Manish Kumar, Ranchi V. ITO, Dhanbad

ITA 261/RAN/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7322 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 03-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI (VIRTUAL E-COURT) AT KOLKATA BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER I.T.A. NO.201/RAN/2018 ASSESSMENT YEAR: 2014-15 SMT. MADHU KUMARI, BOKARO....................APPELLANT QR. NO.7329, SECTOR 4F, BOKARO STEEL CITY, BOKARO-827004. [PAN :AOUPK3169A] ITO, WARD-3(3), BOKARO ......RESPONDENT I.T.A. NO.65/RAN/2018 ASSESSMENT YEAR: 2009-10 KAMAL KUMAR AGARWAL....................................................APPELLANT FLAT NO.701, ANJALI APARTMENT, LALPUR, RANCHI-834001. [PAN :AAEHK4761J] ITO, WARD-1(3), HAZARIBAGH .... ...RESPONDENT I.T.A. NO.248/RAN/2018 ASSESSMENT YEAR: 2009-10 M/S M. K. ENTERPRISES, BOKARO..................................................APPELLANT BTPS, BOKARO, PIN-829107. [PAN: AAIFM4161A] ITO, WARD-1(3), HAZARIBAGH. .... ...RESPONDENT I.T.A. NO.239/RAN/2019 ASSESSMENT YEAR: 2014-15 SUBASH RAM GADIA.............................................................APPELLANT P.O-GODDA, PATEL NAGAR, GODDA-814133.. [PAN: ACSPG5044N] ITO, WARD-3(3), DUMKA.............. ...RESPONDENT I.T.A. NO.261/RAN/2019 ASSESSMENT YEAR: 2009-10 MANISH KUMAR......................................................................APPELLANT 1B, ASHA APARTMENT, ANAND NAGAR, HINOO, RANCHI-834001. [PAN: ALMPK7480P] ITO, WARD-2(4), DHANBAD......... ...RESPONDENT 2 I.T.A. NO.201,65,248/RAN/2018 SMT. MADHU KUMARI, BOKARO, KAMAL KUMAR AGARWAL, M/S M. K. ENTERPRISES, BOKARO & I.T.A. NO.239&261/RAN/2019 SUBASH RAM GADIA, MANISH KUMAR APPEARANCES BY: NONE SHRI CHINMAYA ANURANGABAKAR, JCIT, SR. DR, APPEARED ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : DECEMBER 30, 2020 DATE OF PRONOUNCING THE ORDER : JANUARY 20, 2021 ORDER ALL THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) (HEREINAFTER THE LD. CIT(A)) PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT). 2. NONE APPEARED ON BEHALF OF THESE ASSESSEES DESPITE ISSUANCE OF NOTICES HENCE, WE DISPOSE OF THESE CASES EX PARTE QUA THE ASSESSEES AFTER HEARING THE LD. DR. 2. THESE ASSESSEES HAVE SEPARATELY FILED APPLICATIONS FOR WITHDRAWAL OF THE APPEALS AS THEY ARE OPTING FOR AVAILING THE VIVAD SE VISHWAS SCHEME . THE ASSESSEES WANTED AN ADJOURNMENT OR IN THE ALTERNATIVE PLEADED FOR PROTECTION THAT IF ITS APPLICATIONS UNDER THE SCHEME ARE REJECTED BY THE AUTHORITIES, THESE APPEALS MAY BE RESTORED. THE ASSESSEES SUBMITTED THAT IF SUCH AN ASSURANCE IS RECORDED IN THE ORDER, THEY WOULD WITHDRAW THESE APPEALS BEFORE THE TRIBUNAL. THE LD. D/R HAD NO OBJECTION. 3. AFTER HEARING THE LD. DR, WE DISMISS THESE APPEALS AS WITHDRAWN WITH THE CONDITION THAT THESE APPEALS SHALL BE RESTORED IN CASE THE AUTHORITIES DO NOT APPROVE THE APPLICATIONS FILED BY THE DIFFERENT ASSESSEES FOR RESOLUTION OF THE DISPUTE UNDER VIVAD SE VISHWAS SCHEME. 4. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEES ARE DISMISSED AS WITHDRAWN. KOLKATA, THE 20 TH JANUARY, 2021. SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED : 20.01.2021 RS 3 I.T.A. NO.201,65,248/RAN/2018 SMT. MADHU KUMARI, BOKARO, KAMAL KUMAR AGARWAL, M/S M. K. ENTERPRISES, BOKARO & I.T.A. NO.239&261/RAN/2019 SUBASH RAM GADIA, MANISH KUMAR COPY OF THE ORDER FORWARDED TO: 1 . (I) SMT. MADHU KUMARI, BOKARO (II) KAMAL KUMAR AGARWAL (III) M/S M. K. ENTERPRISES, BOKARO (IV) SUBASH RAM GADIA (V) MANISH KUMAR 2.(I) ITO, WARD-3(3), BOKARO (II) ITO, WARD-1(3), HAZARIBAGH (III) ITO, WARD-1(3), HAZARIBAGH (IV) ITO, WARD-3(3), DUMKA (V) ITO, WARD-2(4), DHANBAD 3. CIT(A)- 4. CIT- , 5. CIT(DR), TRUE COPY BY ORDER SR. P.S., ITAT, KOLKATA