Sh.Sanjeev Sharma, Chandigarh v. Income Tax Officer, Chandigarh

ITA 699/CHANDI/2017 | 2009-2010
Pronouncement Date: 31-03-2021 | Result: Dismissed

Appeal Details

RSA Number 69921514 RSA 2017
Assessee PAN AAACU2769H
Bench Chandigarh
Appeal Number ITA 699/CHANDI/2017
Duration Of Justice 3 year(s) 11 month(s) 10 day(s)
Appellant Sh.Sanjeev Sharma, Chandigarh
Respondent Income Tax Officer, Chandigarh
Appeal Type Income Tax Appeal
Pronouncement Date 31-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted Not Allotted
Tribunal Order Date 31-03-2021
Last Hearing Date 31-10-2018
First Hearing Date 30-03-2021
Assessment Year 2009-2010
Appeal Filed On 20-04-2017
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH B CHANDIGARH (VIRTUAL COURT) BEFORE SHRI N.K. SAINI VICE PRESIDENT & SHRI R.L NEGI JUDICIAL MEMBER ./ ITA NO. 1447/CHD/2019 / ASSESSMENT YEAR : 2012-13 M/S ULTIMATE AUTOMOBILES PVT LTD. SCO 154-155 INDL. AREA PHASE I CHANDIGARH THE ACIT CIRCLE 2(1) CHANDIGARH ./PAN NO: AAACU2769H / APPELLANT /RESPONDENT /ASSESSEE BY : SH VINEET KRISHAN ADVOCATE / REVENUE BY : SHRI ASHOK KHANNA ADDL. CIT ./ ITA NO. 951/CHD/2018 / ASSESSMENT YEAR : 2012-13 M/S P.H. HOUSES PVT LTD. H. NO. 82 SECTOR 27A CHANDIGARH THE DCIT CIRCLE 5(1) CHANDIGARH ./PAN NO: AADCP5219L / APPELLANT /RESPONDENT /ASSESSEE BY : SH PARIKSHIT AGGARWAL CA / REVENUE BY : SHRI ASHOK KHANNA ADDL. CIT ./ ITA NO. 1585/CHD/2019 / ASSESSMENT YEAR : 2015-16 M/S SAGAR BANQUETS PVT. LTD. HOUSE NO. 1041 SECTOR 27B CHANDIGARH THE ITO WARD 5(1) CHANDIGARH ./PAN NO: AAICS3460P / APPELLANT /RESPONDENT /ASSESSEE BY : SH VISHAL MOHAN ADVOCATE / REVENUE BY : SHRI ASHOK KHANNA ADDL. CIT 2 ./ ITA NO. 699/CHD/2017 / ASSESSMENT YEAR : 2009-10 SH SANJEEV SHARMA SCO 360 IST FLOOR SECTOR 32D CHANDIGARH THE ITO WARD 4(4) CHANDIGARH ./PAN NO: ABZPS4750K / APPELLANT /RESPONDENT /ASSESSEE BY : SH PARIKSHIT AGGARWAL CA / REVENUE BY : SHRI ASHOK KHANNA ADDL. CIT /DATE OF HEARING : 30.03.2021 / DATE OF PRONOUNCEMENT : 30.03.2021 / ORDER PER BENCH: THESE APPEALS ARE FILED BY THE DIFFERENT ASSESSEES AGAINST THE SEPARATE ORDERS OF THE LD. COMMISSIONER OF INCOME TAX-1 CHANDIGARH DATED 19.3.2021 COMMISSIONER OF INCOME TAX-2 CHANDIGARH ORDERS DATED 19.3.2021 27.10. 2019 AND 17.01.2017 RESPECTIVELY. 2. SEPARATE APPLICATIONS DATED 19.3.2021 (ITA NOS 1 447/CHD/2019 951/CHD/2018 AND 1585/CHD/2019 AND 26.3.2021 (ITA NO. 699/CHD/2017) WITH IDENTICAL SUBSTANCE FOR WITHDRAWAL OF THE AFORESAID APPEALS HAVE BEEN MOVED BY THE ASSESSEES STATING THEREIN THAT SINCE THEY HAVE OPTED FOR VIVAD SE VISHVAS SCHEME 2020 AND HAVE RECEIVED FORM NO. 3 IN EACH CASE FROM THE CONCERNED COMMISSIONER OF INCOM E TAX VIDE FOLLOWING ACKNOWLEDGEMENTS AS PER DETAILS GIVEN BELOW AND CO PIES OF THE SAME HAVE ALSO BEEN PLACED ON RECORD. S.NO. ITA NO. PARTY A.Y. ACK. NUMBER 1 1447/CHD/2019 M/S ULTIMATE AUTOMOBILES PVT LTD 2012-13 247426240090221 2 951/CHD/2018 M/S P.H. HOUSES P LTD 2012-13 255676 520130221 3 1585/CHD/2019 M/S SAGAR BANQUETS P LTD. 2015-16 3 38735550180520 4 699/CHD/2017 SHRI SANJEEV SHARMA 2009-10 24054671 040221 3 3. IN THE PRESENT CASES IT IS NOTICED THAT THE ASS ESSEES HAVE AVAILED THE IMMUNITY SCHEME I.E. VIVAD SE VISHWAS AND THE INCOME TAX DEPARTMENT HAS SINCE ISSUED FORM 3 IN EA CH CASE TO THE ASSESSEES FOR REQUISITE ASSESSMENT YEA R 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 W ITHDRAWN. 4. THE LD. SR. DR DID NOT OBJECT IF THE AFORESAID A PPEALS OF THE ASSESSEES ARE DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE AFORESAID APPEALS OF TH E ASSESSEES ARE DISMISSED AS WITHDRAWN. 6. IN THE RESULT APPEALS OF THE ASSESSEE ARE DISMI SSED. (ORDER PRONOUNCED ON 30.03.2021) SD/- SD/- (R.L. NEGI) ( N.K. SAINI) / JUDICIAL MEMBER / VICE PRESIDENT DATED : 30.03.2021 . . / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. / CIT 4. ( )/ THE CIT(A) 5. / DR ITAT CHANDIGARH 6. / GUARD FILE