The Assisatant Commissioenr of Income-tax, Bathinda V. M/s. Amarnath Aggarwal Builders Pvt.Ltd, Bathinda

ITA 657/ASR/2013

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0234 (ITAT-AMRITSAR)
• Duration Of Justice: 7 year(s) 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 06-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 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. 161/ASR/2015 AS SESSMENT YEAR: 2010-11 M/S AMARNATH BUILDERS PVT. LTD., 3038A GURU KASHI MARG, BATHINDA [PAN: AAECA 2413L] (APPELLANT) VS. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-1 BATHINDA (RESPENDENT) I.T.A. NO. 657/ASR/2013 AS SESSMENT YEAR: 2010-11 ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-1 BATHINDA (APPELLANT) VS. M/S AMARNATH BUILDERS PVT. LTD., 3038A GURU KASHI MARG, BATHINDA [PAN: AAECA 2413L] (RESPENDENT) I.T.A. NO. 505/ASR/2016 AS SESSMENT YEAR: 2010-11 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1 BATHINDA (APPELLANT) VS. M/S AMARNATH AGGARWAL BUILDERS PVT. LTD., BATHINDA [PAN: AAECA 2413L] (RESPENDENT) 2 APPELLANT BY NONE RESPONDENT BY SMT. RAJINDER KAUR, CIT-D.R. DATE OF HEARING 15.07.2021 DATE OF PRONOUNCEMENT 15.07.2021 ORDER PER DR. M. L. MEENA, AM: THESE APPEALS FILED BY THE ASSESSEE AND BY THE REVE NUE ARE DIRECTED AGAINST THE ORDER OF LD. CIT(A). 2. AT THE OUTSET, THE LD. AR OF THE ASSESSEE AND BY THE REVENUE HAS REQUESTED FOR WITHDRAWAL OF THESE APPEALS FILED BY ASSESSEE A ND REVENUE, STATED THAT THE BOTH PARTIES HAVE OPTED TO SETTLE THE DISPUTE RELATING T O THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWA S SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF TH E DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. 3. THE LD. DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF B OTH THE PARTIES FOR WITHDRAWAL OF THESE APPEALS. 3 5. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE AND THE REVENUE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 15.07.2021 SD/- SD/- ( LALIET KUMAR) (DR. M. L. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 15.07.2021 COPY OF THE ORDER FORWARDED TO: (1)THE APPELLANT (2) THE RESPONDENT (3) THE CIT (4) THE CIT (APPEALS) (5) THE DR, I.T.A.T. TRUE COPY BY ORDER