Vipul Kumar Javia(HUF), Indore V. ITO-1(2), Indore

ITA 221/Ind/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4111 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 11 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 05-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 13

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NO.188/IND/2020 ASSESSMENT YEAR 2013-14 MOHD. HARUN CHHIPA / VS. ITO 1 ( 1 ), UJJAIN ( APPELLANT ) ( REVENUE ) P.A. NO. AHQPC9781M ITA NO.25/IND/2020 ASSESSMENT YEAR 2010-11 SMT. SHOBHA OZA INDORE / VS. ITO 1 ( 3 ), INDORE (APPELLANT) (REVENUE ) P.A. NO. AAEPO5168R ITA NO.47/IND/2020 ASSESSMENT YEAR 2016-17 SHRI RAJENDRA AGARWAL, SENDHWA / VS. ITO, SENDHWA (APPELLANT) (REVENUE ) P.A. NO. ABHPA2318R ITA NOS.757 TO 763/IND/2018 ASSESSMENT YEARS: 2004-05 TO 2010-11 MOHD. HARUN CHHIPA & OTHERS ITA NO.188/IND/2020 & ORS 2 SMT. POONAM CHOUKSEY, BHOPAL / VS. ACIT - 2 ( 1 ), BHOPAL (APPELLANT) (REVENUE ) P .A. NO. ACYPC2633B IT(SS)A NOS.06 TO 12/IND/2019 ASSESSMENT YEARS 2004-05 TO 2010-11 LATE SURESH KUMAR CHOUKSEY / VS. AC IT 2 ( 1 ), BHOPAL (APPELLANT) (REVENUE ) P.A. NO. ACYPC3204E IT(SS)A NOS.183 & 184/IND/2019 ASSESSMENT YEARS 2013-14 & 2014-15 SHRI RAHUL KUMAR SAHU BHOPAL / VS. DC IT, CENTRAL - 1 BHOPAL (APPELLANT) (REVENUE ) P.A. NO. DDKPS9442E IT(SS)A NOS.185 & 186/IND/2019 ASSESSMENT YEARS 2013-14 & 2014-15 SHRI RAMESH KUMAR SAHU BHOPAL / VS. DCIT, CENTRAL - 1 BHOPAL (APPELLANT) (REVENUE ) P.A. NO. AKYPS 2394 B IT(SS)A NO. 187/IND/2019 ASSESSMENT YEAR: 2013-14 SHRI RUCHI SAHU BHOPAL / VS. DCIT, CENTRAL - 1 BHOPAL (APPELLANT) (REVENUE ) P.A. NO. BQYPS 2316 C MOHD. HARUN CHHIPA & OTHERS ITA NO.188/IND/2020 & ORS 3 ITA NO.634/IND/2018 ASSESSMENT YEAR 2013-14 M/S SPACE ENCL AVE PVT. LTD. INDORE / VS. ITO 5 ( 3 ), INDORE (APPELLANT) (REVENUE ) P.A. NO. AAMCS1738A ITA NO.613/IND/2018 ASSESSMENT YEAR 2013-14 ITO 5(3), INDORE / VS. M/S SPACE ENCLAVE PVT. LTD. INDORE (APPELLANT) (RE SPONDENT ) P.A. NO. AAMCS1738A ITA NO.777/IND/2018 ASSESSMENT YEAR 2015-16 CENTURY TEXTILES & INDUSTRIES LTD. MUMBAI / VS. ITO (IT & TP), BHOPAL (APPELLANT) (REVENUE ) P.A. NO. AAACC2659Q IT(SS)A NO.105/IND/2018 ASSESSMENT YEAR 2015-16 SHRI KHUBCHAND ADVAL INDORE / VS. ITO 4 ( 4 ), INDORE (APPELLANT) (REVENUE ) P.A. NO. BNRPA1052R ITA NO.958/IND/2016 ASSESSMENT YEAR 2007-08 MOHD. HARUN CHHIPA & OTHERS ITA NO.188/IND/2020 & ORS 4 M/S JHOOMERWALA VADANT LITES, BHOPAL / VS. D CIT - 1 (1), BHOPAL (APPELLANT) (REVENUE ) P.A. NO. AAFFJ3168H ITA NO.854/IND/2018 ASSESSMENT YEAR 2008-09 SHRI VINOD KUMAR SOMVANSHI INDORE / VS. ITO 3 ( 5 ), INDORE (APPELLANT) (REVENUE ) P.A. NO. BNSPS7239B ITA NO.841/IND/2019 ASSESSMENT YEAR 2008-09 MR. DEEPAK BABBAR BHOPAL / VS. A CIT 1(1), BHOPAL (APPELLANT) (REVENUE ) P.A. NO. AEWPB9854K ITA NO.842/IND/2019 ASSESSMENT YEAR 2008-09 SMT. LIANG HWA BABBAR BHOPAL / VS. ACIT 1(1), BHOPAL (APPELLANT) (REVENUE ) P.A. NO. AE V P M6127 L ITA NO.86 & 87/IND/2019 ASSESSMENT YEAR 2015-16 Q 3 & Q-4 NITIN JAIN INDORE / VS. ITO(TDS) - 2 INDORE (APPELLANT) (REVENUE ) P.A. NO. ACAPP 3389 H MOHD. HARUN CHHIPA & OTHERS ITA NO.188/IND/2020 & ORS 5 CO NO.32/IND/2019 ASSESSMENT YEAR 2013-14 SHRI SUBHASH KEWALCHAND JAIN, INDORE / VS. A CIT 2 ( 1 ), INDORE (APPELLANT) (REVENUE ) P.A. NO. ACWPJ4855E ITA NO.223/IND/2019 ASSESSMENT YEAR 2015-16 ABHINAV VIJAY KUMAR SANKHLA (HUF) INDORE / VS. ITO INDORE (APPELLANT) (REVENUE ) P.A. NO. AAKHA3787L ITA NO.241/IND/2019 ASSESSMENT YEAR 2015-16 MANNU SHRIVASTAVA INDORE / VS. ACIT INDORE (APPELLANT) (R EVENUE ) P.A. NO. ECKPS8899P ITA NO.31/IND/2018 ASSESSMENT YEAR 2014-15 SHARDA DEVI MALHOTRA UJJAIN / VS. ITO 2(1) UJJAIN (APPELLANT) (REVENUE ) P.A. NO. APXPM9004Q ITA NO.981/IND/2019 ASSESSMENT YEAR 2014-15 MOHD. HARUN CHHIPA & OTHERS ITA NO.188/IND/2020 & ORS 6 SMT. SNEHLATA KHANDELWAL INDORE / VS. ITO 1(3) INDORE (APPELLANT) (REVENUE ) P.A. NO. ADUPK6566A ITA NO.853/IND/2018 ASSESSMENT YEAR 2005-06 SHEETAL JAIN INDORE / VS. ITO WARD 2(3) INDORE (APPELLANT) (REVENUE ) P.A. NO. ADZPJ1579K ITA NO.274/IND/2018 ASSESSMENT YEAR 2013-14 M/S. NIMBUS FOODS LIMITED INDORE / VS. ACIT 3(1) INDORE (APPELLANT) (REVENUE ) P.A. NO. AACCN3880G ITA NO.221/IND/2019 ASSESSMENT YEAR 2014-15 VIPUL KUMAR JAVIA (HUF) INDORE / VS. ITO 1(2) INDORE (APPELLANT) (REVENUE ) P.A. NO. AADHV7962B ITA NO.972/IND/2019 ASSESSMENT YEAR 2009-10 SIDDHARTH GUPTA INDORE / VS. ITO - 3(3) INDORE (APPELLANT) (REVENUE ) P.A. NO. AFUPG1541F MOHD. HARUN CHHIPA & OTHERS ITA NO.188/IND/2020 & ORS 7 ITA NO.908/IND/2019 ASSESSMENT YEAR 2015-16 SHRI DASHRATHA SINGH INDORE / VS. ACIT 4(1) INDORE (APPELLANT) (REVENUE ) P.A. NO. DZIPS2829P ITA NO.581/IND/2019 ASSESSMENT YEAR 2006-07 SHRI SUNIL RANGNEKAR BHOPAL / VS. ACIT - 2(1) BHOPAL (APPELLANT) (REVENUE ) P.A. NO. ADOPR8717Q ITA NO.771/IND/2018 ASSESSMENT YEAR 2011-12 M/S TOPAZ PRODUCT PVT. LTD. BHOPAL / VS. ACIT 3(1) BHOPAL (APPELLANT) (REVENUE ) P.A. NO. AAACT7561L ITA NO.567/IND/2019 ASSESSMENT YEAR 2015-16 PARAS CHAND MARU UJJAIN / VS. ITO 1(2) UJJAIN (APPELLANT) (REVENUE ) P.A. NO. ADUPM7778 C ITA NO.275 & 276/IND/2019 ASSESSMENT YEAR 2008-09 MOHD. HARUN CHHIPA & OTHERS ITA NO.188/IND/2020 & ORS 8 SHRI VINOD ANANT BHADUR SINGH INDORE / VS. ITO - 3(3) INDORE (APPELLANT) (REVENUE ) P.A. NO. BNSPS7239B ITA NO.948/IND/2019 ASSESSMENT YEAR 2010-11 SMT. RADHIKA GOYAL NASIK / VS. ITO 2(3) INDORE (APPELLANT) (REVENUE ) P.A. NO. AEAPG3668N ITA NO.947/IND/2019 ASSESSMENT YEAR 2012-13 RAMAVT AR SINGH YADAV INDORE / VS. ITO - 3(4) INDORE (APPELLANT) (REVENUE ) P.A. NO. ATKPS1269A IT(SS)A NO.64/IND/2019 ASSESSMENT YEAR 2015-16 SHRI DULICHAND ADVAL INDORE / VS. ITO - 4(4) INDORE (APPELLANT) (REVENUE ) P.A. NO. BNRPA1623C ITA NO.590/IND/2019 ASSESSMENT YEAR 2011-12 MOHD. HARUN CHHIPA & OTHERS ITA NO.188/IND/2020 & ORS 9 SHRI GAURAV AIREN INDORE / VS. ITO - 1(1) INDORE (APPELLANT) (REVENUE ) P.A. NO. ABDP A8947J ITA NO.469/IND/2019 ASSESSMENT YEAR 2013-14 M/S NOSHIRWAN & COMPANY PVT. LTD. INDORE / VS. D CIT - 3(1) INDORE (APPELLANT) (REVENUE ) P.A. NO. AABCN0301R ITA NO. 627/IND/2019 ASSESSMENT YEAR : 2010-11 SMT. PRASANNA NAIR, INDORE / VS. INCO ME TAX OFFICER, WARD 1 (4), INDORE (APPELLANT) (RESPONDENT) PAN : AAPON1972C ITA NO. 140/IND/2019 ASSESSMENT YEAR : 2013-14(IV Q)FORM 24Q BULKPACK EXPORTS LTD. INDORE / VS. INCOME TAX OFFICER (TDS)-1, INDORE (APPELLANT) (RESPONDENT) PAN : AABC B5569R ITA NO. 585/IND/2019 ASSESSMENT YEAR : 2013-14 DR. RAJESH CHAWLA, BHOPAL / VS. DEPUTY COMMISSIONER OF INCOME TAX-4(1), BHOPAL (APPELLANT) (RESPONDENT) PAN : AARPC4213G MOHD. HARUN CHHIPA & OTHERS ITA NO.188/IND/2020 & ORS 10 ITA NO. 100/IND/2019 ASSESSMENT YEAR : 2013-14(IV Q)FORM 24Q BAFNA HOSP ITAL AND ORTHOPAEDIC RESEARCH CENTRE PVT.LTD. INDORE / VS. INCOME TAX OFFICER (TDS)-1, INDORE (APPELLANT) (RESPONDENT) PAN : AACCB0281B ITA NO. 580/IND/2019 ASSESSMENT YEAR : 2006-07 SHRI MAHENDRA KUMAR JAIN, BHOPAL / VS. INCOME TAX OFFICER 2(1), BHOPAL (APPELLANT) (RESPONDENT) PAN : AAVPJ3104F ITA NO. 67/IND/2019 ASSESSMENT YEAR : 2014-15 SMT. MAMTA SINGH INDORE / VS. ASSISTANT COMMISSIONER OF INCOME TAX- 3 (1), INDORE (APPELLANT) (RESPONDENT) PAN : AHUPM4755D ITA NO. 428/IND/2019 ASSESSMENT YEAR : 2015-16 SMT. KAJRI NAGORI INDORE / VS. INCOME TAX OFFICER - 2 (5), INDORE (APPELLANT) (RESPONDENT) PAN : AQZPB2916M ITA NO. 482/IND/2019 ASSESSMENT YEAR : 2014-15 YUSUF ALI BOHRA INDORE / VS. INCOME TAX OFFICER - 5 (1), INDORE (APPELLANT) (RESPONDENT) PAN : AITPB8276E MOHD. HARUN CHHIPA & OTHERS ITA NO.188/IND/2020 & ORS 11 ITA NO. 218/IND/2019 ASSESSMENT YEAR : 2015-16 DURGA RAMCHANDANI, INDORE / VS. INCOME TAX OFFICER - 3 (5), INDORE (APPELLANT) (RESPONDENT) PAN : AERPR9917E ITA NO. 267/IND/2019 ASSESSMENT YEAR : 2014-15 SHRI MANOJ GUPTA, INDORE / VS. INCOME TAX OFFICER - 2 (1), INDORE (APPELLANT) (RESPONDENT) PAN : ACKPG1784F ITA NO. 888/IND/2019 ASSESSMENT YEAR : 2011-12 SMT. HEMLATA JAIN, BHOPAL / VS. INCOME TAX OFFICER - 2 (3), BHOPAL (APPELLANT) (RESP ONDENT) PAN : AFFPJ8922C ITA NO. 898/IND/2019 ASSESSMENT YEAR : 2012-13 SHRI. SUDHANSHU BISARYA, BHOPAL / VS. DEPUTY COMMISSIONER OF INCOME TAX -1 (1), BHOPAL (APPELLANT) (RESPONDENT) PAN : AAYPB9350J ITA NO. 525 TO 527/IND/2019 ASSESSMENT YEAR : 2009-10 & 2010-11 M/S OM COAL COMPANY PVT. LTD., INDORE / VS. 1. ADDL. CIT - TDS, INDORE 2. DY.CIT-TDS, INDORE 3. ACIT/DCIT-TDS, INDORE (APPELLANT) (RESPONDENT) PAN : AAACO8710A MOHD. HARUN CHHIPA & OTHERS ITA NO.188/IND/2020 & ORS 12 ITA NO. 128/IND/2019 ASSESSMENT YEAR : 2006-07 M/S ANANT COMMODITIES P.LTD., INDORE / VS. DY. COMMISSIONER OF INCOME TAX -1 (1), INDORE (APPELLANT) (RESPONDENT) PAN : AAGCS8795K ITA NO. 546/IND/2019 ASSESSMENT YEAR : 2010-11 MANOHAR WATERKAR, UJJAIN / VS. INCOME TAX OFFICER - 2 (3), UJJAIN (APPELLANT) (RESPONDENT) P AN : AANPW6917H ITA NO. 826/IND/2019 ASSESSMENT YEAR : 2008-09 SHRI. RAJMOHAN AGRAWAL, BHOPAL / VS. DEPUTY COMMISSIONER OF INCOME TAX -1 (1), BHOPAL (APPELLANT) (RESPONDENT) PAN : AAXPA4984A ITA NO. 971/IND/2019 ASSESSMENT YEAR : 2015-16 M/S NAND A NAGAR SAHKARITA SAKH SANSTHA, INDORE / VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE -3 (1), INDORE (APPELLANT) (RESPONDENT) PAN : AAAAN1784B ITA NO. 973/IND/2019 ASSESSMENT YEAR : 2009-10 SUBHASH CHANDRA GUPTA L/H LATE SMT. SUBHADRA DEVI GUPTA , INDORE / VS. INCOME TAX OFFICER - 3 (3), INDORE (APPELLANT) (RESPONDENT) PAN : AFBPG1216N MOHD. HARUN CHHIPA & OTHERS ITA NO.188/IND/2020 & ORS 13 ITA NO. 196/IND/2019 ASSESSMENT YEAR : 2014-15 SMT. SANGEETA AGRAWAL INDORE / VS. INCOME TAX OFFICER 1 (2), INDORE (APPELLANT) (RESPONDENT) PAN : AR APA9946N ITA NO. 499/IND/2019 ASSESSMENT YEAR : 2010-11 SHRI RAMANLAL JAIN PROP. SEEMA AGENCIES, UJJAIN / VS. INCOME TAX OFFICER 1 (4), INDORE (APPELLANT) (RESPONDENT) PAN : ABVPJ1814 H ITA NO. 770/IND/2019 ASSESSMENT YEAR : 2006-07 SHRI. RAKES H GUPTA, BHOPAL / VS. DEPUTY COMMISSIONER OF INCOME TAX -1 (1), BHOPAL (APPELLANT) (RESPONDENT) PAN : AAXPG9477C ITA NO. 404/IND/2019 ASSESSMENT YEAR : 2014-15 SHRI GYAYAK MODI, INDORE / VS. INCOME TAX OFFICER - 2 (1), RANGE-2, INDORE (APPE LLANT) (RESPONDENT) PAN : BLKPM4149Q ITA NO. 585/IND/2018 ASSESSMENT YEAR : 2014-15 SHRI RITWIK GARG, INDORE / VS. INCOME TAX OFFICER - 2 (5), INDORE (APPELLANT) (RESPONDENT) PAN : AEUPG0622C MOHD. HARUN CHHIPA & OTHERS ITA NO.188/IND/2020 & ORS 14 ITA NO. 586/IND/2018 ASSESSMENT YEAR : 2014-15 SMT. ANUBHA GARG, INDORE / VS. INCOME TAX OFFICER - 2 (5), INDORE (APPELLANT) (RESPONDENT) PAN : AGTPG1222B ITA NO. 587/IND/2018 ASSESSMENT YEAR : 2014-15 SMT. KARISHMA SACHDEV , INDORE / VS. INCOME TAX OFFICER 2 (4),INDORE (APPELLANT) (RESPONDE NT) PAN : ACNPK4835A ITA NO. 589/IND/2018 ASSESSMENT YEAR : 2014-15 M/S AAKASH DAGRA HUF, INDORE / VS. INCOME TAX OFFICER - 2 (5), INDORE (APPELLANT) (RESPONDENT) PAN : AAJHA7504A ITA NO. 590/IND/2018 ASSESSMENT YEAR : 2014-15 M/S PAWAN AGRAWAL HUF, INDORE / VS. INCOME TAX OFFICER - 3 (3), INDORE (APPELLANT) (RESPONDENT) PAN : AAHHP7488J IT(SS) NO. 184 TO 189/IND/2015 ASSESSMENT YEAR : 1999-2000 TO 2004-05 ITA NO. 495/IND/2015 ASSESSMENT YEAR : 2005-06 MR. SYED MOHSIN RAZA RIZVI, BHOPAL / VS. ASSISTANT COMMISSIONER OF INCOME TAX -1 (2), BHOPAL (APPELLANT) (RESPONDENT) MOHD. HARUN CHHIPA & OTHERS ITA NO.188/IND/2020 & ORS 15 PAN : AAXPR9868C ITA NO. 487/IND/2017 ASSESSMENT YEAR : 2013-14 ACIT (CENTRAL) - 2, INDORE / VS. M/S THE MALWA VANASPATI & CHEMICAL CO.LTD., INDORE (APPELLAN T) (RESPONDENT) PAN : AAACT6465F ITA NO. 889/IND/2019 ASSESSMENT YEAR : 2011-12 ENTER 10 TELEVISION P.LTD. , INDORE / VS. ASST. COMMISSIONER OF INCOME TAX (TDS), INDORE (APPELLANT) (RESPONDENT) PAN : AADCA4090Q ITA NO. 433 & 434/IND/2017 ASSESSMENT YEAR : 2012-13 & 2013-14 DCIT 2(1) INDORE / VS. M/S. JRG REALTY INDORE (APPELLANT) (RESPONDENT) PAN : AAHFJ5162H ITA NO. 948/IND/2016 ASSESSMENT YEAR : 2009-10 VISHWANATH PAWAR HUF , BURHANPUR / VS. INCOME TAX OFFICER, BURHANPUR (A PPELLANT) (RESPONDENT) PAN : AAGHV2370E ITA NO. 628/IND/2014 ASSESSMENT YEAR : 2010-11 ANUBHAV VERMA, BHOPAL / VS. ASST. COMMISSIONER OF INCOME TAX -3 (1), BHOPAL MOHD. HARUN CHHIPA & OTHERS ITA NO.188/IND/2020 & ORS 16 (APPELLANT) (RESPONDENT) PAN : ABXPV8145P ITA NO. 790/IND/2017 ASSESSMENT YEAR : 2009-10 M/S GULAB RESOURCES PVT.LTD., RATLAM / VS. ASST. COMMISSIONER OF INCOME TAX, CIRCLE RATLAM (APPELLANT) (RESPONDENT) PAN : AADCG3200C ITA NO. 710/IND/2017 ASSESSMENT YEAR : 2007-08 M/S SHREE LAXMI VENKATESHWARA FINANCE CORPORATION, UJJAIN / VS. INCOME TAX OFFICER - 2 (1), UJJAIN (APPELLANT) (RESPONDENT) PAN : ABAFS0342N IT(SS)A NO. 45 /IND/2019 ASSESSMENT YEAR : 2013-14 SHRI SUNIL BANSAL BHOPAL / VS. DCIT CENTRAL - 1 BHOPAL (APPELLANT) (RESPONDENT) PAN : ABCPG1186A IT(SS)A NO. 46 /IND/2019 ASSESSMENT YEAR : 2013-14 SHRI ANIL BANSAL BHOPAL / VS. DCIT CENTRAL - 1 BHOPAL (APPELLANT) (RESPONDENT) PAN : ABCPG118 7 A APPELLANT B Y SH/SHRI GIRISH AGRAWAL, ASHISH GOYAL & N.D. PATVA, P.D. NAGAR, ARPIT GOUR. PRANAY GOYAL, GAGAN TIWARI, RASHI GOHIL, C.P. RAWKA, S.S. DESHPANDE, HITESH CHIMNANI & YAS KUKREJA, S.N. AGRAWAL, VIJAY BANSAL & WRITTEN SUBMISSIONS/ ARS MOHD. HARUN CHHIPA & OTHERS ITA NO.188/IND/2020 & ORS 17 RESPONDENT BY SH/SHRI S.S. MANTRI AND HARSHIT BARI, DRS DATE OF HEARING 08 . 0 2 .202 1 DATE OF PRONOUNCEMENT 08 .0 2 .202 1 O R D E R PER BENCH THE ABOVE CAPTIONED APPEALS FILED AT THE INSTANCE O F REVENUE ASSESSEE(S) AND REVENUE PERTAINING TO ASSESSMENT Y EARS AS SHOWN ABOVE ARE DIRECTED AGAINST DIFFERENT ORDERS OF COMM ISSIONERS OF INCOME TAX (APPEALS) (IN SHORT LD.CIT(A)]. 2. AT THE OUTSET, LD. COUNSELS FOR THE RESPECTIVE A SSESSEE(S) PRESENT DURING THE COURSE OF HEARING AND IN THE REM AINING CASES AS PER THE APPLICATION PLACED ON RECORD, THE PRESENT B UNCH OF APPEALS WERE REQUESTED TO BE WITHDRAWN SINCE THE ASSESSEE(S ) HAVE OPTED TO TAKE BENEFIT OF VIVAD SE VISHWAS SCHEME 2020 AND AS REQUIRED BY THE SCHEME, IF THE ASSESSEES INTENTS TO OPT FOR TH E SAID SCHEME AND FULFILLS THE NECESSARY REQUIREMENTS THEN THE APPEAL S PENDING BEFORE THIS TRIBUNAL NEEDS TO BE WITHDRAWN. 3. PER CONTRA LD. DR DID NOT RAISED ANY OBJECTION T O THE SUBMISSIONS MADE BY THE LD. COUNSEL FOR THE ASSESSE ES AND THE APPLICATIONS MADE IN THE REMAINING CASES AND SUBMIT TED THAT THEY MOHD. HARUN CHHIPA & OTHERS ITA NO.188/IND/2020 & ORS 18 HAVE NO OBJECTION IF THE CAPTIONED APPEALS ARE DISM ISSED AS WITHDRAWN ON THE GROUND OF OPTING UNDER THE SAID S CHEME. 4. WE HAVE HEARD RIVAL CONTENTIONS AND PERUSED RECO RDS PLACED BEFORE US. IN VIEW OF THE ABOVE STATED FACTS, WE DI SMISS THESE APPEALS FILED BY ASSESSEE(S)/REVENUE TREATING THE S AME AS WITHDRAWN/NOT PRESSED. HOWEVER THE ASSESSEE(S)/ RE VENUE ARE AT LIBERTY TO FILE MISCELLANEOUS APPLICATION FOR RECAL LING THE ORDER WITHIN THE STIPULATED TIME AS PRESCRIBED UNDER THE LAW IF THE RESPECTIVE ASSESSEE(S) APPLICATION FOR AVAILING TH IS SCHEME COULD NOT BE ACCEPTED BY THE REVENUE FOR SOME REASON OR IF TH E RESPECTIVE ASSESSEE(S) COULD NOT FULFILL THE CONDITION PRESCRI BED IN THE SAID SCHEME NAMELY VIVAD SE VISHWAS SCHEME 2020. 5. IN THE RESULT ALL THE APPEALS OF THE ASSESSEE(S) / REVENUE ARE DISMISSED AS WITHDRAWN/NOT PRESSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 08 .02 .2021. SD/- SD/- ( KUL BHARAT) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 08 FEBRUARY, 2021 PATEL/PS MOHD. HARUN CHHIPA & OTHERS ITA NO.188/IND/2020 & ORS 19 COPY TO: THE APPELLANT/RESPONDENT/CIT CONCERNED/CIT (A) CONCERNED/ DR, ITAT, INDORE/GUARD FILE. BY ORDER, ASSTT.REGISTRAR, I.T.A.T., INDORE