M/S ARORA METAL WORKS, JALANDHAR V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-II, JALANDHAR

ITA 83/ASR/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1931 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 12-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHARAN DASS LD D R IN
• Assessee Lawyers: SACHIN MALHOTRA LD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N. K. SAINI, VICE PRESIDENT AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER I.T.A. NO. 654/ASR/2018 ASSESSMENT YEAR: 2015-16 M/S TORRENT ROO FING SYSTEM, UNA, C/O SACHIN K MALHOTRA, ADVOCATE, MALHOTRAS OFFICE, PHAGWARA ROAD, HOSHIARPUR- 146001 INCOME - TAX OFFICER , AAYKAR BHAWAN, MALL ROAD, HOSHIARPUR ./ PAN NO. AAHFT 1660L / APPELLANT / RESPONDENT / ASSESSEE BY : SH. SACHIN MALHOTRA (LD. ADV.) / REVENUE BY : SH. CHARAN DASS (LD. D.R.) IN I.T.A. NO. 73/ASR/2019 ASSESSMENT YEAR: 2009-10 M/S EPICURE MARKETING PRIVATE LTD., C/O ORBIT ENTERTAINMENT, MOGA INCOME TAX OFFICER, WARD-1, MOGA ./ PAN NO. AACCE 0113F / APPELLANT / RESPONDENT / ASSESSEE BY : NONE / REVENUE BY : SH. CHARAN DASS, (LD. D.R.) IN I.T.A. NO. 83/ASR/2018 ASSESSMENT YEAR: 2010-11 M/S ARORA METAL WORKS, C19, FOCAL POINT, JALANDHAR A.C.I.T., CENTRAL CIRCLE-2, JALANDHAR ./ PAN NO. AABFA 3997M / APPELLANT / RESPONDENT 2 / ASSESSEE BY : SH. K. R. JAIN, (LD. ADV.) / REVENUE BY : SH. CHARAN DASS, (LD. D.R.) IN I.T.A. NO. 302/ASR/2018 ASSESSMENT YEAR: 2014-15 S MT . BRIJ BALA GOEL, HARBHAGWAN BUILDING, PHAGWARA ROAD, HOSHIARPUR DY. COMMISSIONER OF INCOME TAX, HOSHIARPUR CIRCLE, HOSHIARPUR ./ PAN NO. ABGPG 3675A / APPELLANT / RESPONDENT / ASSESSEE BY : SH. SUDHIR SEHGAL, (LD. A.R.) / REVENUE BY : SH. CHARAN DASS, (LD. D.R.) IN I.T.A. NO. 44/ASR/2020 ASSESSMENT YEAR: 2008-09 S H . HAR PREET SINGH SIDHU, 004, UPPER BASEMENT, ARORA PRIME TOWER, JALANDHAR- 144001 INCOME - TAX OFFICER , WARD 2(1), JALANDHAR ./ PAN NO. BCPPS 6819D / APPELLANT / RESPONDENT / ASSESSEE BY : SH. J. S. BHASIN, (LD. ADV.) / REVENUE BY : SH. CHARAN DASS, (LD. D.R.) #/ DATE OF HEARING : 10/11/2020 #/ DATE OF PRONOUNCEMENT : 10/11/2020 / // / ORDER PER N.K. CHOUDHRY, JM: THESE APPEALS UNDER CONSIDERATION HAVE BEEN PREFERRED B Y THE DIFFERENT ASSESSEES AGAINST THE SEPARATE ORDERS IMPUGNED HEREIN 3 PASSED BY DIFFERENT LD. COMMISSIONERS OF INCOME TAX (APP EAL) STATIONED AT VARIOUS STATIONS, DETAILED BELOW : SI NO. APPEAL NO. NAME OF CASE CIT(APPEAL/S) ORDER DT. 1. IN ITA NO. 654/ASR/2018 M/S TORRENT ROOFING SYSTEM, UNA CIT(A)-1, JALANDHAR 25/10/2018 2. IN ITA NO. 73/ASR/2019 M/S EPICURE MARKETING PRIVATE LTD., MOGA CIT(A)-3, LUDHIANA 24/12/2018 3. IN ITA NO. 83/ASR/2018 M/S ARORA METAL WORKS, JALANDHAR CIT(A)-1, JALANDHAR 27/12/2017 4. IN ITA NO. 302/ASR/2018 SMT. BRIJ BALA GOEL, HOSHIARPUR CIT(A)-1, JALANDHAR 27/03/2018 5. IN ITA NO. 44/ASR/2020 SH. HARPREET SINGH SIDHU, JALANDHAR CIT(A)-1, JALANDHAR 29/11/2019 2. IN ALL THE ABOVE APPEALS, THE LD. COUNSELS OF THE ASSESS EES OR ASSESSEES THEMSELVES FURNISHED SEPARATE APPLICATIONS FOR WIT HDRAWAL OF THE APPEALS. 3. DURING THE COURSE OF HEARING THE LD. COUNSELS FOR THE ASSESSEES SUBMITTED THAT SINCE THE ASSESSEES HAVE AVAILED THE IMMUN ITY SCHEME I.E; VIVAD SE VISHWAS AND THE INCOME TAX DEPARTMENT HAS ISSUED FORM NO. 3/5 IN RESPONSE TO THE APPLICATIONS FILED BY T HE ASSESSEES UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT , 2020, THEREFORE THE APPEALS OF THE ASSESSEES MAY BE ALLOWED TO BE DISMISSED AS WITHDRAWN. THE DETAILS OF ABOVE SAID CERTIFICATES ARE AS UNDER: 4 SI NO. APPEAL NO. NAME OF CASE CERTIFICATE NO. 1. IN ITA NO. 654/ASR/2018 M/S TORRENT ROOFING SYSTEM, UNA 6783 8446 0271 020 DT. 27.10.2020 2. IN ITA NO. 73/ASR/2019 M/S EPICURE MARKETING PRIVATE LTD., MOGA 6630 1050 0201 020 DT. 20.10.2020 3. IN ITA NO. 83/ASR/2018 M/S ARORA METAL WORKS, JALANDHAR 3982 1704 0150 720 DT. 15.07.2020 4. IN ITA NO. 302/ASR/2018 SMT. BRIJ BALA GOEL, HOSHIARPUR 6784 0224 0271 020 DT. 27.10.2020 5. IN ITA NO. 44/ASR/2020 SH. HARPREET SINGH SIDHU, JALANDHAR 6956 2485 0031 120 DT. 03.11.2020 4. THE LD. DR RAISED NO OBJECTION, IF THE APPEALS OF THE ASSESSEES ARE ALLOWED TO BE DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES, THE APPEAL S OF THE ASSESSEES ARE LIABLE TO BE DISMISSED AS WITHDRAWN, HENCE ORD ERED ACCORDINGLY. 6. IN THE RESULT, INSTANT APPEALS OF THE ASSESSEES STANDS DISMI SSED AS WITHDRAWN. ORDER PRONOUNCED ON 10/11/2020 SD/- SD/- (N. K. SAINI) (N. K. CHOUDHRY) VICE PRESIDENT JUDICIAL MEMBER DATED: 10/11/2020 ,-, / COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANTS 2. THE RESPONDENTS 3. CITS 4. THE CITS(A) 5. DR, ITAT, AMRITSAR 6. GUARD FILE