Smt. Renu Bajaj, Patna V. DCIT, Central Circle-2, Patna

ITA 348/PAT/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6220 (ITAT-PATNA)
• Duration Of Justice: 1 year(s) 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 28-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SUDIPTA SANNIGRAHI
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA VIRTUAL COURTAT KOLKATA BEFORE SHRI S.S. GODARA, HONBLE JM & DR. A. L. SAINI, HONBLE AM ITA NOS. 15, 16 &17/PAT/2019 ASSESSMENT YEAR:2014-15 BABITA AGRAWAL C/O. SRI RAM AGRAWAL, SHIKHARGARH TOLA, CHOURASIA FIELD [PAN: AOIPA 9274 J] BINOD KUMAR SHARMA C/O. PAWAN KUMAR SHARMA, ANANT RAM LANE, SONAPATTI, BHAGALPUR, BIHAR 812002. [PAN: ASFPS 6641 G] INDU CHOUDHARY C/O. PINKI ENGINEERING BOUSI ROAD, ALIGANJ, BHAGALPUR, BIHAR 812005. [PAN: ADGPC 7492 P] / V/S . ITO, WARD-1(1), BHAGALPUR ITO, WARD-1(1), BHAGALPUR ITO, WARD-1(1), BHAGALPUR /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI SUDIPTA SANNIGRAHI, CA /BY RESPONDENT SHRI AJAY KUMAR, ADDL.CIT, SR. DR ITA NO. 27/PAT/2019 ASSESSMENT YEAR:2015-16 ANTAY KUMAR SINGH KULHARIA, KOLIWAR, BHOJPUR 802160, BIHAR [PAN: EBIPS 5077 J] / V/S . ITO, WARD-1(4), ARA /APPELLANT .. /RESPONDENT ITA NO. 28/PAT/2019 ASSESSMENT YEAR:2009-10 MANOJ KUMAR SINGH PROP. M/S. RANI STORES, BLOCK ROAD, / ITO, WARD CHAPRA ITA NOS.15, 16, 17, 27, 28, 09/PAT/2019, ITA NO.348/PAT/2018, ITA 340/PAT/2018 BABITA AGRAWAL, BINOD KUMAR SHARMA, INDU CHOUDHARY, ANTAY KUMAR SINGH, MANOJ KUMAR SINGH, UDAY NANDAN PRASAD, SMT. RENU & DR. NALINI RANJAN SINGH PAGE 2 EKMA, CHAPRA 841208 (SARAN) [PAN: BDRPS 5247 J] V/S . /APPELLANT .. /RESPONDENT ITA NO. 09/PAT/2019 ASSESSMENT YEAR:2013-14 UDAY NANDAN PRASAD M/S. MAA VAISHNO RICE MILL, GAURAV NAGAR, DHANAWAN, PARWALPUR, NALANDA 803114, BIHAR [PAN: AWVPP 9122 H] / V/S . ITO, WARD-2(4), BIHARSHARIF /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI RAKESH KUMAR, ADVOCATE /BY RESPONDENT SHRI AJAY KUMAR, ACIT, SR. DR ITA NO.348/PAT/2018 ASSESSMENT YEAR:2014-15 SMT. RENU BAJAJ C/O. M/S. BAJAJ FOAMS PVT. LTD., SHIVALAYA MARKET, A.R. PATH, PATNA 800004. [PAN: ABBPB 3879 J] / V/S . D.C.I.T, CC-2, PATNA /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI NISHANT MAITIN, CA /BY RESPONDENT SHRI AJAY KUMAR, ADDL.CIT, SR. DR ITA NO.340/PAT/2018 ASSESSMENT YEAR:2014-15 ITA NOS.15, 16, 17, 27, 28, 09/PAT/2019, ITA NO.348/PAT/2018, ITA 340/PAT/2018 BABITA AGRAWAL, BINOD KUMAR SHARMA, INDU CHOUDHARY, ANTAY KUMAR SINGH, MANOJ KUMAR SINGH, UDAY NANDAN PRASAD, SMT. RENU & DR. NALINI RANJAN SINGH PAGE 3 DR. NALINI RANJAN SINGH PROP.BONE & JOINT HOSPITAL, BARI PAKHARIA, BEGUSARAI- 851101. [PAN:AJLPS9346P] / V/S . A.C.I.T, CC-3, PATNA /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI RAJESH KUMAR, ADVOCATE /BY RESPONDENT SHRI AJAY KUMAR, ADDL.CIT, SR. DR /DATE OF HEARING 16-09-2020 /DATE OF PRONOUNCEMENT 16-09-2020 /O R D E R PER BENCH(ORAL): THESE EIGHT ASSESSEES HAVE FILED THEIR INSTANT RESPECTIVE APPEAL(S) FOR ASSESSMENT YEARS 2009-10, 2013-14, 2014-15 & 2015-16 INVOLVING PROCEEDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILES PERUSED. 2. LEARNED COUNSELS REPRESENTING RESPECTIVE ASSESSEES SUBMITTED AT THE OUTSET THAT THESE ASSESSEES ARE AVAILING SETTLEMENT UNDER THE VIVAD SE VISHWAS SCHEME . THE LD. COUNSELS HAVE ALSO FILED THEIR RESPECTIVE APPLICATIONS TO THIS EFFECT. LEARNED DEPARTMENTAL REPRESENTATIVE DOES NOT RAISE ANY OBJECTION. ITA NOS.15, 16, 17, 27, 28, 09/PAT/2019, ITA NO.348/PAT/2018, ITA 340/PAT/2018 BABITA AGRAWAL, BINOD KUMAR SHARMA, INDU CHOUDHARY, ANTAY KUMAR SINGH, MANOJ KUMAR SINGH, UDAY NANDAN PRASAD, SMT. RENU & DR. NALINI RANJAN SINGH PAGE 4 3. AFTER HEARING FOREGOING RIVAL SUBMISSIONS, WE DISMISS THESE INSTANT APPEALS AS WITHDRAWN WITH A RIDER THAT THE SAME SHALL BE RESTORED IN CASE THESE ASSESSEES FAIL TO AVAIL ITS SETTLEMENT UNDER THE VIVAD SE VISHWAS SCHEME FOR TECHNICAL REASONS . 4. THESE ASSESSEES APPEALS ARE DISMISSED AS WITHDRAWN IN ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT ON 16/09/2020. SD/- SD/- (A. L. SAINI) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER KOLKATA; DATE: 16/09/2020 RS / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT- (I) BABITA AGRAWAL (II) BINOD KUMAR SHARMA (III) INDU CHOUDHARY (IV) ANTAY KUMAR SINGH (V) MANOJ KUMAR SINGH (VI) UDAY NANDAN PRASAD (VII) SMT. RENU BAJAJ (VIII) DR. NALINI RANJAN SINGH 2. /RESPONDENT- (I) ITO, WARD-1(1), BHAGALPUR. (II) ITO, WARD-1(4), ARA (III) ITO, WARD-CHAPRA (IV) ITO, WARD- 2(4), BIHARSHARIF (V) DCIT, CC-PATNA. (VI) A.C.I.T, CC-3, PATNA ITA NOS.15, 16, 17, 27, 28, 09/PAT/2019, ITA NO.348/PAT/2018, ITA 340/PAT/2018 BABITA AGRAWAL, BINOD KUMAR SHARMA, INDU CHOUDHARY, ANTAY KUMAR SINGH, MANOJ KUMAR SINGH, UDAY NANDAN PRASAD, SMT. RENU & DR. NALINI RANJAN SINGH PAGE 5 3. / CONCERNED CIT 4. - / CIT (A) 5. , / DR, ITAT, 6. [ / GUARD FILE. //TRUE COPY// BY ORDER/ , SR. PRIVATE SECRETARY, ITAT, KOLKATA.