Income Tax Appellate Tribunal - Chandigarh
M/S Axis Education Technologies (P) ... vs Acit, C-7, Ludhiana on 23 March, 2021
आयकर अपील य अ धकरण,च डीगढ़ यायपीठ "ए" , च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH "A", CHANDIGARH (VIRTUAL COURT) ी एन.के.सैनी, उपा य एवं ी आर.एल. नेगी, या#यक सद%य BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM आयकर अपील सं./ ITA No. 1150/Chd/2019 नधा रण वष / Assessment Year : 2006-07 M/s Jaiswal Metals Pvt. Ltd. बनाम The DCIT, Circle C/o Shri Tejmohan Singh, Advocate, Yamunanagar # 527, Sector-10 D, Chandigarh Haryana थायी लेखा सं./PAN NO: AAACJ3896N अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : Shri Tejmohan Singh, Advocate राज व क! ओर से/ Revenue by : Smt. Meenakshi Vohra, Addl. CIT आयकर अपील सं./ ITA NO. 1617/Chd/2019 नधा रण वष / Assessment Year : 2016-17 M/s Axis Education Technologies(P) बनाम The ACIT Ltd. C-7, Rishi Nagar 276, Maya Nagar, Ludhiana, Punjab Ludhiana, Punjab थायी लेखा सं./PAN NO: AAECA2568G अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : Shri Subhash Jain, CA राज व क! ओर से/ Revenue by : Smt. Meenakshi Vohra, Addl. CIT आयकर अपील सं./ ITA No. 1618/Chd/2019 नधा रण वष / Assessment Year : 2011-12 Shri Pardeep Bhatia बनाम The ITO H.No. 1150, Taj Ganj, Block No. 5 W-2(2) Street No. 2, Ludhiana- Punjab Ludhiana, Punjab थायी लेखा सं./PAN NO: AHKPB9759Q अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : Shri Ashwani Kumar, CA Shri Bhavesh Jindal, CA राज व क! ओर से/ Revenue by : Smt. Meenakshi Vohra, Addl. CIT सन ु वाई क! तार&ख/Date of Hearing : 23/03/2021 उदघोषणा क! तार&ख/Date of Pronouncement : 23/03/2021 2 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. 1150/Chd/2019 M/s Jaiswal Metals Pvt. CIT(A)-3, Ludhiana 01/06/2019 Ltd.
2. ITA No. 1617/Chd/2019 M/s Axis Education CIT(A)-3, Ludhiana 30/10/2019 Technologies(P) Ltd.
3. ITA No. 1618/Chd/2019 Shri Pardeep Bhatia CIT(A)-1, Ludhiana 30/10/2019
2. In all the above appeals the Ld. Counsels for the Assessee or Assessees themselves 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 issued Form No. 3 / 5, 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. 1150/Chd/2019 M/s Jaiswal Metals Pvt. 660349880191020 Ltd.
2. ITA No. 1617/Chd/2019 M/s Axis Education 789692500071220 Technologies(P) Ltd.
3. ITA No. 1618/Chd/2019 Shri Pardeep Bhatia 102820210050121 3
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 23/03/2021 Sd/- Sd/-
आर.एल. नेगी एन.के.सैनी,
(R.L. NEGI ) ( N.K. SAINI)
या#यक सद%य/ Judicial Member उपा य / VICE PRESIDENT
AG
Date: 23/03/2021
आदे श क! त,ल-प अ.े-षत/ Copy of the order forwarded to :
1. अपीलाथ / The Appellant
2. यथ / The Respondent
3. आयकर आय/ ु त/ CIT
4. आयकर आय/ ु त (अपील)/ The CIT(A)
5. -वभागीय त न4ध, आयकर अपील&य आ4धकरण, च7डीगढ़/ DR, ITAT, CHANDIGARH
6. गाड फाईल/ Guard File