Shri Mayank Jindal, Ludhiana V. ITO, W-7(4), Ludhiana

ITA 909/CHANDI/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7015 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 10-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DAYA INDER SINGH SIDHU CIT

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH A, CHANDIGARH (VIRTUAL COURT) .., !' '# $, % &' BEFORE: SHRI. N.K.SAINI, VP & SHRI. SANJAY GARG, JM ITA NO. 1400/CHD/2018 ASSESSMENT YEAR : 2006-07 SUNITA RANI JAIN WIFE AND LEGAL HEIR OF SH. TILAK CHAND JAIN(DECEASED) H.NO. 2907, JAIN MOHALLA, RAIKOT-141109, LUDHIANA, PUNJAB THE ITO WARD-2, JAGRAON LUDHIANA PAN NO: ABMPJ9196M APPELLANT RESPONDENT ITA NO. 221/CHD/2019 ASSESSMENT YEAR : 2006-07 PURAN CHAND JAIN SON AND LEGAL HEIR OF SH. AMRIT LAL JAIN (DECEASED) H.NO. 2907, JAIN MOHALLA RAIKOT-141109, LUDHIANA, PUNJAB THE ITO WARD-1, JAGRAON LUDHIANA PAN NO: ABMPJ1919L APPELLANT RESPONDENT ITA NO. 909/CHD/2019 ASSESSMENT YEAR : 2011-12 SHRI MAYANK JINDAL S/O SHRI KULDIP JINDAL, H.NO. 182 TAGORE NAGAR, CIVIL LINES, LUDHIANA PUNJAB THE ITO WARD-7(4), RISHI NAGAR LUDHIANA-PUNJAB PAN NO: ADFPJ2753F APPELLANT RESPONDENT !' ASSESSEE BY : SHRI SUDHIR SEHGAL, ADVOCATE #!' REVENUE BY : SHRI DAYA INDER SINGH SIDHU, ADDL . CIT $ %! & DATE OF HEARING : 09/09/2020 '()*! & DATE OF PRONOUNCEMENT : 09/09/2020 &(/ ORDER PER N.K. SAINI, VICE PRESIDENT ALL THE ABOVE APPEALS BY THE ASSESSEES ARE DIRECTED AGAINST THE SEPARATE ORDERS OF LD. COMMISSIONERS OF INCOME TAX (APPEAL)-3 LUDHIANA AS PER FOLLOWING DETAILS: 2 SL.NO. APPEAL NO. NAME OF CASE CIT(APPEAL / S ) OR DER DT. 1. ITA NO. 1400/CHD/2018 SH. TILAK CHAND JAIN (DECEASED) CIT(A)-3, LUDHIANA 14/08/2018 2. ITA NO. 221/CHD/2019 SHRI AMRIT LAL JAIN CIT(A)- 3, LUDHIANA 12/12/2018 3. ITA NO. 909/CHD/2019 SHRI MAYANK JINDAL CIT(A)-3 , LUDHIANA 01/04/2019 2. IN ALL THE ABOVE APPEALS THE LD. COUNSEL FOR THE ASSESSEES FURNISHED SEPARATE APPLICATIONS FOR WITHDRAWAL OF THE APPEALS. 3. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEES SUBMITTED THAT SINCE THE ASSESSEES HAVE AVAILED THE IMMUNITY SCHEME I.E; VIV AD SE VISHWAS AND T HE INCOME TAX DEPARTMENT HAS ISSUED FORM NO. 3, IN RESPONSE TO TH E APPLICATIONS FILED BY THE 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 WITHDRAWN. THE DETAILS OF ABOV E SAID CERTIFICATES ARE AS UNDER: SL.NO. APPEAL NO. NAME OF CASE CERTIFICATE NO. 1. ITA NO. 1400/CHD/2018 SH. TILAK CHAND JAIN (DECEASED) 512771230020920 2. ITA NO. 221/CHD/2019 SHRI AMRIT LAL JAIN 5133586 90020920 3. ITA NO. 909/CHD/2019 SHRI MAYANK JINDAL 51273436 0020920 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 09/09/2020 SD/- SD/- '# $ .., (SANJAY GARG ) ( N.K. SAI NI) % &'/ JUDICIAL MEMBER / VICE PRESIDENT AG DATE: 09/09/2020 (+! ,-.- COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. $ / CIT 4. $ / 01 THE CIT(A) 5. -2 45&456789 DR, ITAT, CHANDIGARH 6. 8:% GUARD FILE