M/s Radheyshyam Arun Kumar (HUF), Kolkata V. A.C.I.T.,Circle-36, Kolkata

ITA 1641/KOL/2019

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9841 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 06-01-2021
• Assessment Year: 2010-2011
• Appeal Filed On: 08-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANATA KHANRA
• Assessee Lawyers: S S GUPTA
• Section: 250

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH VIRTUAL COURT-B KOLKATA BEFORE SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI A.T.VARKEY, JUDICIAL MEMBER ITA NO.1750/KOL/2019 ASSESSMENT YEAR:2014-15 NISHA DHANANIA BE-281, SECTOR-1, SALT LAKE CITY KOLKATA-64 [ PAN NO.ACTPD 8004 G ] / V/S . INCOME TAX OFFICER, WARD-50(3), UTTARAPAN BUILDING COMPLEX, ULTADANGA KOLKATA-700 054 /APPELLANT .. /RESPONDENT ITA NO.1751/KOL/2019 ASSESSMENT YEAR:2014-15 RIYA DHANANIA BE-281, SECTOR-1, SALT LAKE CITY, KOLKATA-64 [ PAN NO.BOPPD 2894 M ] / V/S . INCOME TAX OFFICER, WARD-50(3), UTTARAPAN BUILDING COMPLEX, ULTADANGA, KOLKATA-54 /APPELLANT .. /RESPONDENT ITA NO.1753/KOL/2019 ASSESSMENT YEAR:2014-15 RAM BABU DHANANIA BE-281, SECTOR-1, SALT LAKE CITY, KOLKATA- 700064 [ PAN NO.ADRPD 7605 G ] / V/S . INCOME TAX OFFICER, WARD-50(3), UTTARAPAN BUILDING COMPLEX, ULTADANGA, KOLKATA-54 /APPELLANT .. /RESPONDENT PAGE 2 /BY APPELLANT SHRI S.S.GUPTA, A.R /BY RESPONDENT SHRI JAYANATA KHANRA, -DR /DATE OF HEARING 18-12-2020 ITA NO.545/KOL/2019 ASSESSMENT YEAR:2015-16 YOGENDRA PRASAD C/O SUBASH AGARWAL & ASSOCIATES, ADVOCATES SIDDHA GIBSON, 1, GIBSON LANE, SUITE 213, 2 ND FLOOR, KOLKATA-69 [ PAN NO.AMPPP 7633 P ] / V/S . INCOME TAX OFFICER WARD 2(2), AAYAKAR BHAWAN, MATIGARA, SILIGURI-734010 /APPELLANT .. /RESPONDENT ITA NO.546/KOL/2019 ASSESSMENT YEAR:2015-16 HARINARAYAN PRASAD C/O SUBASH AGARWAL & ASSOCIATES, ADVOCATES SIDDHA GIBSON, 1, GIBSON LANE, SUITE 213, 2 ND FLOOR, KOLKATA-69 [ PAN NO.AMPPP 7633 P ] / V/S . ACIT (OSD), WARD-1(2), AAYAKAR BHAWAN, MATIGARA, SILIGURI-734010 /APPELLANT .. /RESPONDENT ITA NO1396/KOL/2019 ASSESSMENT YEAR:2014-15 SUNIL KUMAR SARAF 29/1 ARMENIAN STREET, KOLKATA-700 001 [ PAN NO.ATTPS 1526 M ] / V/S . INCOME TAX OFFICER, WARD-36(2), KOLKATA /APPELLANT .. /RESPONDENT PAGE 3 ITA NO.1536 & 1537/KOL/2019 ASSESSMENT YEARS: 2011-12 & 2012-13 RIMA AGARWAL C/O SUBASH AGARWAL & ASSOCIATES, ADVOCATES SIDDHA GIBSON, 1, GIBSON LANE, SUITE 213, 2 ND FLOOR, KOLKATA-69 [ PAN NO.ACQPA 9786 K ] / V/S . INCOME TAX OFFICER, WARD-2(2), AAYAKAR BHAWAN, MATIGARA, B WING,SILIGURI-734010 /APPELLANT .. /RESPONDENT ITA NO2156/KOL/2019 ASSESSMENT YEAR:2014-15 VIKASH KUMAR GUPTA C/O SUBASH AGARWAL & ASSOCIATES, ADVOCATES SIDDHA GIBSON, 1, GIBSON LANE, SUITE 213, 2 ND FLOOR, KOLKATA-69 [ PAN NO.ADPPG 9191E ] / V/S . INCOME TAX OFFICER, WARD-3(4), KALIMPONG, /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI SUBASH AGARWAL, ADVOCATE % /BY RESPONDENT SHRI JAYANTA KHANRA- JCIT-DR /DATE OF HEARING 18-12-2020 ITA NO.717/KOL/2018 ASSESSMENT YEAR:2015-16 MS. PEDEN DOMA BHUTIA NORTH STAR ENTERPRISE, UPPER TATHANGCHEN, GANGTOK, EAST SIKKIM [ PAN NO.AYDPB 9989 C ] / V/S . INCOME TAX OFFICER WARD- 3(1), AAYAKAR BHAVAN, BHANUPATH, GANGTOK, EAST SIKKIM-737 101 PAGE 4 /APPELLANT .. /RESPONDENT /BY APPELLANT SMT. NILIMA JOSHI, FCA /BY RESPONDENT SHRI JAYANTA KHARNA, JCIT-DR /DATE OF HEARING 18-12-2020 ITA NO.1641/KOL/2019 ASSESSMENT YEAR:2010-11 M/S RADHEYSHAM ARUN KUMAR (HUF), C/O M/S SALARPURIA JAJODIA & CO., 3 RD FLOOR, 7, CHITTARANJAN AVENUE, KOLKATA-700072 [ PAN NO.AACHR 7256 R ] / V/S . ACIT, CIRCLE-36 AAYKAR BHAWAN, POORVA, 9 TH FLOOR, 110, SHANTIPALLY, /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI S. JHAJHORIA, FCA /BY RESPONDENT SHRI JAYANTA KHARNA, JCIT-DR /DATE OF HEARING 18-12-2020 ITA NO.1229/KOL/2019 ASSESSMENT YEAR:2014-15 M/S JINVANI TRADING & INVESTMENT CO. PVT. LTD., 60- E & F, BOMMASANDRA INDUSTRIAL AREA, HOSUR ROAD BANGALORE KARNATAKA-560099 [ PAN NO.AABCJ 1744 L ] / V/S . INCOME TAX OFFICER WARD- 8(4), AAYAKAR BHAVAN, P- 7, CHOWRINGHEE SQUARE, KOLKATA-700 069 /APPELLANT .. /RESPONDENT ITA NO.334/KOL/2019 ASSESSMENT YEAR:2015-16 SANDEEP AGARWAL NEHRU ROAD, KHALPARA, SILIGURI, DIST. DARJEELING- / V/S . INCOME TAX OFFICER WARD- 3(4), AAYAKAR BHAVAN, B- WING, MATIGARA, SILIGURI- PAGE 5 734005 [ PAN NO.ACUPA 0768 R ] 734010 /APPELLANT .. /RESPONDENT ITA NO.232/KOL/2019 ASSESSMENT YEAR:2015-16 DHARMESH PAREKH 19, SYNAGOGUE STREET, CITY CENTRE, 1 ST FLOOR, KOLKATA- 700001 [ PAN NO.AHZPP 7023 L ] / V/S . ACIT, CIRCLE-34, AAYAKAR BHAWAN POORVA, 110, SHANTIPALLY, 7 TH FLOOR, KOLKATA-107 /APPELLANT .. /RESPONDENT ITA NO.2254/KOL/2019 ASSESSMENT YEAR:2014-15 PRAKASH CHOWDHARY (HUF) SF IV 10C, SUNRISE POINT, ACTION AREA IIC, RAJARHAT, NEWTOWN, KOLKATA-157 [ PAN NO.AAGHP 3592 ] / V/S . INCOME TAX OFFICER WARD- 49(4), MANICKTALA, CIVIL CENTRE, UTTARAPANA COMPLEX, DS IV, KOLKATA- 700 067 /APPELLANT .. /RESPONDENT /BY ASSESSEE NONE % /BY REVENUE SHRI JAYANTA KHARNA, JCIT-DR /DATE OF HEARING 18-12-2020 /DATE OF PRONOUNCEMENT 18-12-2020 /O R D E R PER BENCH:- ALL THE ABOVE CAPTIONED FIFTEEN APPEAL(S) FOR ASSE SSMENT YEAR(S) 2010-11, 2011- 12, 2012-13, 2014-15, 2015-16 (APPEAL-WISE); PREFER RED BY DIFFERENT ASSESSEES ARE PAGE 6 AGAINST THE SEPARATE ORDERS OF COMMISSIONER OF INCO ME TAX (APPEALS) PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED THE ACT). 2. RESPECTIVE LEARNED AUTHORIZED REPRESENTATIVE(S) APPEARING FOR THE ASSESSEES SUBMITTED AT THE OUTSET THAT THE ASSESSEES AVAILING SETTLEMENT UNDER THE VIVAD SE VISHWAS SCHEME 2020 BY FILING NECESSARY APPLICATION(S) TO THIS EFFECT AND WANTED TO WITHDRAW THESE APPEALS. THE REVENUE IS FAIR ENOUGH IN NOT DISPUTING THIS CLINCHING FACTUAL POSITION. 3. FACED WITH THIS SITUATION, WE DISMISS ALL THE IN STANT APPEAL(S) AS WITHDRAWN WITH A RIDER THAT THE SAME SHALL BE RESTORED IN CASE OF ASSESSEES APPLICATION FOR SETTLEMENT FILED UNDER VIVAD SE VISHWAS SCHEME 2020 IS NOT ACCEPTED FOR SOME REASON BY THE INCOME TAX DEPARTMENT. IN THE RESULT , ALL THE FIFTEEN ASSESSEES APPEAL(S) ARE DISMISSE D AS WITHDRAWN IN ABOVE TERMS. A COPY OF THIS COMMON ORDER BE PLACED IN THE RESPECTIVE CASE FILES. ORDER PRONOUNCED IN THE OPEN COURT ON FRIDAY, 18 TH DECEMBER,2020 AT THE TIME OF HEARING. SD/- SD/- ( ( %) ( %) (ABY T. VARKEY) (J.SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER *DKP-SR.PS + - 18/12/2020 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /ASSESSEE-NISHA DHANANIA / RIYA DHANANIA / RAM BAB U DHANANIA BE-281, SECTOR-1, SALT LAKE CITY, KOL-64 / YOGENDRA PRASAD / HARINARAYAN PRASAD / RIMA AGARW AL / VIKASH KUMAR GUPTA C/O SUBASH AGARWAL & ASSOCIATE S, ADVOCATES SIDDHA GIBSON, 1 GIBSON LANE SUITE 2123 2 ND FLOOR KOLKATKA-69 / SUNIL KR. SARAF 29/1 ARMENIAN ST. KOLKATKA-001 / MS. PEDEN DOMA BHUTIA NORTH STAR ENTERPRISE, UPPER TATHANGCHEN, GA NGTOK, EAST SIKKIM / M/S RADHYESHYAM ARUN KRMAR (HUF), C/O M/S SALARPURIA JAJODIA & CO. 3 RD FLOOR PAGE 7 7, CHITTARANJAN AVENU E, KOL-72 / M/S JINVANI TADING & INVESTMENT CO. PVT.LTD., 60-E & F, BOMMASANDRA INDUSTRIAL AREA, HOSUR RD. BANGALORE-560099 / SANDEEP AGARWAL NEHRU RD. KHALPARA / SILIGURI, DIST. DA RJEELINGI-734005 /DHARMESH PAREKH 19, SYNAGOGUE ST., CIT Y CENTTRE, 1 ST FL, KOLKATA-001 / PRAKASH CHOWDHARY (HUF), S F IV 10C, SUNRISE POINT, ACTION AREA IIC, RAJARHAT, NEWT OWN, KOLKATA-700157 2. % /REVENUE-ITO WD-50(3), UTTARAPAN BUILDING COMPLEX, ULTADANGA,KOL-54 ITO WD-2(2), SILIGUR I AAYAKAR BHAWAN, MITAGARA-734010 / ITO WD-36(2), KOLKATA / ITO WD-3(1), AAYAKAR BHAWAN, BHANUPATH, GANGTOK, EAST SIKKIM-7 37 101 / ACIT, CIR-36 KOL 9 TH FLOOR,110, SHANTIPALLY, KOLKATA- 107 / ITO WD-8(4) P-7, CHOWRINGHEE SQ. KOLKATA-69 / ITO WD-3 (3) AAYAKAR BHAWAN, B-WING, MITAGARA SILIGURI-734010 / ACI T, CIRI-34, POORVA 110, SHANTIPALLY, 7 TH FLOOR, KOLKATA-107 / ITO WED-49(4), MANICKTALA, CIVIL CENTRE UTTARAPAN COMPLEX, DS IV, KOLKATA-67 3. . / / CONCERNED CIT 4. / - / CIT (A) 5. ((. , . /DR, ITAT, KOLKATA 6. 3 / GUARD FILE. BY ORD ER/ , /TRUE COPY / .,