Income Tax Appellate Tribunal - Amritsar
Shri Naresh Kumar , Fazilka vs Income Tax Officer Ward 2 (4), Abohar on 7 April, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH, AMRITSAR (VIRTUAL COURT AT CHANDIGARH) BEFORE: SHRI. N.K.SAINI, VP & SHRI, R.L. NEGI, JM आयकर अपील सं./ ITA No. 564/ASR/2017 िनधारण वष / Assessment Year : 2013-14 Smt. Sakshi Khanna, बनाम The Asst. CIT 334-New Jawahar Nagar, Circle-3, Jalandhar Jalandhar थायी लेखा सं./PAN NO: AIVPK8455C अपीलाथ /Appellant यथ /Respondent िनधा रती क! ओर से/Assessee by : Shri Vineet Krishan, Advocate राज व क! ओर से/ Revenue by : Shri Rakesh Kumar, DR आयकर अपील सं./ ITA No. 557/ASR/2019 िनधारण वष / Assessment Year : 2011-12 Smt. Parveen Kaila, बनाम The Asst. CIT House No. 334, New Jawahar Nagar, Central Circle-2, Jalandhar Jalandhar थायी लेखा सं./PAN NO: ACIPK3300P अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA No. 558/ASR/2019 िनधारण वष / Assessment Year : 2012-13 Smt. Parveen Kaila, बनाम The Asst. CIT House No. 334, New Jawahar Nagar, Central Circle-2, Jalandhar Jalandhar थायी लेखा सं./PAN NO: ACIPK3300P अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA No. 559/ASR/2019 िनधारण वष / Assessment Year : 2013-14 Smt. Parveen Kaila, बनाम The Asst. CIT House No. 334, New Jawahar Nagar, Central Circle-2, Jalandhar Jalandhar थायी लेखा सं./PAN NO: ACIPK3300P अपीलाथ /Appellant यथ /Respondent िनधा रती क! ओर से/Assessee by : Shri Vineet Krishan, Adovcate राज व क! ओर से/ Revenue by : Shri Anupam Kant Garg, CIT DR 2 आयकर अपील सं./ ITA No. 716/ASR/2019 िनधारण वष / Assessment Year : 2017-18 M/s Verma Transport Co. (Lubes बनाम The Asstt. CIT Division), 334, New Jawahar Nagar, Central Circle-2, Jalandhar Jalandhar थायी लेखा सं./PAN NO: AADFV5397G अपीलाथ /Appellant यथ /Respondent िनधा रती क! ओर से/Assessee by : Shri Vineet Krishan, Advocate आयकर अपील सं./ ITA No. 219/ASR/2018 िनधारण वष / Assessment Year : 2013-14 The Sehmbi Co-operative Labour बनाम The ITO and Construction Society Ltd; VPO Nawanshahr, SBS Nagar Kishanpura, Via Langroya, Dist: SBS Nagar थायी लेखा सं./PAN NO: AAAJT0858P अपीलाथ /Appellant यथ /Respondent िनधा रती क! ओर से/Assessee by : Shri Rakesh Johshi, Advocate आयकर अपील सं./ ITA No. 291/ASR/2019 िनधारण वष / Assessment Year : 2006-07 Balbir Singh बनाम The ITO 1, Vill. Katt. Tehsil Banga, Nawanshahr Nawanshahr, Punjab थायी लेखा सं./PAN NO: DIVPS8633H अपीलाथ /Appellant यथ /Respondent िनधा रती क! ओर से/Assessee by : Shri Rakesh Joshi, Advocate आयकर अपील सं./ ITA No. 759/ASR/2017 िनधारण वष / Assessment Year : 2009-10 M/s Anuraj Hotels & Resorts Pvt. बनाम The DCIT Ltd. N/H 250, Partap Nagar, Sodal Circle-4, Jalandhar Road, Jalandhar(Punjab) थायी लेखा सं./PAN NO: AAGCA8062P अपीलाथ /Appellant यथ /Respondent िनधा रती क! ओर से/Assessee by : Shri Sudershan Kapoor 3 आयकर अपील सं./ ITA No. 463/ASR/2018 िनधारण वष / Assessment Year : 2014-15 Avinash Chander बनाम The ITO Prop. Natural Sales Enterprises Ward 2(4), Abohar Fazilka 152123 थायी लेखा सं./PAN NO: ABFPL9030R अपीलाथ /Appellant यथ /Respondent िनधा रती क! ओर से/Assessee by : Shri Ashwani Kalia आयकर अपील सं./ ITA No. 464/ASR/2018 िनधारण वष / Assessment Year : 2014-15 Naresh Kumar बनाम The ITO Universal Foods Corp Ward 2(4), Abohar Sita Ram Street, FAzilka 152123 थायी लेखा सं./PAN NO: CFGPK1531K अपीलाथ /Appellant यथ /Respondent िनधा रती क! ओर से/Assessee by : Shri Ashwani Kalia राज व क! ओर से/ Revenue by : Shri Ravinder Mittal, Addl. CIT सुनवाई क! तार&ख/Date of Hearing : 07/04/2021 उदघोषणा क! तार&ख/Date of Pronouncement : 07/04/2021 आदे श/Order PER BENCH:
All these appeals by the different assessees are directed against the separate orders of different Ld. Commissioners of Income Tax (Appeal) at various stations as per following details:
Sl.No. Appeal No. Name of Case CIT(Appeal / s ) Order dt.
1. ITA No. 564/ASR/2017 Smt. Sakshi Khanna CIT(A)-2, Jalandhar 17/07/2017
2. ITA No. 557/ASR/2019 Smt. Parveen Kaila CIT(A)-5, Ludhiana 27/06/2019
3. ITA No. 558/ASR/2019 Smt. Parveen Kaila CIT(A)-5, Ludhiana 27/06/2019
4. ITA No. 559/ASR/2019 Smt. Parveen Kaila CIT(A)-5, Ludhiana 27/06/2019 4
5. ITA No. 716/ASR/2019 M/s Verma Transport Co. CIT(A)-5, Ludhiana 25/09/2019
6. ITA No. 219/ASR/2018 The Sehmbi Co-operative CIT(A)-1, Jalandhar 03/01/2018 Labour and Construction Society Ltd
7. ITA No. 291/ASR/2019 Balbir Singh CIT(A)-1, Jalandhar 28/12/2018
8. ITA No. 759/ASR/2017 M/s Anuraj Hotels & CIT(A)-2, Jalandhar 21/09/2017 Resorts Pvt. Ltd.
9. ITA No. 463/ASR/2018 Avinash Chander CIT(A) Bathinda 29/06/2018
10. ITA No. 464/ASR/2018 Naresh Kumar CIT(A) Bathinda 29/06/2018
2. In all the above appeals the assessees / Ld. Counsels for the Assessees furnished separate applications for withdrawal of the appeals.
3. During the course of hearing the Ld. Counsels for the Assessees submitted that since the assessees have availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has since issued 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 the appeals of the assessees may be allowed to be withdrawn. The details of above said certificates are as under:
Sl.No. Appeal No. Name of Case Certificate No.
1. ITA No. 564/ASR/2017 Smt. Sakshi Khanna 234530190310121
2. ITA No. 557/ASR/2019 Smt. Parveen Kaila 234031140300121
3. ITA No. 558/ASR/2019 Smt. Parveen Kaila 234034520300121
4. ITA No. 559/ASR/2019 Smt. Parveen Kaila 234037880300121
5. ITA No. 716/ASR/2019 M/s Verma Transport Co. 234559850310121
6. ITA No. 219/ASR/2018 The Sehmbi Co-operative 122229860070121 Labour and Construction 5 Society Ltd
7. ITA No. 291/ASR/2019 Balbir Singh 103582700050121
8. ITA No. 759/ASR/2017 M/s Anuraj Hotels & 229326060280121 Resorts Pvt. Ltd.
9. ITA No. 463/ASR/2018 Avinash Chander 221424220200121
10. ITA No. 464/ASR/2018 Naresh Kumar 796153680091220
4. The Ld. DR did not object if the above appeals of the assessees are dismissed as withdrawn.
5. In view of the above the appeals of the assessees are dismissed as withdrawn.
6. In the result, appeals of the assessees are dismissed.
Order pronounced on 07/04/2021
Sd/- Sd/-
आर.
आर.एल.
एल. नेगी एन.
एन.के.सैनी,
ी,
(R.L. NEGI ) ( N.K. SAINI)
0याियक सद य/ य/ Judicial Member उपा1य2
उपा1य2 / VICE PRESIDENT
AG
Date: 07/04/2021
आदे श क! ितिल3प अ4े3षत/ 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