ITAT Amritsar Judgments — 2020

Judgments from the Amritsar bench in 2020

Showing 40 of 101 orders. Use the months below for the rest.

• Shri Balbir Singh, Hoshiarpur vs Income Tax Officer, Dasuya
  ITA 159/ASR/2018[2012-13]Status: Disposed25 Nov 2020AY 2012-13Dismissed

  The assessee sought to withdraw the appeals to avail the Vivad se Vishwas scheme. The Revenue did not object to the withdrawal.

• Democratic Council, Jalandhar vs Commissioner of Income-Tax(Exemptions)…
  ITA 171/ASR/2020[2020-21]Status: Disposed25 Nov 2020AY 2020-21Remanded

  The Tribunal acknowledged the assessee's lack of diligence but, considering the CIT(E) did not decide on merits, remanded the case back. The assessee was granted a fresh opportunity to be heard, provided they cooperate fully.

• Mesers Amar Nath Vinay Kumar, Dasuya vs Income Tax Officer, Dasuya
  ITA 262/ASR/2018[2005-06]Status: Disposed25 Nov 2020AY 2005-06Dismissed

  The Tribunal allowed the assessees to withdraw their appeals. The Revenue did not object to the withdrawal of these appeals.

• Shri Jiwan Dass, Jalandhar vs Income Tax Officer Ward -1(2), Jalandhar
  ITA 312/ASR/2018[2010-11]Status: Disposed25 Nov 2020AY 2010-11Dismissed

  The Tribunal allowed the assessees to withdraw their appeals. The Revenue did not object to the withdrawal of these appeals.

• Shri Balbir Singh, Hoshiarpur vs Income Tax Oficer, Dasuya
  ITA 161/ASR/2018[2010-11]Status: Disposed25 Nov 2020AY 2010-11Dismissed

  The assessee sought to withdraw the appeals to avail the Vivad se Vishwas scheme. The Revenue did not object to the withdrawal.

• Mesers the Gaurangate Co-Op Society… vs Income Tax Officer Ward-4, Hoshiarpur
  ITA 230/ASR/2018[2014-15]Status: Disposed25 Nov 2020AY 2014-15Dismissed

  The Tribunal allowed the assessees' appeals to be dismissed as withdrawn. The Revenue did not raise any objection to this course of action.

• Shri Rajiv Chawla, Jalandhar vs Income Tax Officer Ward - 1 (3), Jalandhar
  ITA 580/ASR/2019[2011-12]Status: Disposed25 Nov 2020AY 2011-12Dismissed

  The Tribunal allowed the assessees' appeals to be dismissed as withdrawn. The Revenue did not raise any objection to this course of action.

• M/S Khidmat Rahat Rasaan Trust, Jammu &… vs Commissioner of Income-Tax (Exemptions)…
  ITA 149/ASR/2020[2020-21]Status: Disposed25 Nov 2020AY 2020-21Remanded

  The Tribunal noted the assessee's lack of participation but also observed that the CIT(E) did not decide the application on merits. Therefore, the case was remanded for a fresh decision.

• Shri Balbir Singh, Hoshiarpur vs Income Tax Officr, Dasuya, Hoshiarpur
  ITA 158/ASR/2018[2013-14]Status: Disposed25 Nov 2020AY 2013-14Dismissed

  The assessee sought to withdraw the appeals to avail the Vivad se Vishwas scheme. The Revenue did not object to the withdrawal.

• Shrimati Jaswinder Kaur, Jalandhar vs Deputy Commissioner of Income Tax, Central…
  ITA 108/ASR/2018[2011-12]Status: Disposed25 Nov 2020AY 2011-12Dismissed

  The Tribunal allowed the assessees to withdraw their appeals. The Revenue did not object to the withdrawal of these appeals.

• Bhai Daya Singh Ji Bhai Dharam Singh Ji… vs Commissioner of Income Tax (Exemptions)…
  ITA 151/ASR/2020[2020-21]Status: Disposed25 Nov 2020AY 2020-21Remanded

  The Tribunal held that the rejection of the registration application violated the principles of natural justice as the assessee was not given a reasonable opportunity of being heard. The order of the CIT(E) was set aside.

• Shri Balkar Singh, Jalandhar vs Income Tax Officer Ward- 1 ( 1 ), Jalandhar
  ITA 492/ASR/2019[2016-17]Status: Disposed25 Nov 2020AY 2016-17Dismissed

  The Tribunal allowed the assessees to withdraw their appeals. The Revenue did not object to the withdrawal of these appeals.

• Sh. Bawa Brahm Dev Ji Trust, Jammu vs Commissioner of Income Tax (Exemptions)…
  ITA 158/ASR/2020[2017-18]Status: Disposed25 Nov 2020AY 2017-18Remanded

  The Tribunal held that the assessee was not provided with proper and reasonable opportunities to be heard, violating the principles of natural justice. Therefore, the impugned order was set aside.

• Shri Gagan Suri, Gurdaspur vs Income Tax Officer, Ward -6(4), Gurdaspur
  ITA 532/ASR/2018[2015-16]Status: Disposed25 Nov 2020AY 2015-16Dismissed

  The Tribunal allowed the assessees' appeals to be dismissed as withdrawn. The Revenue did not raise any objection to this course of action.

• Shri Balbir Singh, Hoshiarpur vs Income Tax Oficer, Dasuya
  ITA 160/ASR/2018[2011-12]Status: Disposed25 Nov 2020AY 2011-12Dismissed

  The assessee sought to withdraw the appeals to avail the Vivad se Vishwas scheme. The Revenue did not object to the withdrawal.

• Shri Abdul Wahid Shah, Srinagar vs Income Tax Officer Ward-3(1), Srinagar
  ITA 108/ASR/2020[2016-17]Status: Disposed25 Nov 2020AY 2016-17Dismissed

  The Tribunal allowed the assessees' appeals to be dismissed as withdrawn. The Revenue did not raise any objection to this course of action.

• Shrimati Brij Bala Goel, Hoshiarpur vs Deputy Commissioner of Income Tax…
  ITA 302/ASR/2018[2014-15]Status: Disposed10 Nov 2020AY 2014-15Dismissed

  The tribunal allowed the assessees' appeals to be dismissed as withdrawn. This was based on the assessees having availed the Vivad Se Vishwas scheme and received Form No. 3/5 from the Income Tax Department.

• Shri Harpreet Singh Sidhu, Jalandhar vs Income Tax Officer Ward-II(1), Jalandhar
  ITA 44/ASR/2020[2008-09]Status: Disposed10 Nov 2020AY 2008-09Dismissed

  The tribunal allowed the assessees' appeals to be dismissed as withdrawn. This was based on the assessees having availed the Vivad Se Vishwas scheme and received Form No. 3/5 from the Income Tax Department.

• Shri Tajinder Pal Singh, Hoshiarpur vs Income Tax Officer Ward-4, Hoshiarpur
  ITA 111/ASR/2020[2010-11]Status: Disposed10 Nov 2020AY 2010-11Dismissed

  The tribunal allowed the assessee's request to withdraw the appeal. This was based on the assessee availing the Vivad se Vishwas scheme and the department issuing a certificate in response.

• M/S Torrent Roofing System, Una vs Income Tax Officer, Hoshiarpur
  ITA 654/ASR/2018[2015-16]Status: Disposed10 Nov 2020AY 2015-16Dismissed

  The tribunal allowed the assessees' appeals to be dismissed as withdrawn. This was based on the assessees having availed the Vivad Se Vishwas scheme and received Form No. 3/5 from the Income Tax Department.

• Epicure Marketing. Private. Ptd, Moga vs Income Tax Officer Ward -1, Moga
  ITA 73/ASR/2019[2009-10]Status: Disposed10 Nov 2020AY 2009-10Dismissed

  The tribunal allowed the assessees' appeals to be dismissed as withdrawn. This was based on the assessees having availed the Vivad Se Vishwas scheme and received Form No. 3/5 from the Income Tax Department.

• Shri Prabhjyot Pal Multani, Mukerian vs Deputy Commissioner of Income Tax Circle…
  ITA 678/ASR/2019[2016-17]Status: Disposed10 Nov 2020AY 2016-17
• Shri Vijay Kumar, Bathinda vs Income Tax Officer (TDS), Bathinda
  ITA 315/ASR/2019[2014-15]Status: Disposed10 Nov 2020AY 2014-15Dismissed

  The tribunal allowed the assessee's appeals to be withdrawn as the assessee had availed the Vivad se Vishwas scheme and received certificates under the scheme. The Revenue did not object to the withdrawal.

• M/S Arora Metal Works, Jalandhar vs Assistant Commissioner of Income Tax…
  ITA 83/ASR/2018[2010-11]Status: Disposed10 Nov 2020AY 2010-11Dismissed

  The tribunal allowed the assessees' appeals to be dismissed as withdrawn. This was based on the assessees having availed the Vivad Se Vishwas scheme and received Form No. 3/5 from the Income Tax Department.

• Shri Varinder Singh Bains, Hoshiarpur vs Income Tax Officer, Ward-4, Hoshiarpur
  ITA 569/ASR/2018[2010-11]Status: Disposed23 Sept 2020AY 2010-11Dismissed

  The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad Se Vishwas scheme and received Form No. 3/5 from the Income Tax Department.

• Smt Rupinder Kaur.Propriter, Jalandhar vs Income Tax Officer Ward 1(3), Jalandhar
  ITA 469/ASR/2017[2009-10]Status: Disposed23 Sept 2020AY 2009-10Dismissed

  The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad Se Vishwas scheme and obtained certificates from the Income Tax Department.

• Shri Rajiv Kumar Khanna, Abohar vs Deputy Commissioner of Income Tax…
  ITA 349/ASR/2018[2012-13]Status: Disposed23 Sept 2020AY 2012-13Dismissed

  The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad Se Vishwas immunity scheme and received Form No. 3/5.

• Sh. Tilak Chand Jain S/O Sh. Amrit Lal Jain… vs The Income Tax Officer, Jagraon
  ITA 372/ASR/2016[2006-07]Status: Disposed23 Sept 2020AY 2006-07Dismissed

  The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad Se Vishwas scheme and obtained certificates from the Income Tax Department.

• Shri Sarwan Singh Chandi, Kapurtha;La vs Income Tax Officer, Ward-2, Kapurthala
  ITA 263/ASR/2018[2014-15]Status: Disposed23 Sept 2020AY 2014-15Dismissed

  The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad Se Vishwas scheme and obtained certificates from the Income Tax Department.

• Shri Gagan Arora HUF, Jalandhar vs Income Tax Officer, Ward I (5), Jalandhar
  ITA 357/ASR/2018[2014-15]Status: Disposed23 Sept 2020AY 2014-15Dismissed

  The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad Se Vishwas scheme and received Form No. 3/5 from the Income Tax Department.

• Sh. Amrit Lal Jain S/O Sh. Moti Lal Jain… vs The Income Tax Officer, Jagraon
  ITA 371/ASR/2016[2006-07]Status: Disposed23 Sept 2020AY 2006-07Dismissed

  The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad Se Vishwas scheme and obtained certificates from the Income Tax Department.

• Shrimati Rajinder Kaur, Ludhiana vs Income Tax Officer Ward-2, Jagraon
  ITA 241/ASR/2018[2011-12]Status: Disposed23 Sept 2020AY 2011-12Dismissed

  The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad Se Vishwas scheme and obtained certificates from the Income Tax Department.

• Sh. Gurdev Singh Randhawa, Amritsar vs The Income Tax Officer, Amritsar
  ITA 310/ASR/2016[2011-12]Status: Disposed23 Sept 2020AY 2011-12Dismissed

  The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad Se Vishwas scheme and obtained certificates from the Income Tax Department.

• Shri Karnail Singh Lahorian Wala, Hoshiarpur vs Income Tax Officer Ward Dasuya, Dasuya
  ITA 180/ASR/2018[2013-14]Status: Disposed23 Sept 2020AY 2013-14Dismissed

  The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad Se Vishwas scheme and obtained certificates from the Income Tax Department.

• Director Punjab Agricultural University… vs Income Tax Officer (TDS), Jalandhar
  ITA 133/ASR/2019[2014-15]Status: Disposed22 Sept 2020AY 2014-15Allowed

  The Tribunal held that the provisions for levying late fees under Section 234E were not enabled in Section 200A prior to June 1, 2015. Therefore, late fees could not be imposed for TDS statements filed before this date.

• Director Punjab Agricultural University… vs Income Tax Officer (TDS), Jalandhar
  ITA 131/ASR/2019[2014-15]Status: Disposed22 Sept 2020AY 2014-15Allowed

  The Tribunal held that the provisions for levying late fees under Section 234E were not enabled in Section 200A prior to June 1, 2015. Therefore, late fees could not be imposed for TDS statements filed before this date.

• Director Punjab Agricultural University… vs Income Tax Officer (TDS), Jalndhar
  ITA 132/ASR/2019[2014-15]Status: Disposed22 Sept 2020AY 2014-15Allowed

  The Tribunal held that the provisions for levying late fees under Section 234E were not enabled in Section 200A prior to June 1, 2015. Therefore, late fees could not be imposed for TDS statements filed before this date.

• Director Punjab Agricultural University… vs Income Tax Officer (TDS), Jalandhar
  ITA 134/ASR/2019[2015-16]Status: Disposed22 Sept 2020AY 2015-16Allowed

  The Tribunal held that the provisions for levying late fees under Section 234E were not enabled in Section 200A prior to June 1, 2015. Therefore, late fees could not be imposed for TDS statements filed before this date.

• Director Punjab Agricultural University… vs Income Tax Officer (TDS), Jalandhar
  ITA 130/ASR/2019[2013-14]Status: Disposed22 Sept 2020AY 2013-14Allowed

  The Tribunal held that the provisions for levying late fees under Section 234E were not enabled in Section 200A prior to June 1, 2015. Therefore, late fees could not be imposed for TDS statements filed before this date.

• Director Punjab Agricultural University… vs Income Tax Officer (TDS), Jalandhar
  ITA 135/ASR/2019[2015-16]Status: Disposed22 Sept 2020AY 2015-16Allowed

  The Tribunal held that the provisions for levying late fees under Section 234E were not enabled in Section 200A prior to June 1, 2015. Therefore, late fees could not be imposed for TDS statements filed before this date.