IN THE INCOME TAX APPELLATE TRIBUNAL PATNA VIRTUAL COURTAT KOLKATA BEFORE SHRI S.S. GODARA, JM & DR. A. L. SAINI, AM ITA NOS.165&166/PAT/2017 ASSESSMENT YEARS:2009-10 &2010-11 KEDAR PRASAD GUPTA PROP.M/S JANKI TRADING CO., JWALA MARKET, NEAR SHIV MANDIR, PIRO, BHOJPUR. / V/S . ITO, WARD-1, ARA PAN NO.AQFPP5852J /APPELLANT .. /RESPONDENT ITA NO.01/PAT/2018 ASSESSMENT YEAR:2008-09 KEDAR PRASAD GUPTA PROP.M/S JANKI TRADING CO., JWALA MARKET, NEAR SHIV MANDIR, PIRO, BHOJPUR. / V/S . ITO, WARD-1, ARA PAN NO.AQFPP5852J /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI ABHI SANKAR, ADVOCATE /BY RESPONDENT SHRI AJAY KUMAR, ADDL.CIT, SR. DR ITA NO.157/PAT/2017 ASSESSMENT YEAR:2007-08 ASHOK KUMAR, BHOJPUR PROP.M/S HANUMAN TRADING CO., JWALA MARKET, NEAR SHIV MANDIR, PIRO, BHOJPUR. / V/S . ITO, WARD-1, ARA PAN NO.ANTPK7205R /APPELLANT .. /RESPONDENT ITA NOS.165&166/PAT/2017, ITA NO.01/PAT/2018, ITA NO.157/PAT/2017, ITA NO.257/PAT/2018, ITA NO.62/PAT/2018, ITA NO.43/PAT/2018 & ITA NO.10/PAT/2018 KEDAR PRASAD GUPTA, ASHOK KUMAR, BHOJPUR, NAWRATAN PRASAD, PAWAN KUMAR, DR. KAMINI CHOUDHURY PAGE 2 ITA NO.257/PAT/2018 ASSESSMENT YEAR:2009-10 ASHOK KUMAR, BHOJPUR PROP.M/S HANUMAN TRADING CO., JWALA MARKET, NEAR SHIV MANDIR, PIRO, BHOJPUR. / V/S . ITO, WARD-1, ARA PAN NO.ANTPK7205R /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI ABHI SANKAR, ADVOCATE /BY RESPONDENT SHRI AJAY KUMAR, ACIT, SR. DR ITA NO.62/PAT/2018 ASSESSMENT YEAR:2010-11 NAWRATAN PRASAD PROP.M/S NAWRATAN TEXTILES, MANPUR BUNIADGANJ, GAYA / V/S . ITO, WARD-2, GAYA PAN NO.AEDPP6441H /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI MANISH RASTOGI, ADVOCATE /BY RESPONDENT SHRI AJAY KUMAR, ADDL.CIT, SR. DR ITA NO.43/PAT/2018 ASSESSMENT YEAR:2010-11 PAWAN KUMAR S/O LATE DEVI LAL. 8 LAW ROAD, BOTTOM BRIDGE, GAYA-823001. / V/S . ITO, WARD-3(2), GAYA ITA NOS.165&166/PAT/2017, ITA NO.01/PAT/2018, ITA NO.157/PAT/2017, ITA NO.257/PAT/2018, ITA NO.62/PAT/2018, ITA NO.43/PAT/2018 & ITA NO.10/PAT/2018 KEDAR PRASAD GUPTA, ASHOK KUMAR, BHOJPUR, NAWRATAN PRASAD, PAWAN KUMAR, DR. KAMINI CHOUDHURY PAGE 3 PAN NO.AEPPK0253E /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI K. N. PRASAD, ADVOCATE /BY RESPONDENT SHRI AJAY KUMAR, ADDL. CIT, SR. DR ITA NO.10/PAT/2018 ASSESSMENT YEAR:2014-15 DR. KAMINI CHOUDHURY C/O CHANDRA NURSING HOME, SUBHASH CHOWK, HAJIPUR- 844101. / V/S . ITO, WARD- VAISHALI PAN NO.AEZPG5179D /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI RAKESH KUMAR, ADVOCATE /BY RESPONDENT SHRI AJAY KUMAR, ADDL. CIT, SR. DR /DATE OF HEARING 14-09-2020 /DATE OF PRONOUNCEMENT 14-09-2020 /O R D E R PER BENCH(ORAL): THESE FIVE ASSESSEES HAVE FILED THEIR INSTANT RESPECTIVE APPEAL(S) FOR ASSESSMENT YEARS 2007-08, 2008-09, 2009-10, 2010-11 & 2014-15 INVOLVING PROCEEDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. ITA NOS.165&166/PAT/2017, ITA NO.01/PAT/2018, ITA NO.157/PAT/2017, ITA NO.257/PAT/2018, ITA NO.62/PAT/2018, ITA NO.43/PAT/2018 & ITA NO.10/PAT/2018 KEDAR PRASAD GUPTA, ASHOK KUMAR, BHOJPUR, NAWRATAN PRASAD, PAWAN KUMAR, DR. KAMINI CHOUDHURY PAGE 4 HEARD BOTH THE PARTIES. CASE FILES PERUSED. 2. LEARNED COUNSELS REPRESENTING RESPECTIVE ASSESSEES SUBMITTED AT THE OUTSET THAT THESE ASSESSEES ARE AVAILING SETTLEMENT UNDER THE VIVAD SE VISHWAS SCHEME . THE LD. COUNSELS HAVE ALSO FILED THEIR RESPECTIVE APPLICATIONS TO THIS EFFECT. LEARNED DEPARTMENTAL REPRESENTATIVE DOES NOT RAISE ANY OBJECTION. 3. AFTER HEARING FOREGOING RIVAL SUBMISSIONS, WE DISMISS THESE INSTANT APPEALS AS WITHDRAWN WITH A RIDER THAT THE SAME SHALL BE RESTORED IN CASE THESE ASSESSEES FAIL TO AVAIL ITS SETTLEMENT UNDER THE VIVAD SE VISHWAS SCHEME FOR TECHNICAL REASONS . 4. THESE ASSESSEES APPEALS ARE DISMISSED AS WITHDRAWN IN ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT ON 14/09/2020. SD/- SD/- (A. L. SAINI) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER KOLKATA; DATE: 14/09/2020 RS / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT- (I) KEDAR PRASAD GUPTA (II) ASHOK KUMAR, BHOJPUR (III) NAWRATAN PRASAD (IV) PAWAN KUMAR (V) DR. KAMINI CHOUDHURY 2. /RESPONDENT- (I) ITO, WARD-1, ARA ITA NOS.165&166/PAT/2017, ITA NO.01/PAT/2018, ITA NO.157/PAT/2017, ITA NO.257/PAT/2018, ITA NO.62/PAT/2018, ITA NO.43/PAT/2018 & ITA NO.10/PAT/2018 KEDAR PRASAD GUPTA, ASHOK KUMAR, BHOJPUR, NAWRATAN PRASAD, PAWAN KUMAR, DR. KAMINI CHOUDHURY PAGE 5 (II) ITO, WARD-2, GAYA (III) ITO, WARD-3(2), GAYA (IV) ITO, WARD- VAISHALI 3. / CONCERNED CIT 4. - / CIT (A) 5. , / DR, ITAT, 6. [ / GUARD FILE. //TRUE COPY// BY ORDER/ , SR. PRIVATE SECRETARY, ITAT, KOLKATA.