Shri Amarnath Modi, Kolkata V. D.C.I.T.,Circle-2(3), Kolkata

ITA 1928/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5104 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 16-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA B BENCH, KOLKATA (VIRTUAL COURT) (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI SANJAY GARG, JUDICIAL MEMBER) I.T.A. NO.: 1902/KOL/2019 ASSESSMENT YEAR: 2014-15 GAYATRI DEVI MODI........................................................................................APPELLANT [PAN: ADTPM 7410 Q] VS. ACIT, CENTRAL CIRCLE-2(3), KOLKATA.............................................................................RESPONDENT I.T.A. NO.: 1903/KOL/2019 ASSESSMENT YEAR: 2014-15 NIKITA MODI DEY.............................................................................................APPELLANT [PAN: AOWPM 8225 M] VS. ACIT, CENTRAL CIRCLE-2(3), KOLKATA.............................................................................RESPONDENT I.T.A. NO.: 1904/KOL/2019 ASSESSMENT YEAR: 2014-15 SARWANI DEVI MODI.......................................................................................APPELLANT [PAN: ADUPM 9995 M] VS. ACIT, CENTRAL CIRCLE-2(3), KOLKATA.............................................................................RESPONDENT I.T.A. NO.: 1906/KOL/2019 ASSESSMENT YEAR: 2014-15 GOPAL KUMAR MODI.......................................................................................APPELLANT [PAN: AIJPM 6755 D] VS. ACIT, CENTRAL CIRCLE-2(3), KOLKATA.............................................................................RESPONDENT I.T.A. NO.: 1927/KOL/2019 ASSESSMENT YEAR: 2014-15 SUNITA MODI....................................................................................................APPELLANT [PAN: ADYPM 7156 J] VS. ACIT, CENTRAL CIRCLE-2(3), KOLKATA.............................................................................RESPONDENT 2 I.T.A. NOS.: 1902, 1903, 1904, 1906, 1927, 1928, 1929, 1930, 1931/KOL/2019 ASSESSMENT YEAR: 2014-15 GAYATRI DEVI MODI & OTHERS. I.T.A. NO.: 1928/KOL/2019 ASSESSMENT YEAR: 2014-15 AMAR NATH MODI...........................................................................................APPELLANT [PAN: AHEPM 3585 B] VS. DCIT, CENTRAL CIRCLE-2(3), KOLKATA.............................................................................RESPONDENT I.T.A. NO.: 1929/KOL/2019 ASSESSMENT YEAR: 2014-15 DILIP KUMAR MODI.........................................................................................APPELLANT [PAN: AEZPM 2127 B] VS. DCIT, CENTRAL CIRCLE-2(3), KOLKATA.............................................................................RESPONDENT I.T.A. NO.: 1930/KOL/2019 ASSESSMENT YEAR: 2014-15 SOMNATH MODI...............................................................................................APPELLANT [PAN: AHEPM 3586 C] VS. DCIT, CENTRAL CIRCLE-2(3), KOLKATA.............................................................................RESPONDENT I.T.A. NO.: 1931/KOL/2019 ASSESSMENT YEAR: 2014-15 ADRIKA MODI....................................................................................................APPELLANT [PAN: AHCPM 2305 D] VS. ACIT, CENTRAL CIRCLE-2(3), KOLKATA.............................................................................RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE ASSESSEE. SH. JAYANTA KHANRA, JCIT, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : FEBRUARY 5 TH , 2021 DATE OF PRONOUNCING THE ORDER : FEBRUARY 10 TH , 2021 ORDER PER BENCH : ALL THESE ASSESSEES HAVE FILED APPLICATIONS VIDE LETTERS DATED 16.01.2021 SEEKING PERMISSION FOR WITHDRAWAL OF THEIR APPEALS PENDING BEFORE THE TRIBUNAL, FOR THE REASON THAT THEY HAVE OPTED FOR THE SCHEME UNDER VIVAD SE VISHWAS ACT, 2020 . 3 I.T.A. NOS.: 1902, 1903, 1904, 1906, 1927, 1928, 1929, 1930, 1931/KOL/2019 ASSESSMENT YEAR: 2014-15 GAYATRI DEVI MODI & OTHERS. 2. WE ACCEPT THESE APPLICATIONS OF THE ASSESSEES AND DISMISS ALL THESE APPEALS AS WITHDRAWN. KOLKATA, THE 10 TH FEBRUARY, 2021. SD/- SD/- [SANJAY GARG] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 10.02.2021 BIDHAN (P.S.) COPY OF THE ORDER FORWARDED TO: 1. GAYATRI DEVI MODI, THE MILLENIUM, 235/2A, AJC BOSE ROAD, BHOWANIPORE, KOLKATA700 020. 2. NIKITA MODI DEY, THE MILLENIUM, 235/2A, AJC BOSE ROAD, BHOWANIPORE, KOLKATA700 020. 3. SARWANI DEVI MODI, THE MILLENIUM, 235/2A, AJC BOSE ROAD, BHOWANIPORE, KOLKATA700 020. 4. GOPAL KUMAR MODI, 243-G, BLOCK-J, NEW ALIPORE, KOLKATA-700 053. 5. SUNITA MODI, THE MILLENIUM, 235/2A, AJC BOSE ROAD, BHOWANIPORE, KOLKATA700 020. 6. AMAR NATH MODI, 243-G, BLOCK-J, NEW ALIPORE, KOLKATA-700 053. 7. DILIP KUMAR MODI, 243-G, BLOCK-J, NEW ALIPORE, KOLKATA-700 053. 8. SOMNATH MODI, 243-G, BLOCK-J, NEW ALIPORE, KOLKATA-700 053. 9. ADRIKA MODI, THE MILLENIUM, 235/2A, AJC BOSE ROAD, BHOWANIPORE, KOLKATA700 020. 10. ACIT, CENTRAL CIRCLE-2(3), KOLKATA. 11. DCIT, CENTRAL CIRCLE-2(3), KOLKATA. 12. CIT(A)-20, KOLKATA. (SENT THROUGH MAIL) 13. CIT- 14. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES