M/S Q C RESIDENTIAL PVT. LTD.,MOHALI vs ITO (TDS)-2, CHANDIGARH

आदेश/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. Smt. Meenakshi Sood CIT(A)-3, Gurgaon 28/06/2019 2. ITA No. 1246/Chd/2019 Smt. Meenakshi Sood CIT(A)-3, Gurgaon 28/06/2019 3. ITA No. 1247/Chd/2019 Smt. Meenakshi Sood CIT(A)-3, Gurgaon 28/06/2019 4. ITA No. 1242/Chd/2019 Shri Viplav Sood CIT(A)-3, Gurgaon 28/06/2019

5. ITA No. 410/Chd/2018 Q.C. Residential Pvt. CIT(A)-2, Chandigarh 10/01/2018 Ltd.

6. Q.C. Residential Pvt. CIT(A)-2, Chandigarh 10/01/2018 Ltd. 7. ITA No. 1312/Chd/2019 Yuvraj Singh Bundhel CIT(A)-1, Chandigarh 05/07/2019 8. ITA No. 1145/Chd/2014 Trishala Alloys Pvt. Ltd. CIT(A)-I, Ludhiana 28/10/2014 9. ITA No. 269/Chd/2019 Sabacchus Distilleries CIT(A)-5, Ludhiana 17/12/2018 Pvt. Ltd. 10. ITA No. 270/Chd/2019 Sabacchus Distilleries CIT(A)-5, Ludhiana 17/12/2018 Pvt. Ltd. 11. ITA No. 271/Chd/2019 Sabacchus Distilleries CIT(A)-5, Ludhiana 17/12/2018 Pvt. Ltd. 12. ITA No. 272/Chd/2019 Sabacchus Distilleries CIT(A)-5, Ludhiana 17/12/2018 Pvt. Ltd. 13. ITA No. 273/Chd/2019 Sabacchus Distilleries CIT(A)-5, Ludhiana 17/12/2018 Pvt. Ltd.

In all the above appeals the Ld. Counsels for the Assessees or Assessees themselves furnished separate applications for withdrawal of the appeals.

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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessees may be allowed to be withdrawn.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.

Smt. Meenakshi Sood 411484930220720 2. ITA No. 1246/Chd/2019 Smt. Meenakshi Sood 400290160160720 3. ITA No. 1247/Chd/2019 Smt. Meenakshi Sood 400272340160720 4. ITA No. 1242/Chd/2019 Shri Viplav Sood 400336690160720 5. ITA No. 410/Chd/2018 Q.C. Residential Pvt. Ltd. 797460500091220 6. ITA No. 411/Chd/2018 Q.C. Residential Pvt. Ltd. 797393320091220 7. ITA No. 1312/Chd/2019 Yuvraj Singh Bundhel 752099550271120 8. ITA No. 1145/Chd/2014 Trishala Alloys Pvt. Ltd. 480154240210820 9. ITA No. 269/Chd/2019 Sabacchus Distilleries Pvt. Ltd. 792824530081220 10. ITA No. 270/Chd/2019 Sabacchus Distilleries Pvt. Ltd. 792845750081220 11. ITA No. 271/Chd/2019 Sabacchus Distilleries Pvt. Ltd. 792835990081220 12. ITA No. 272/Chd/2019 Sabacchus Distilleries Pvt. Ltd. 792861660081220 13. ITA No. 273/Chd/2019 Sabacchus Distilleries Pvt. Ltd. 792856700081220

The Ld. DR did not object if the above appeals of the assessees are dismissed as withdrawn.

In view of the above the appeals of the assessees are dismissed as withdrawn.

In the result, appeals of the assessees are dismissed.

M/S Q C RESIDENTIAL PVT. LTD.,MOHALI vs. ITO (TDS)-2, CHANDIGARH