ITAT Amritsar Judgments — July 2021

SHRI GURJINDER PAL SINGH,JAGROAN vs INCOME TAX OFICER, WARD -1, JAGRAON

ITA 353/ASR/2018[2011-12]Status: Disposed28 Jul 2021AY 2011-12Dismissed

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 Income Tax Department issuing the relevant certificate.

MANDEEP SINGH SANDHU,CHANDIGARH vs THE INCOME TAX OFFICER, AMRITSAR.

ITA 580/ASR/2016[2006-07]Status: Disposed28 Jul 2021AY 2006-07Withdrawn

The Tribunal noted that the assessee had availed the Vivad se Vishwas scheme and the Department had issued Form 3. Consequently, the appeal was dismissed as withdrawn.

SHRI BABBU SINGH S/O SHRI NACHHATER SINGH,BATHINDA vs INCOME TAX OFFICEER WARD-2(1), BATHINDA

ITA 163/ASR/2019[2010-11]Status: Disposed20 Jul 2021AY 2010-11Remanded

The Tribunal found that the AO's adopted rate for land valuation was unsubstantiated and contradicted revenue reports. It directed the AO to recompute capital gains using a higher, more consistent rate based on previous similar cases, and then grant the benefit of Section 54B.

SHRIMATI RAVNEET KAUR GREWAL,MOHALI vs DEPUTY COMMIOSSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

ITA 53/ASR/2021[2012-13]Status: Disposed20 Jul 2021AY 2012-13Allowed

The Tribunal held that the penalty notices issued were vague and ambiguous as they were printed formats with irrelevant portions not struck off. Following the Bombay High Court's judgment, the Tribunal deleted the penalty.

SHRIMATI JATINDER KAUR ( ALIAS AMRITA ),JALANDHAR vs ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

ITA 729/ASR/2019[2013-14]Status: Disposed20 Jul 2021AY 2013-14

SHRIMATI RAVNEET KAUR GREWAL,MOHALI vs DEPUTY COMMISSIONER OF INCOME TAXCENTRAL CIRCLE-1, JALANDHAR

ITA 48/ASR/2021[2007-08]Status: Disposed20 Jul 2021AY 2007-08Allowed

The Tribunal held that the penalty notices issued were vague and ambiguous as they were printed formats with irrelevant portions not struck off. Following the Bombay High Court's judgment, the Tribunal deleted the penalty.

SHRIMATI RAVNEET KAUR GREWAL,MOHALI vs DEPUTY COMMISSONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

ITA 49/ASR/2021[2008-09]Status: Disposed20 Jul 2021AY 2008-09Allowed

The Tribunal held that the penalty notices issued were vague and ambiguous as they were printed formats with irrelevant portions not struck off. Following the Bombay High Court's judgment, the Tribunal deleted the penalty.

SHRIMATI RAVNEET KAUR GREWAL,MOHALI vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

ITA 51/ASR/2021[2011-12]Status: Disposed20 Jul 2021AY 2011-12Allowed

The Tribunal held that the penalty notices issued were vague and ambiguous as they were printed formats with irrelevant portions not struck off. Following the Bombay High Court's judgment, the Tribunal deleted the penalty.

SHRIMATI RAVNEET KAUR GREWAL,MOHALI vs DEPUTY COMMISSIONER OF INCME TAX CENTRAL CIRCLE-1, JALANDHAR

ITA 52/ASR/2021[2011-12]Status: Disposed20 Jul 2021AY 2011-12Allowed

The Tribunal held that the penalty notices issued were vague and ambiguous as they were printed formats with irrelevant portions not struck off. Following the Bombay High Court's judgment, the Tribunal deleted the penalty.

SHRIMATI RAVNEET KAUR GREWAL,MOHALI vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

ITA 50/ASR/2021[2009-10]Status: Disposed20 Jul 2021AY 2009-10Allowed

The Tribunal held that the penalty notices issued were vague and ambiguous as they were printed formats with irrelevant portions not struck off. Following the Bombay High Court's judgment, the Tribunal deleted the penalty.

SHRIMATI JATINDER KAUR(ALIAS AMRITA),JALANDHAR vs ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

ITA 728/ASR/2019[2011-12]Status: Disposed20 Jul 2021AY 2011-12Allowed

The Tribunal held that additions under Section 153A cannot be made without incriminating material found during the search for the relevant assessment year. It also found that the assessee had sufficiently proved the identity, creditworthiness, and genuineness of the gifts received from her father.

SHRIMATI JATINDER KAUR ( ALIAS AMRITA),JALANDHAR vs ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

ITA 730/ASR/2019[2014-15]Status: Disposed20 Jul 2021AY 2014-15Allowed

The Tribunal held that additions under Section 153A cannot be made without incriminating material found during the search for the relevant assessment year. It also found that the assessee had sufficiently proved the identity, creditworthiness, and genuineness of the gifts received from her father.

SHRI.BOOTA SINGH S/O. SH. NACHATER SINGH, BATHINDA vs INCOME TAX OFFICER WARD-2(1), BATHINDA

ITA 162/ASR/2019[2010-11]Status: Disposed20 Jul 2021AY 2010-11Remanded

The Tribunal found that the AO's adopted rate for land valuation was unsubstantiated and contradicted revenue reports. It directed the AO to recompute capital gains using a higher, more consistent rate based on previous similar cases, and then grant the benefit of Section 54B.

SH.DIDAR SINGH,PHAGWARA vs INCOME TAX OFFICER, PHAGWARA

ITA 13/ASR/2019[2010-11]Status: Disposed20 Jul 2021AY 2010-11Remanded

The Tribunal found that the chain of events indicated a potential benami transaction and that the AO and CIT(A) had not conducted adequate inquiries. The Tribunal remanded the case back to the AO for a thorough investigation into the nature of the transaction and the involvement of Sulakhan Ram.

SHRI NACHHATER SINGH S/O SHRI GURBAKSH SINGH,BATHINDA vs INCOME TAX OFFICEER, BATHINDA

ITA 164/ASR/2019[2010-11]Status: Disposed20 Jul 2021AY 2010-11Remanded

The Tribunal found that the AO's adopted rate for land valuation was unsubstantiated and contradicted revenue reports. It directed the AO to recompute capital gains using a higher, more consistent rate based on previous similar cases, and then grant the benefit of Section 54B.

SHRIMATI JATINDER KAUR (ALIAS AMRITA),JALANDHAR vs ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

ITA 731/ASR/2019[2016-17]Status: Disposed20 Jul 2021AY 2016-17Allowed

The Tribunal held that additions under Section 153A cannot be made without incriminating material found during the search for the relevant assessment year. It also found that the assessee had sufficiently proved the identity, creditworthiness, and genuineness of the gifts received from her father.

SH SUNIL KUMAR,AMRITSAR. vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - II, AMRITSAR.

ITA 548/ASR/2017[2013-14]Status: Disposed15 Jul 2021AY 2013-14Withdrawn

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.

SHRI SARDARI LAL,S.B.S.NAGAR vs INCOME TAX OFFICER WARD- NAWANSHAHAR, NAWANSHAHAR

ITA 694/ASR/2019[2011-12]Status: Disposed15 Jul 2021AY 2011-12Withdrawn

The Tribunal considered the assessee's request to withdraw the appeals. The Departmental Representative had no objection to the withdrawal. Consequently, the appeals were dismissed as withdrawn.

THE DY. COMMISSIONER OF INCOME TAX, BATHINDA vs M/S AMARNATH AGGARWAL BUILDERS PVTL. LTD, BATHINDA

ITA 505/ASR/2016[2010-11]Status: Disposed15 Jul 2021AY 2010-11Dismissed

The Tribunal accepted the request of both parties to withdraw their appeals. The withdrawal was based on the parties opting to settle the dispute under the 'Vivad Se Vishwas Scheme, 2020'.

SHRI SARDARI LAL,S.B.S. NAGAR vs INCOME TAX OFFICER WARD - NAWANSHAHAR, NAWANSHAHAR

ITA 692/ASR/2019[2009-10]Status: Disposed15 Jul 2021AY 2009-10Dismissed

The Tribunal considered the assessee's request to withdraw the appeals. The Departmental Representative had no objection to the withdrawal.

SHRI SARDARI LAL,S.B.S.NAGAR vs INCOME TAX OFFICER WARD- NAWANSHAHAR, NAWANSHAHAR

ITA 693/ASR/2019[2010-11]Status: Disposed15 Jul 2021AY 2010-11Dismissed

The Tribunal considered the assessee's request to withdraw the appeals. The Departmental Representative had no objection to the withdrawal.

THE ASSISATANT COMMISSIOENR OF INCOME-TAX, BATHINDA vs M/S. AMARNATH AGGARWAL BUILDERS PVT.LTD, BATHINDA

ITA 657/ASR/2013[2010-11]Status: Disposed15 Jul 2021AY 2010-11Dismissed

The Tribunal accepted the request of both parties to withdraw their appeals. The withdrawal was based on the parties opting to settle the dispute under the 'Vivad Se Vishwas Scheme, 2020'.

THE INCOME-TAX OFICER, BATHINDA vs M/S. SHREE HARI SPINTEX LTD, MAUR MANDI

ITA 22/ASR/2013[2008-09]Status: Disposed15 Jul 2021AY 2008-09Withdrawn

The tribunal accepted the request for withdrawal of the appeals. The appeals were dismissed as withdrawn by both the Revenue and the assessee.

M/S SHREE HARI SPINTEX LIMITED,RAMPURAPHUL vs ASST. C.I.T, CIRCLE -1, BATHINDA

ITA 272/ASR/2017[2008-09]Status: Disposed15 Jul 2021AY 2008-09Withdrawn

The tribunal accepted the request for withdrawal of the appeals. The appeals were dismissed as withdrawn by both the Revenue and the assessee.

M/S AMARNATH BUILDERS PVT LTD,BATHINDA vs THE ASSTT. COMMISSIONER OF INCOME TAX,

ITA 161/ASR/2015[2010-11]Status: Disposed15 Jul 2021AY 2010-11Dismissed

The Tribunal accepted the request of both parties to withdraw their appeals. The withdrawal was based on the parties opting to settle the dispute under the 'Vivad Se Vishwas Scheme, 2020'.

SH. BHIM SEN S/O. SH. SURESH CHAND,RAMPURA PHUL vs INCOME TAX OFFICER WARD.1(3), BATHINDA

ITA 101/ASR/2019[2014-15]Status: Disposed14 Jul 2021AY 2014-15Dismissed

The Tribunal accepted the assessees' request to withdraw their appeals. This was based on the submission of certificates under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020.

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-I, JALANDHAR vs SHRI SUMAN AGGARWAL, JALANDHAR

ITA 101/ASR/2018[2009-10]Status: Disposed14 Jul 2021AY 2009-10Dismissed

The Tribunal held that since additions made in the hands of the seller (Sh. Kulwinder Singh) for the same transaction were deleted by the Tribunal and confirmed by the High Court, no additions could be sustained in the hands of the purchaser (the assessee).

MESERS AMARNATH AGGARWAL INVESTMENT PVT.. LTD.,BATHINDA vs DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-I, BATHINDA

ITA 191/ASR/2018[2014-15]Status: Disposed14 Jul 2021AY 2014-15Dismissed

The Tribunal accepted the assessees' request for withdrawal of their appeals. This was based on the settlement of their tax arrears under the Vivad Se Vishwas Scheme.

SHRIMATI SUKHWINDER KAUR,BATHINDA vs INCOME TAX OFFICER WARD- 2 ( 1 ), BATHINDA

ITA 459/ASR/2019[2010-11]Status: Disposed14 Jul 2021AY 2010-11Dismissed

The Tribunal accepted the assessees' request to withdraw their appeals. This was based on the submission of certificates under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020.

SHRIMATI RAVINDER BAWA,JALANDHAR vs INCOME TAX OFFICER WARD-2(3), JALANDHAR

ITA 703/ASR/2019[2011-12]Status: Disposed14 Jul 2021AY 2011-12Allowed

The Tribunal held that the PCIT erred in invoking Section 263 as the AO had made sufficient inquiries and dropped the proceedings based on evidence from the bank confirming no cash deposit. The Tribunal found the PCIT's order to be based on conjectures and without cogent evidence, violating principles of natural justice.

ATC LOGISTICAL SOLUTIONS,NEW DELHI vs DEPUTY COMMISSIONER OF INCOME TAX - CPC-, BENGALURU

ITA 152/ASR/2020[2017-18]Status: Disposed14 Jul 2021AY 2017-18Remanded

The Tribunal found that the lower authorities had not properly considered whether the gratuity contributions were actually paid during the year. Therefore, the matter was remanded back to the Assessing Officer for verification.

SHAM LAL SHARMA S/O SHRI KESHO RAM,RAMPURAPHUL vs INCOME TAX OFFICER, WARD 1(3), BATINDA

ITA 231/ASR/2017[2011-12]Status: Disposed14 Jul 2021AY 2011-12Dismissed

The Tribunal accepted the assessees' request to withdraw their appeals. This was based on the submission of certificates under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020.

SMT.VIPAN LATA W/O SH.BHUPINDER KUMAR,BATHINDA vs INCOME TAX OFFICER, BATHINDA

ITA 644/ASR/2018[2013-14]Status: Disposed14 Jul 2021AY 2013-14Dismissed

The Tribunal accepted the assessees' request to withdraw their appeals. This was based on the submission of certificates under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020.

SHRI JAGTAR SINGH,BUDHLADA vs INCOME TAX OFFICER,WARD 1 (5), MANSA

ITA 471/ASR/2018[2010-11]Status: Disposed14 Jul 2021AY 2010-11Dismissed

The Tribunal accepted the assessees' request to withdraw their appeals. This was based on the submission of certificates under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020.

SHRIMATI ANJALI GARG,BATHINDA vs INCOME TAX OFFICR WARD II(I), BATHINDA

ITA 183/ASR/2018[2009-10]Status: Disposed14 Jul 2021AY 2009-10Dismissed

The Tribunal accepted the assessees' request to withdraw their appeals. This was based on the submission of certificates under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020.

SH.SHIVJI.RAM,MANSA vs INCOME TAX OFFICER, MANSA

ITA 643/ASR/2018[2002-03]Status: Disposed14 Jul 2021AY 2002-03Dismissed

The Tribunal accepted the assessees' request to withdraw their appeals. This was based on the submission of certificates under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020.

SHRI BALBIR SINGH S/O SHRI ROOMI SINGH,BATHINDA vs INCOME TAX OFFICER WARD-1(2), BATHINDA

ITA 281/ASR/2019[2010-11]Status: Disposed14 Jul 2021AY 2010-11Dismissed

The Tribunal accepted the assessees' request to withdraw their appeals. This was based on the submission of certificates under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020.

SHRIMATI SHIVANI,HOSHIARPUR vs INCOME TAX OFFICER, DASUYA

ITA 57/ASR/2018[2010-11]Status: Disposed14 Jul 2021AY 2010-11Dismissed

The Tribunal accepted the assessees' request to withdraw their appeals. This was based on the submission of certificates under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020.

SH. SEWAK RAM,BATHINDA vs THE INCOME-TAX OFFICER, BATHINDA

ITA 262/ASR/2015[2001-02]Status: Disposed14 Jul 2021AY 2001-02Dismissed

The Tribunal accepted the assessees' request to withdraw their appeals. This was based on the submission of certificates under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020.

SH. VIKAS KUMAR. S/O. SH. PAWAN KUMAR,RAMPURA PHUL vs INCOME TAX OFFICER WARD-1(3), BATHINDA

ITA 100/ASR/2019[2014-15]Status: Disposed14 Jul 2021AY 2014-15Dismissed

The Tribunal accepted the assessees' request to withdraw their appeals. This was based on the submission of certificates under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020.

THE RAMPURA CO -OP.CUM PROCESSING SOCIETY,BATHINDA vs INCOME TAX OFFICER, BATHINDA

ITA 29/ASR/2019[2015-16]Status: Disposed14 Jul 2021AY 2015-16Dismissed

The Tribunal accepted the assessees' request to withdraw their appeals. This was based on the submission of certificates under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020.

SH. VISHWA MITTER SEKHRI CHARITABLE SOCIETY,BATALA vs THE INCOME TAX OFFICER, (EXEMPTION), AMRITSAR.

ITA 75/ASR/2016[2007-08]Status: Disposed13 Jul 2021AY 2007-08Remanded

The Tribunal held that the proviso to Section 12A(2) has retrospective application and should be applied to pending assessment proceedings. Therefore, the assessee is entitled to the benefit of Sections 11 and 12 for AY 2007-08.

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

ITA 62/ASR/2020[2015-16]Status: Heard12 Jul 2021AY 2015-16Remanded

The Tribunal held that the purpose of tax administration is to collect just and fair tax and not to take advantage of an assessee's absence. Therefore, the interest of justice requires the matter to be sent back to the CIT(A) for fresh adjudication on merits.

BHAGYATARA CHARITABLE TRUST,HOSHIARPUR vs COMMISSIONER OF INCOME TAX (EXEMPIONS), CHANDIGARH

ITA 31/ASR/2020[2019-20]Status: Disposed8 Jul 2021AY 2019-20Dismissed

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

THE J.S GROVER CONSTRUCTION,PATHANKOT vs ASSISTANT COMMISSIONER OF INCOEM TAX, CIRCLE-IV, AMRITSAR

ITA 213/ASR/2018[2013-14]Status: Disposed8 Jul 2021AY 2013-14Dismissed

The Tribunal considered the application filed by the assessee's counsel. The Tribunal allowed the assessee's request to withdraw the appeal.

INCOME TAX OFFICER, AMRITSAR. vs M/S THE AJNALA CO. OP. SUGAR MILL LTD., AMRITSAR.

ITA 545/ASR/2016[2006-07]Status: Disposed8 Jul 2021AY 2006-07Dismissed

The Tribunal, following the CBDT circular dated August 8, 2019, dismissed the appeal filed by the Revenue as withdrawn. The cross-objection filed by the assessee was also rendered infructuous and dismissed.

GULZAR WALAIT CHARITABLE TRUST,HOSHIARPUR vs COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

ITA 30/ASR/2020[2019-20]Status: Disposed8 Jul 2021AY 2019-20Withdrawn

The Tribunal considered the application filed by the assessee's counsel. The appeal was dismissed as withdrawn by the Tribunal.

SMT. HAARPREET KAUR,MOHALI vs DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, JALANDHAR

ITA 724/ASR/2017[2009-10]Status: Disposed7 Jul 2021AY 2009-10Dismissed

The Tribunal accepted the assessee's request to withdraw the appeals. This was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

SMT. HAARPREET KAUR,MOHALI vs DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, JALANDHAR

ITA 723/ASR/2017[2008-09]Status: Disposed7 Jul 2021AY 2008-09Dismissed

The Tribunal accepted the assessee's request to withdraw the appeals. This was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

SMT. HAARPREET KAUR,MOHALI vs DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, JALANDHAR

ITA 722/ASR/2017[2007-08]Status: Disposed7 Jul 2021AY 2007-08Dismissed

The Tribunal accepted the assessee's request to withdraw the appeals. This was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.