ITAT Amritsar Judgments — November 2020

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.

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 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.

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.

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The Tribunal allowed the assessees' appeals to be dismissed as withdrawn.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.

M/S KHIDMAT RAHAT RASAAN TRUST,JAMMU & KASHMIR vs COMMISSIONER OF INCOME-TAX (EXEMPTIONS), CHANDIGARH

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.

BHAI DAYA SINGH JI BHAI DHARAM SINGH JI,LUDHIANA vs COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

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.

DEMOCRATIC COUNCIL,JALANDHAR vs COMMISSIONER OF INCOME-TAX(EXEMPTIONS), CHANDIGARH

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.

SH. BAWA BRAHM DEV JI TRUST,JAMMU vs COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

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 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.

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 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.

MESERS THE GAURANGATE CO-OP SOCIETY LIMITED,HOSHIARPUR 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.

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.

SHRIMATI JASWINDER KAUR,JALANDHAR vs DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

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.

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.

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.

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.

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.

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 PRABHJYOT PAL MULTANI,MUKERIAN vs DEPUTY COMMISSIONER OF INCOME TAX CIRCLE, HOSHIARPUR

ITA 678/ASR/2019[2016-17]Status: Disposed10 Nov 2020AY 2016-17

M/S ARORA METAL WORKS,JALANDHAR vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-II, JALANDHAR

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.

SHRIMATI BRIJ BALA GOEL,HOSHIARPUR vs DEPUTY COMMISSIONER OF INCOME TAX, HOSHIARPUR CIRCLE, HOSHIARPUR

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.

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.