Ramesh Agarwal, Tinsukia V. Income Tax Officer, Ward-2, Tinsukia

ITA 339/GTY/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0547 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 03-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M. C. OMI NINGSHEN; N. K. DAS

Judgement Text

1 ITA NO. 333/GAU/2018, ITA NO. 103/GAU/2019& ITA NOS.337-347/GAU/2018, AY: 2015-16 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAH ATI BENCH, E COURT AT KOLKATA ( ) . . , . , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 337/GAU/2018 ASSESSMENT YEAR: 2015-16 DINESH KUMAR MUKUND KUMAR, TINSUKIA. (PAN: AAFHD0818J) VS. INCOME-TAX OFFICER, WARD-1, TUNSIKIA APPELLANT RESPONDENT & I.T.A. NO. 338/GAU/2018 ASSESSMENT YEAR: 2015-16 ASHOK KUMAR AGARWAL(HUF), TINSUKIA VS. INCOME -TAX OFFICER, WARD-3, TUNSIKIA (PAN: AABHA9475L) APPELLANT RESPONDENT & I.T.A. NOS. 339/GAU/2018 ASSESSMENT YEAR: 2015-16 RAMESH AGARWAL, TINSUKIA VS. INCOME-TAX OFFICER, WARD-2, TINSUKIA (PAN: ABTPA8216G) APPELLANT RESPONDENT & I.T.A. NOS. 340/GAU/2018 ASSESSMENT YEAR: 2015-16 RAMESH KUMAR ROHAN KUMAR, TINSUKIA VS. INCOME -TAX OFFICER, WARD-2, TINSUKIA (PAN: AAEHR1467G)) APPELLANT RESPONDENT & I.T.A. NOS. 341/GAU/2018 ASSESSMENT YEAR: 2015-16 SUDHA BIRMIWAL, TINSUKIA VS. INCOME-TAX OFFICER, WARD-3, TINSUKIA (PAN: AEFPB4181A) APPELLANT RESPONDENT & I.T.A. NOS. 342/GAU/2018 ASSESSMENT YEAR: 2015-16 2 ITA NO. 333/GAU/2018, ITA NO. 103/GAU/2019& ITA NOS.337-347/GAU/2018, AY: 2015-16 DINESH AGARWAL, TINSUKIA VS. INCOME-TAX OFFICER, WARD-1, TINSUKIA (PAN: ABTPA8218J) APPELLANT RESPONDENT & I.T.A. NOS. 343/GAU/2018 ASSESSMENT YEAR: 2015-16 SHWETA AGARWAL, TINSUKIA V S. INCOME-TAX OFFICER, WARD-3, TINSUKIA (PAN: ACWPA5523A) APPELLANT RESPONDENT & I.T.A. NOS. 344/GAU/2018 ASSESSMENT YEAR: 2015-16 BABITA AGARWAL, TINSUKIA VS. INCOME-TAX OFFICER, WARD-2, TINSUKIA (PAN: ADEPA6614M) APPELLANT RESPONDENT & I.T.A. NOS. 345/GAU/2018 ASSESSMENT YEAR: 2015-16 RAMJILAL DIPAK KUMAR (HUF), TINSUKIA VS. INCO ME-TAX OFFICER, WARD-2, TINSUKIA (PAN: AAHHR6005B) APPELLANT RESPONDENT & I.T.A. NOS. 346/GAU/2018 ASSESSMENT YEAR: 2015-16 DEETA DEVI AGARWAL, TINSUKIA VS . INCOME-TAX OFFICER, WARD-1, TINSUKIA (PAN: ABTPA8219K) APPELLANT RESPONDENT & I.T.A. NOS. 347/GAU/2018 ASSESSMENT YEAR: 2015-16 DIPAK KUMAR ADITYA KUMAR, TINSUKIA VS. INCOME -TAX OFFICER, WARD-1, TINSUKIA (PAN: AACHD1574L) APPELLANT RESPONDENT & I.T.A. NOS. 333/GAU/2018 ASSESSMENT YEAR: 2015-16 ANJU AGARWAL, TINSUKIA VS. INCOME-TAX OFFICER, WARD-3, TINSUKIA (PAN: ACMPA8122F) APPELLANT RESPONDENT 3 ITA NO. 333/GAU/2018, ITA NO. 103/GAU/2019& ITA NOS.337-347/GAU/2018, AY: 2015-16 & I.T.A. NOS. 103/GAU/2019 ASSESSMENT YEAR: 2015-16 AMIT BAJORIA, KOLKATA VS. INCOME-TAX OFFICER,WARD-1(1), DIBRUGARH (PAN: AHCPB2460Q) APPELLANT RESPONDENT DATE OF HEARING 12/16.06.2020 DATE OF PRONOUNCEMENT 17.06.2020 FOR THE APPELLANT SHRI SANJAY MODI, FCA FOR THE RESPONDENT SHRI M. C. OMI NINGSHEN & SHRI N . K. DAS, ADDL. CIT, SR. DR ORDER ALL THESE APPEALS PREFERRED BY THE DIFFERENT ASSESS EES ARE AGAINST THE ORDER OF THE LD. CIT(A), DIBRUGARH DATED 19.09.2018 FOR AY 2015-16. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE DREW OUR ATTENTION TO THE AFORESAID RESPECTIVE ASSESSEES LETTERS DATED 11.06.2020 WHER EIN IT HAS BEEN STATED THAT THE RESPECTIVE ASSESSEES HAD FILED A DECLARATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (VSV ACT) AND PURSUANT TO THE SAME, CERTIFICATE U/S. 5(1 ) OF THE VSV ACT HAS BEEN ISSUED BY THE DESIGNATED AUTHORITY IN FORM NO. 3 DATED 08.06.2020 . HENCE, THEY REQUESTED BEFORE THE BENCH THAT THE APPEALS UNDER REFERENCE MAY BE ALLOW ED TO BE WITHDRAWN. LD. DR DID NOT RAISE ANY OBJECTION TO THIS PRAYER OF THE ASSESSEE. THESE APPEALS WERE MENTIONED ALONG WITH APPLICATION FOR WITHDRAWAL ON 12.06.2020, WHEREIN T HE LD. AR AND SHRI M. C. OMI NINGSHEN, ADDL. CIT, SR. DR WAS PRESENT. SINCE THE APPEALS WERE NOT LISTED, IT HAS BEEN LISTED ON 16.06.2020 AND SHRI N. K. DAS, ADDL. CIT, SR. DR IS PRESENT TODAY AND SINCE THERE IS NO OBJECTION, WE ALLOW THE REQUEST OF ASSESSEES APPEALS LISTED SUPRA TO WITHDRAW THEIR APPEALS. THEREFORE, WE ALLOW THE REQUEST OF THE AS SESSEES AND DISMISS ALL THE APPEALS OF THE ASSESSEES AS WITHDRAWN. 4 ITA NO. 333/GAU/2018, ITA NO. 103/GAU/2019& ITA NOS.337-347/GAU/2018, AY: 2015-16 3. IN THE RESULT, ALL THE APPEALS OF ASSESSEE ARE D ISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 17TH JUNE, 2020. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :17TH JUNE, 2020 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT I) DINESH KUMAR MUKUND KUMAR ,II) RAMES H AGARWAL, III) RAMESH KUMAR ROHAN KUMAR, IV) SUDHA BIRMIWAL. V) DINESH AGARWAL , VI) SHWETA AGARWAL, VII) BABITA AGARWAL, VIII) RAMJILAL DIPAK KUMAR (HUF ), IX) DEETA DEVI AGARWAL , X) DIPAK KUMAR ADITYA KUMAR C/O M/S. R. D. BROTHERS & CO. A.T. ROAD, TINSUKIA-7 86125 XI) ASHOK KUMAR AGARWAL(HUF), XII) ANJU AGARWAL, C/O M/S. GOYAL ENTERPRISES, A. T. RPOAD, TINSUKIA-7 86125. XIII) AMIT BAJORIA, FLAT NO. 2A, DUKE MANOR, NO. 7C , PRIYANATH MULLICK ROAD, KOLKATA-700 025. 2 RESPONDENT ITO, WARD-3,1,2, TINSUKIA, ITO, WARD-1 (1), DIBRUGARH 3. 4. CIT(A), DIBRUGARH CIT-, DIBRUGARH 5. DR, ITAT, GUWAHATI. / TRUE COPY, BY ORDER, SENIOR PVT. SECY.