Savitri Sarda , Pali-Marwar V. ITO, Ward-1, Pali

ITA 562/JODH/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5887 (ITAT-JODHPUR)
• Duration Of Justice: 2 year(s) 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 13-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KAJAL SINGH J

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH , JODHPUR (VIRTUAL COURT AT CHANDIGARH) BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM ./ ITA NO. 79 & 80/JODH/2019 / ASSESSMENT YEAR : 2009-10 & 2010-11 INDU BALA MALANI, MALANI HOUSE, OPPOSITE NEHRU PARK, JODHPUR. THE ACIT CENTRAL CIRCLE-1, JODHPUR. ./ PAN NO: ACEPM8857D / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI RAJENDRA JAIN, FCA # ! ' / REVENUE BY : MISS. KAJAL SINGH, JCIT-DR ./ ITA NO. 82/JODH/2019 / ASSESSMENT YEAR : 2010-11 DINESH MALANI, MALANI HOUSE, OPPOSITE NEHRU PARK, JODHPUR. THE ACIT CENTRAL CIRCLE-1 JODHPUR ./ PAN NO: ACEPM8851F / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI RAJENDRA JAIN, FCA # ! ' / REVENUE BY : MISS. KAJAL SINGH, JCIT-DR ./ ITA NO. 83/JODH/2019 / ASSESSMENT YEAR : 2010-11 RAMESH CHANDRA MALANI, MALANI HOUSE, OPPOSITE NEHRU PARK, JODHPUR. THE ACIT CENTRAL CIRCLE-1 JODHPUR ./ PAN NO: AGCPM3978R / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI RAJENDRA JAIN, FCA # ! ' / REVENUE BY : MISS. KAJAL SINGH, JCIT-DR 2 ./ ITA NO. 408 & 409/JODH/2018 / ASSESSMENT YEAR : 2008-09 & 2010-11 RAHUL JAIN, PREKSHA VIHAR, NEAR VIJAY CINEMA, HANUMANGARH TOWN. THE A CIT, CENTRAL CIRCLE, BIKANER. ./ PAN NO: ADVPJ6488M / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI JINENDRA KOCHAR, CA # ! ' / REVENUE BY : MISS. KAJAL SINGH, JCIT-DR ./ ITA NO. 405 & 406/JODH/2018 / ASSESSMENT YEAR : 2009-10 & 2010-11 PARAS MAL JAIN, PREKSHA VIHAR, NEAR VIJAY CINEMA, HANUMANGARH TOWN. THE ACIT, CENTRAL CIRCLE, BIKANER. ./ PAN NO: ABKPJ1173G / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI JINENDRA KOCHAR, CA # ! ' / REVENUE BY : MISS. KAJAL SINGH, JCIT-DR ./ ITA NO. 376/JODH/2018 / ASSESSMENT YEAR : 2013-14 SHRI RAMESH LO ONKER, 3 RD RED BUNGLOW, RAI KA BAGH, JODHPUR. THE ITO WARD-1(4), JODHPUR. ./ PAN NO: AAVPL5116F / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI N.R. MERTIA, CA # ! ' / REVENUE BY : MISS. KAJAL SINGH, JCIT-DR ./ ITA NO. 531/JODH/2018 / ASSESSMENT YEAR : 2011-12 SHRI YOGESH SINGH RATHORE, C/O-SH. CHANDAN SINGH DEORA, Q.NO. E-15-16, LAXMI CEMENT, JK PURAM, BASANTGARH, PINDWARA, SIROHI. THE ITO SIROHI ./ PAN NO: AHNPR5665A / APPELLANT / RESPONDENT 3 ! ' / ASSESSEE BY : SHRI N.R. MERTIA, CA # ! ' / REVENUE BY : MISS. KAJAL SINGH, JCIT-DR ./ ITA NO. 241/JODH/2018 / ASSESSMENT YEAR : 2013-14 M/S JAI SHREE RAM TRADING CO. 145, NEW DHAN MANDI, SRI GANGANAGAR. THE ITO, WARD-1, SRI GANGANAGAR. ./ PAN NO: AABFJ1931E / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI RAKESH GUPTA, CA # ! ' / REVENUE BY : MISS. KAJAL SINGH, JCIT-DR ./ ITA NO. 240/JODH/2018 / ASSESSMENT YEAR : 2013-14 SHRI PANKAJ AGARWAL, PROP.- M/S SHUBHAM COMMERCIAL CORP. 145, NEW DHAN MANDI, SRI GANGANAGAR. THE ITO, WARD-1, SRI GANGANAGAR. ./ PAN NO: AASPA2334H / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI RAKESH GUPTA, CA # ! ' / REVENUE BY : MISS. KAJAL SINGH, JCIT-DR ./ ITA NO. 512/JODH/2017 / ASSESSMENT YEAR : 2011-12 M/S BHILWARA MAHILA URBAN CO - OPERATIVE BANK LTD., LOKJEEVAN COMPLEX, NAGORI GARDEN, BHILWARA (RAJ.) THE ACIT, CIRCLE-BHILWARA. ./ PAN NO: AAAAB1724F / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI SUNIL PORWAL, CA # ! ' / REVENUE BY : MISS. KAJAL SINGH, JCIT-DR 4 ./ ITA NO. 380/JODH/2019 / ASSESSMENT YEAR : 2016-17 SIFTR LABS PRIVATE LIMITED, A 182, 1 ST FLOOR, BASNI PHASE 1, SARASWATI NAGAR, JODHPUR-342005. THE ACIT/ DCIT CIRCLE 1(1), JODHPUR ./ PAN NO: AAWCS4079A / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI SUNEEL AGARWAL, CA # ! ' / REVENUE BY : MISS. KAJAL SINGH, JCIT-DR ./ ITA NO. 562/JODH/2018 / ASSESSMENT YEAR : 2011-12 SAVITRI SARDA, PROP.-M/S VINAY MINERALS, 5 TH PHASE, INDUSTRIAL AREA, SARDAR SAMAND ROAD, PALI-MARWAR. THE ITO, WARD-1, PALI. ./ PAN NO: ABQPS0585D / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI GOUTAM BAID, CA # ! ' / REVENUE BY : MISS. KAJAL SINGH, JCIT-DR ./ ITA NO. 473/JODH/2018 / ASSESSMENT YEAR : 2014-15 SHRI RAJENDRA KUMAR AGARWAL, PROP.-M/S R.K. TRADING, N.H. 14, SUMERPUR ROAD, KHASRA NO. 572 & 651, NEAR PANIHARI HOTEL, PALI- MARWAR. THE ITO, WARD-4, PALI. ./ PAN NO: ADDPA1409R / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI P.C. PARWAL, CA # ! ' / REVENUE BY : MISS. KAJAL SINGH, JCIT-DR 5 ./ ITA NO. 344/JODH/2018 / ASSESSMENT YEAR : 2013-14 SAMPAT LAL TRIPATHI, PURANI BASTI, WARD-5, BILIYA KHURD, BHILWARA (RAJ) THE ITO, WARD-4, BHILWARA. ./ PAN NO: AQUPT5612M / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI SUNIL PORWAL, CA # ! ' / REVENUE BY : MISS. KAJAL SINGH, JCIT-DR ./ ITA NO. 368/JODH/2018 / ASSESSMENT YEAR : 2013-14 GOPAL LAL PRAJAPAT, S/O-MOTI LAL JI, MATA JI KA CHOWK, WARD-5, BILIYA KHURD, BHILWARA (RAJ) THE ITO, WARD-4, BHILWARA. ./ PAN NO: BXEPP4314G / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI SUNIL PORWAL, CA # ! ' / REVENUE BY : MISS. KAJAL SINGH, JCIT-DR ./ ITA NO. 370/JODH/2018 / ASSESSMENT YEAR : 2013-14 LADU LAL GADRI, S/O-CHOGAJI, MATA JI KA CHOWK, WARD-5, BILIYA KHURD, BHILWARA (RAJ) THE ITO, WARD-4, BHILWARA. ./ PAN NO: AYGPG9262N / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI SUNIL PORWAL, CA # ! ' / REVENUE BY : MISS. KAJAL SINGH, JCIT-DR $ % ! &/ DATE OF HEARING : 27/04/2021 '()* ! &/ DATE OF PRONOUNCEMENT : 27/04/2021 6 / ORDER PER BENCH: ALL THESE APPEALS BY THE DIFFERENT ASSESSEES ARE DI RECTED AGAINST THE SEPARATE ORDERS OF DIFFERENT LD. COMMISSIONERS OF I NCOME TAX (APPEAL) AT VARIOUS STATIONS AS PER FOLLOWING DETAILS: SL.NO. APPEAL NO. NAME OF CASE CIT(APPEAL / S ) ORD ER DT. 1. ITA NO. 79/JODH/2019 INDU BALA MALANI CIT(A)-2, UDAIPUR 26/12/2018 2. ITA NO. 80/JODH/2019 INDU BALA MALANI CIT(A)-2, UDAIPUR 26/12/2018 3. ITA NO. 82/JODH/2019 DINESH MALANI CIT(A)-2, UDA IPUR 26/12/2018 4. ITA NO. 83/JODH/2019 RAMESH CHANDRA MALANI CIT(A)-2, UDAIPUR 26/12/2018 5. ITA NO. 408/JODH/2018 RAHUL JAIN CIT(A)-IV, JAIPUR 20/06/2018 6. ITA NO. 409/JODH/2018 RAHUL JAIN CIT(A)-IV, JAIPUR 20/06/2018 7. ITA NO. 406/JODH/2018 PARAS MAL JAIN CIT(A)-IV, JAIPUR 20/06/2018 8. ITA NO. 405/JODH/2018 PARAS MAL JAIN CIT(A)-IV, JAIPUR 20/06/2018 9. ITA NO. 376/JODH/2018 SHRI RAMESH LOONKER CIT(A)-1, JODHPUR 26/06/2018 10. ITA NO. 531/JODH/2018 SHRI YOGESH SINGH RATHORE CIT(A)-1, JODHPUR 24/09/2018 11. ITA NO. 241/JODH/2018 M/S JAI SHREE RAM TRADING CO. CIT(A), BIKANER 08/03/2018 12. ITA NO. 240/JODH/2018 SHRI PANKAJ AGGARWAL CIT(A), BIKANER 08/03/2018 13. ITA NO. 512/JODH/2017 M/S BHIKLWARA MAHILA URBAN COOPERATIVE BANK LTD. CIT(A), AJMER 11/10/2017 14. ITA NO. 380/JODH/2019 SIFTR LABS PVT. LTD. CIT(A)-1, JODHPUR 12/09/2019 15. ITA NO. 562/JODH/2018 SAVITRI SARDA CIT(A)-1, JODHPUR 11/09/2018 16. ITA NO. 473/JODH/2018 SHRI RAJENDRA KUMAR AGARWAL CIT(A)-1, JODHPUR 17/07/2018 7 17. ITA NO. 344/JODH/2018 SAMPAT LAL TRIPATHI CIT(A), AJMER 19/04/2018 18. ITA NO. 368/JODH/2018 GOPAL LAL PRAJAPAT CIT(A), AJMER 07/05/2018 19. ITA NO. 370/JODH/2018 LADU LAL GADRI CIT(A), AJMER 16/05/2018 2. IN ALL THE ABOVE APPEALS THE ASSESSEES / LD. COU NSELS FOR THE ASSESSEES FURNISHED SEPARATE APPLICATIONS FOR WITHDRAWAL OF T HE APPEALS. 3. DURING THE COURSE OF HEARING THE LD. COUNSELS FO R THE ASSESSEES SUBMITTED THAT SINCE THE ASSESSEES HAVE AVAILED THE IMMUNITY SCHEME I.E.; VIVAD SE VISHWAS AND THE INCOME TAX DEPARTMENT HAS SINCE ISS UED FORM NO. 3 / 4 , IN RESPONSE TO THE APPLICATIONS FILED BY THE ASSESSEES , UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THEREFORE TH E APPEALS OF THE ASSESSEES MAY BE ALLOWED TO BE WITHDRAWN. THE DETAILS OF ABOV E SAID CERTIFICATES ARE AS UNDER: SL.NO. APPEAL NO. NAME OF CASE CERTIFICATE NO. 1. ITA NO. 79/JODH/2019 INDU BALA MALANI 3404729301 20421 2. ITA NO. 80/JODH/2019 INDU BALA MALANI 3404718101 20421 3. ITA NO. 82/JODH/2019 DINESH MALANI 3405412501204 21 4. ITA NO. 83/JODH/2019 RAMESH CHANDRA MALANI 340468960120421 5. ITA NO. 408/JODH/2018 RAHUL JAIN 881528070241220 6. ITA NO. 409/JODH/2018 RAHUL JAIN 881536630241220 7. ITA NO. 406/JODH/2018 PARAS MAL JAIN 881709310241220 8. ITA NO. 405/JODH/2018 PARAS MAL JAIN 881701180241220 9. ITA NO. 376/JODH/2018 SHRI RAMESH LOONKER 923670600281220 8 10. ITA NO. 531/JODH/2018 SHRI YOGESH SINGH RATHORE 106245000050121 11. ITA NO. 241/JODH/2018 M/S JAI SHREE RAM TRADING CO. 925829300281220 12. ITA NO. 240/JODH/2018 SHRI PANKAJ AGARWAL 984705310010121 13. ITA NO. 512/JODH/2017 M/S BHILWARA MAHILA URBAN COOPERATIVE BANK LTD. 341502610150421 14. ITA NO. 380/JODH/2019 SIFTR LABS PVT. LTD. 299209770220321 15. ITA NO. 562/JODH/2018 SAVITRI SARDA 792782810081220 16. ITA NO. 473/JODH/2018 SHRI RAJENDRA KUMAR AGARWAL 278514530020321 17. ITA NO. 344/JODH/2018 SAMPAT LAL TRIPATHI 292188360160321 18. ITA NO. 368/JODH/2018 GOPAL LAL PRAJAPAT 292187130160321 19. ITA NO. 370/JODH/2018 LADU LAL GADRI 2306234702 80121 4. THE LD. DR DID NOT OBJECT IF THE ABOVE APPEALS O F THE ASSESSEES ARE DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE APPEALS OF THE ASSESSEE S ARE DISMISSED AS WITHDRAWN. 6. IN THE RESULT, APPEALS OF THE ASSESSEES ARE DISM ISSED. ORDER PRONOUNCED ON 27/04/2021. SD/- SD/- (R.L. NEGI) (N. K. SAINI) JUDICIAL MEMBER VICE PRESIDENT DATED : 27/04/2021 *RANJAN 9 (+! ,-.- / COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. CIT 4. THE CIT(A) 5. DR, ITAT, JODHPUR 6. GUARD FILE