Shri Sandeep Kumar Kewlani, Katni V. Deputy Commissioner of Income Tax Central Circle, Jabalpur

ITA 6/JAB/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2355 (ITAT-JABALPUR)
• Duration Of Justice: 1 year(s) 4 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 30-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SWATI AGARWAL
• Section: 143(3); 201; 147

Judgement Text

ITA NOS. 04 TO 11/JAB/2020 (AY 2011-12) ANIL KUMAR KEWLANI & ORS. V. DY. CIT 1 IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH , JABALPUR (SMC) (THROUGH VIDEO CONFERENCING) BEFORE SH. SANJAY ARORA, HON'BLE ACCOUNTANT MEMBER ITA NO. 4/JAB/2020 ASSESSMENT YEAR/S: 2011-12 ANIL KUMAR KEWLANI, KATNI (M.P.) [PAN: AETPK 8560Q] VS. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JABALPUR (M.P.) (APPELLANT) (RESPONDENT) ITA NO. 5/JAB/2020 MAHESH KEWLANI, KATNI (M.P.) [PAN:AEUPK 4858A] VS. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JABALPUR (M.P.) (APPELLANT) (RESPONDENT) ITA NO. 6/JAB/2020 SANDEEP KUMAR KEWLANI, KATNI (M.P.) [PAN:AEUPK 4653H] VS. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JABALPUR (M.P.) (APPELLANT) (RESPONDENT) ITA NO. 7/JAB/2020 JYOTI KEWLANI, KATNI (M.P.) [PAN: ACSPD 4925D] VS. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JABALPUR (M.P.) (APPELLANT) (RESPONDENT) ITA NOS. 04 TO 11/JAB/2020 (AY 2011-12) ANIL KUMAR KEWLANI & ORS. V. DY. CIT 2 ITA NO. 8/JAB/2020 MANISHA DEVI KEWLANI, KATNI (M.P.) [PAN: AIBPK 0026F] VS. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JABALPUR (M.P.) (APPELLANT) (RESPONDENT) ITA NO. 9/JAB/2020 SHARDA DEVI KEWLANI, KATNI (M.P.) [PAN: AEUPK 4859B] VS. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JABALPUR (M.P.) (APPELLANT) (RESPONDENT) ITA NO. 10/JAB/2020 ARVIND KUMAR KEWLANI, KATNI (M.P.) [PAN: AETPK 8163M] VS. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JABALPUR (M.P.) (APPELLANT) (RESPONDENT) ITA NO. 11/JAB/2020 DEVRAJ KEWLANI, KATNI (M.P.) [PAN: AEUPK 4634G] VS. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JABALPUR (M.P.) (APPELLANT) (RESPONDENT) APPELLANT BY SH. RAHUL BARDIA, CA RESPONDENT BY MS. SWATI AGARWAL, SR. DR DATE OF HEARING 29/06/2021 DATE OF PRONOUNCEMENT 29/06/2021 ORDER ITA NOS. 04 TO 11/JAB/2020 (AY 2011-12) ANIL KUMAR KEWLANI & ORS. V. DY. CIT 3 PER SANJAY ARORA, AM THIS IS A SET OF EIGHT APPEALS BY DIFFERENT ASSESSE ES BELONGING TO A FAMILY (KEWLANI FAMILY) CHALLENGING THE DISMISSAL OF THEIR APPEALS CONTESTING THEIR ASSESSMENTS UNDER SECTION 147 READ WITH SEC. 143(3) OF THE INCOME TAX ACT, 1961 (THE ACT HEREINAFTER) FOR ASSESSMENT YEAR 20 11-12, I.E., CONSEQUENT TO A SEARCH UNDER SECTION 132(1) OF THE ACT, BY THE COMM ISSIONER OF INCOME TAX (APPEALS)-3, BHOPAL (CIT(A) FOR SHORT) VIDE HIS S EPARATE ORDERS DATED 25/11/2019 (IN THE CASE OF MANISHA KEWLANI) AND 28/ 11/2019 (IN OTHER CASES). THE FACTS AND CIRCUMSTANCES OF THE APPEALS BEING TH E SAME, AS WELL AS THE SAME RAISING SIMILAR ISSUES, THE APPEALS WERE FIXED FOR HEARING TOGETHER, AND ARE BEING DISPOSED OF PER A COMMON ORDER FOR THE SAKE OF CONV ENIENCE. 2. AT THE VERY OUTSET, IT WAS SUBMITTED BY THE LD. COUNSEL FOR THE ASSESSEE/S, SHRI BARDIA, THAT THE ASSESSEE/S HAS OPTED FOR VIV AD SE VISWAS SCHEME, 2019, DEPOSITING THE REQUISITE TAX THEREUNDER WITH THE CE NTRAL GOVERNMENT. IN FACT, IN ALL CASES, THE SETTLEMENT OF DISPUTE HAS LED TO A R EFUND TO THE ASSESSEE TOWARD WHICH THE REQUISITE CERTIFICATE UNDER THE DIRECT TA X VIVAD SE VISWAS ACT, 2020 (DTVSV ACT) READ WITH THE RELEVANT RULE, I.E., FO RM 3, SINCE RECEIVED, IS ALSO ENCLOSED ALONG WITH THE WITHDRAWAL APPLICATION/S. T HE ASSESSEE/S, THUS, DOES NOT INTEND TO PROSECUTE HIS/HER CAPTIONED APPEAL/S, AND , ACCORDINGLY, PRAYS FOR WITHDRAWING THE SAME. THE LD. SR. DR, MS. AGGARWAL, DID NOT HAVE ANY OBJE CTION TO THE ASSESSEE/S WITHDRAWING HIS/HER APPEAL/S UNDER THE C IRCUMSTANCES. 3. I HAVE HEARD THE PARTIES. FORM 3, SIGNIFYING THE ACCEPTANCE OF THE ASSESSEE(S)S APPLICATION UNDER THE VSV SCHEME, 201 9 HAS BEEN ISSUED IN ALL CASES BY THE REVENUE ON 28/12/2020 OR 29/12/2020. I N VIEW OF THE ASSESSEE/S HAVING OPTED FOR AVAILING THE BENEFITS UNDER THE DT VSV ACT, HE HAS, IN PRINCIPLE, RELINQUISHED HIS RIGHTS UNDER THE APPEAL , WHICH BECOMES ITA NOS. 04 TO 11/JAB/2020 (AY 2011-12) ANIL KUMAR KEWLANI & ORS. V. DY. CIT 4 UNMAINTAINABLE UNDER THE SAID ACT. THE ASSESSEE(S) S SAID APPEAL IS, ACCORDINGLY, PERMITTED TO BE WITHDRAWN. I DECIDE AC CORDINGLY. 4. IN THE RESULT, THE ASSESSEE(S)S APPEAL IS DISMI SSED AS WITHDRAWN/NOT MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT ON JUNE 29, 2021 SD/ - (SANJAY ARORA) A CCOUNTANT MEMBER DATED: 29/06/2021 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANTS: I. SHRI ANIL KUMAR KEWLANI II. SH. MAHESH KEWLANI III. SH. SANDEEP KUMAR KEWLANI IV. SMT. JYOTI KEWLANI V. SMT. MANISHA DEVI KEWLANI, VI. SMT. SHARDA DEVI KEWLANI VII. SH. ARVIND KUMAR KEWLANI VIII. SH. DEVRAJ KEWLANI T-36 KAREN LINES, MADHAV NAGAR, KATNI 483501 2. THE RESPONDENT: DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JABALPUR (M.P.) 3. THE PR. CIT (CENTRAL), BHOPAL 4. THE CIT(A)-3, BHOPAL 5. THE SR. DR, ITAT, JABALPUR 6. GUARD FILE // TRUE COPY //