04/2021. SD/- SD/- (R.L. NEGI) (N. K. SAINI) JUDICIAL MEMBER VICE PRESIDENT DATED : 29/04/2021 *RANJAN !,-, / 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