ITAT Amritsar Judgments — February 2021

M/S JULLUNDER MODEL SCHOOL KMV MARG,JALANDHAR vs COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

ITA 82/ASR/2020[2017-18]Status: Disposed24 Feb 2021AY 2017-18Partly Allowed

The Tribunal condoned the delay in filing the appeal due to the assessee's bonafide belief. The issue of the assessment year from which exemption should be granted was restored to the CIT(E) for reconsideration.

DARSHAN GARG (HUF),BATHINDA vs THE ASSISTANT COMMISSIONER OF INCOME TAX, BATHINDA

ITA 300/ASR/2016[2006-07]Status: Disposed23 Feb 2021AY 2006-07Dismissed

The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad se Vishwas scheme and received Form No. 3 certificates. The Revenue did not object to the withdrawal.

SH SHANKER KEDIA HUF,AMRITSAR. vs THE DY COMMISSIONER OF INCOME TAX, AMRITSAR.

ITA 622/ASR/2016[2012-13]Status: Disposed23 Feb 2021AY 2012-13Dismissed

The Tribunal allowed the assessee's applications to withdraw the appeals. The appeals were dismissed as withdrawn due to the assessee's settlement under the Vivad Se Vishwas Scheme.

M/S BATHINDA INDUSTRIAL GASES PRIVATE LIMITED,BATHINDA vs DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

ITA 566/ASR/2018[2014-15]Status: Disposed23 Feb 2021AY 2014-15Dismissed

The Tribunal allowed the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn.

SH. DEEPAK SONI.,PHAGWARA vs INCOME TAX OFFICER, PHAGWARA

ITA 12/ASR/2019[2010-11]Status: Disposed23 Feb 2021AY 2010-11Dismissed

The Tribunal allowed the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn.

SHRI SWARAN SINGH THAKUR,PATHANKOT vs INCOME TAX OFFICERAWRD-6 (3), PATHANKOT

ITA 642/ASR/2019[2011-12]Status: Disposed23 Feb 2021AY 2011-12Dismissed

The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad se Vishwas scheme and received Form No. 3 certificates.

SHRI RAMESH GALHOTRA,MALOUT vs INCOME TAX OFFICER WARD-2 (5), MUKTSAR

ITA 154/ASR/2020[2012-13]Status: Disposed23 Feb 2021AY 2012-13Dismissed

The Tribunal allowed the assessee's application for withdrawal of the appeal, as the Departmental Representative did not oppose it.

SHRI RASPAT RAI,MALOUT vs INCOME TAX OFFICER WARD-2 (5), MUKTSAR

ITA 155/ASR/2020[2012-13]Status: Disposed23 Feb 2021AY 2012-13Dismissed

The Tribunal allowed the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn in view of the settlement under the Vivad Se Vishwas Scheme.

SHRI ATAM VALLABH SHRAMNOPASAK GURUKUL TRUST ( CHARITABLE),LUDHIANA vs COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

ITA 52/ASR/2020[2019-20]Status: Disposed23 Feb 2021AY 2019-20Remanded

The Tribunal found that the CIT(Exemptions) did not provide a due and reasonable opportunity of being heard to the assessee. The case was set aside to the CIT(Exemptions) for fresh adjudication.

SHRIMATI NIRMAL KAUR,JALANDHAR vs INCOME TAX OFFICER WARD-3 (2), JALANDHAR

ITA 345/ASR/2019[2010-11]Status: Disposed23 Feb 2021AY 2010-11Dismissed

The Tribunal allowed the assessee's application to withdraw the appeal, as an application for withdrawal had already been filed and the revenue did not oppose it. The appeal was dismissed as withdrawn.

SHRI VIPAN KUMAR,FAZIKLA vs INCOME TAX OFFICER, WARD-2(4), ABOHAR

ITA 166/ASR/2018[2011-12]Status: Disposed23 Feb 2021AY 2011-12Dismissed

The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad se Vishwas scheme and received Form No. 3 certificates.

SHRI AMAR SINGH,MOGA vs INCOME TAX OFICER,WARD-3, MOGA

ITA 415/ASR/2018[2009-10]Status: Disposed23 Feb 2021AY 2009-10Dismissed

The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad se Vishwas scheme and received Form No. 3 certificates.

MESERS GOLDEN SERVICE CENTRE,JALANDHAR vs INCOME TAX OFFICER, WARD- 4(2), JALANDHAR

ITA 489/ASR/2018[2015-16]Status: Disposed23 Feb 2021AY 2015-16Dismissed

The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad se Vishwas scheme and received Form No. 3 certificates.

M/S PAPNEJA AGRI FARMS (P) LTD.,FAZILKA vs INCOM TAX OFFICER, WARD-2(4), ABOHAR

ITA 165/ASR/2018[2011-12]Status: Disposed23 Feb 2021AY 2011-12Dismissed

The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad se Vishwas scheme and received Form No. 3 certificates.

SHRI RANJIT SINGH BRAHAMPURA,AMRITSAR vs DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3, AMRITSAR

ITA 789/ASR/2017[2008-09]Status: Disposed23 Feb 2021AY 2008-09Dismissed

The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad se Vishwas scheme and received Form No. 3 certificates.

D.D. INTERNATIONAL PRIVATE LIMITED,AMRITSAR vs DEPUTY COMMISSIONER OF INCOME TAX.CIRCLE-5, AMRITSAR

ITA 458/ASR/2018[2013-14]Status: Disposed23 Feb 2021AY 2013-14Dismissed

The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad se Vishwas scheme and received Form No. 3 certificates.

M/S JATINDER FINANCE PVT.LTD,RANCHI vs INCOME TAX OFFICER WARD -3(4), JALANDHAR

ITA 146/ASR/2019[2014-15]Status: Disposed23 Feb 2021AY 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 certificates.

MESERS JATINDER FINANCE PRIVATE LIMITED,RANCHI vs INCOME TAX OFFICER, WARD 3(1), JALANDHAR

ITA 296/ASR/2018[2012-13]Status: Disposed23 Feb 2021AY 2012-13Dismissed

The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad se Vishwas scheme and received Form No. 3 certificates.

D.D. INTERNATIONAL PRIVATE LIMITED,AMRITSAR vs DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE-5, AMRITSAR

ITA 459/ASR/2018[2013-14]Status: Disposed23 Feb 2021AY 2013-14Dismissed

The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad se Vishwas scheme and received Form No. 3 certificates.

SHRI SHANKER KEDIA ( HUF),AMRITSAR vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

ITA 618/ASR/2016[2008-09]Status: Disposed23 Feb 2021AY 2008-09Dismissed

The Tribunal allowed the assessee's applications to withdraw the appeals. The appeals were dismissed as withdrawn due to the assessee's settlement under the Vivad Se Vishwas Scheme.

SH. SHANKER KEDIA HUF,AMRITSAR. vs DY COMMISSIONER OF INCOME TAX, AMRITSAR.

ITA 620/ASR/2016[2010-11]Status: Disposed23 Feb 2021AY 2010-11Dismissed

The Tribunal allowed the assessee's applications to withdraw the appeals. The appeals were dismissed as withdrawn due to the assessee's settlement under the Vivad Se Vishwas Scheme.

SHRI SHANKER KEDIA ( HUF),AMRITSAR vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

ITA 617/ASR/2016[23007-08]Status: Disposed23 Feb 2021Dismissed

The Tribunal allowed the assessee's applications to withdraw the appeals. The appeals were dismissed as withdrawn due to the assessee's settlement under the Vivad Se Vishwas Scheme.

SH SHANKER KEDIA HUF,AMRITSAR. vs THE DY COMMISSIONER OF INCOME TAX, AMRITSAR.

ITA 621/ASR/2016[2011-12]Status: Disposed23 Feb 2021AY 2011-12Dismissed

The Tribunal allowed the assessee's applications to withdraw the appeals. The appeals were dismissed as withdrawn due to the assessee's settlement under the Vivad Se Vishwas Scheme.

SH. SHANKER KEDIA HUF,AMRITSAR. vs DY COMMISSIONER OF INCOME TAX, AMRITSAR.

ITA 619/ASR/2016[2009-10]Status: Disposed23 Feb 2021AY 2009-10Dismissed

The Tribunal allowed the assessee's applications to withdraw the appeals. The appeals were dismissed as withdrawn due to the assessee's settlement under the Vivad Se Vishwas Scheme.

SHRI SWARAN SINGH THAKUR,PATHANKOT vs INCOME TAX OFFICER WARD-6(3), PATHANKOT

ITA 641/ASR/2019[2010-11]Status: Disposed23 Feb 2021AY 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 certificates.

SHRI. AVINASH CHANDER,JALANDHAR vs INCOME TAX OFFICER WARD-II(1), JALANDHAR

ITA 254/ASR/2019[2016-17]Status: Disposed16 Feb 2021AY 2016-17Dismissed

The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad se Vishwas scheme and obtained certificates. The revenue did not object to the withdrawal.

SHRI BASANT KUMAR,ABOHAR vs DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

ITA 308/ASR/2019[2011-12]Status: Disposed16 Feb 2021AY 2011-12Dismissed

The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad se Vishwas scheme and obtained certificates. The revenue did not object to the withdrawal.

SHRI MANIK GARG,JALANDHAR vs INCOME TAX OFFICER WARD-II(2), JALANDHAR

ITA 253/ASR/2019[2016-17]Status: Disposed16 Feb 2021AY 2016-17Dismissed

The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad se Vishwas scheme and obtained certificates. The revenue did not object to the withdrawal.

SH. DINSH KUMAR AULUCK,JALANDHAR vs D.C.I.T., CENTRAL CIRCLE-II, JALANDHAR

ITA 447/ASR/2017[2009-10]Status: Disposed16 Feb 2021AY 2009-10Dismissed

The assessee opted to settle the issues under the Vivad Se Vishwas Scheme and filed applications for withdrawal of appeals. The revenue did not oppose this.

SH, PARMINDER SINGH SANDHU,AMRITSAR vs INCIOME TAX OFFICER, WARD 4(3), AMRITSAR

ITA 269/ASR/2017[2009-10]Status: Disposed16 Feb 2021AY 2009-10Dismissed

The Tribunal allowed the assessee's application for withdrawal of the appeal. The appeal was accordingly dismissed as withdrawn.

SH. CHARANJIT SINGH CHANNI,JALANDHAR vs THE ASSTT. COMMISSIONER OF INCOME-TAX, JALANDHAR

ITA 569/ASR/2014[2012-13]Status: Disposed16 Feb 2021AY 2012-13Withdrawn

The Tribunal noted that the assessee had availed the Vivad Se Vishwas scheme and received a certificate. Therefore, the appeal was to be dismissed as withdrawn.

SH. DINSH KUMAR AULUCK,JALANDHAR vs D.C.I.T., CENTRAL CIRCLE-II, JALANDHAR

ITA 448/ASR/2017[2010-11]Status: Disposed16 Feb 2021AY 2010-11Dismissed

The assessee opted to settle the issues under the Vivad Se Vishwas Scheme and filed applications for withdrawal of appeals. The revenue did not oppose this.

M/S CHATURNJUJ MITTAL (HUF),JALANDHAR vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-III, JALANDHAR

ITA 134/ASR/2018[2014-15]Status: Disposed16 Feb 2021AY 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. The revenue did not object to the withdrawal.

SH. DINSH KUMAR AULUCK,JALANDHAR vs D.C.I.T., CENTRAL CIRCLE-II, JALANDHAR

ITA 445/ASR/2017[2007-08]Status: Disposed16 Feb 2021AY 2007-08Dismissed

The assessee opted to settle the issues under the Vivad Se Vishwas Scheme and filed applications for withdrawal of appeals. The revenue did not oppose this.

SH. RAKESH KUMAR CHOPRA,NAWANSHAHR vs INCOME TAX OFFICER, NAWANSHAHR

ITA 154/ASR/2019[2014-15]Status: Disposed16 Feb 2021AY 2014-15Withdrawn

The Tribunal noted that the assessee had availed the Vivad Se Vishwas Scheme and the Income Tax Department had issued Form 3. Therefore, the appeal was dismissed as withdrawn.

SH. AMRIT LAL S/O SH. ROSHAN LAL,HOSHIARPUR vs INCOME TAX OFFICER, DASUYA

ITA 220/ASR/2019[2011-12]Status: Disposed16 Feb 2021AY 2011-12Withdrawn

The Tribunal noted that the assessee had availed the Vivad Se Vishwas scheme and received a certificate. Consequently, the appeal was dismissed as withdrawn.

MEASAGE. HOTEL SAPPHIRE,BATHINDA vs INCOME TAX OFFICER WARD- 1 (1), BATHINDA

ITA 312/ASR/2019[2015-16]Status: Disposed16 Feb 2021AY 2015-16Dismissed

The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad se Vishwas scheme and received Form No. 3. The Revenue did not object to the withdrawal.

SHRI VINOD SHARMA,AMRITSAR vs INCOME TAX OFFICER WARD- 3 (4), AMRITSAR

ITA 424/ASR/2019[2010-11]Status: Disposed16 Feb 2021AY 2010-11Dismissed

The Tribunal allowed the assessee's application to withdraw the appeal, as the Departmental Representative did not oppose it.

SHRI SATWINDER SINGH,HOSHIARPUR vs INCOME TAX OFFICER, DASUYA

ITA 597/ASR/2019[2011-12]Status: Disposed16 Feb 2021AY 2011-12Dismissed

The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad se Vishwas scheme and obtained certificates. The revenue did not object to the withdrawal.

SHRI RAMESH KUMAR NARULA,AMRITSAR vs INCOME TAX OFFICER WARD-5 (4), AMRITSAR

ITA 689/ASR/2019[2011-12]Status: Disposed16 Feb 2021AY 2011-12Dismissed

The Tribunal allowed the assessee's application for withdrawal of the appeal. The appeal was dismissed as withdrawn, as the assessee had opted for settlement under the Vivad Se Vishwas Scheme.

SHRI DAVINDER PAL ARORA,HOSHIARPUR vs INCOME TAX OFICER, WARD-1, HOSHIARPUR

ITA 281/ASR/2018[2014-15]Status: Disposed16 Feb 2021AY 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. The Revenue did not object to the withdrawal.

SH. DINSH KUMAR AULUCK,JALANDHAR vs D.C.I.T., CENTRAL CIRCLE-II, JALANDHAR

ITA 446/ASR/2017[2008-09]Status: Disposed16 Feb 2021AY 2008-09Dismissed

The assessee opted to settle the issues under the Vivad Se Vishwas Scheme and filed applications for withdrawal of appeals. The revenue did not oppose this.

M/S BAWA GURMUKH SINGH & CO.,AMRITSAR. vs THE INCOME TAX OFFICER, AMRITSAR.

ITA 588/ASR/2015[2010-11]Status: Disposed16 Feb 2021AY 2010-11Dismissed

The Tribunal allowed the assessee's application to withdraw the appeal, as the revenue representative did not oppose it. The appeal was dismissed as withdrawn.

M/S ROYAL ENCLAVE LIMITED,BATHINDA vs INCOME TAX OFFICER, WARD-1(1), BATHINDA

ITA 142/ASR/2018[2009-10]Status: Disposed16 Feb 2021AY 2009-10Dismissed

The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad se Vishwas scheme and obtained certificates. The revenue did not object to the withdrawal.