Shri Anupam Chouksey, Bhopal V. The ACIT 2(1), Bhopal

ITA 604/Ind/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1019 (ITAT-INDORE)
• Duration Of Justice: 2 year(s) 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 28-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ORS ITA NO IND; PMC SHRI KAMAL KISHORE BAHETI
• Keywords: TDS
• Section: 13

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NO.917/IND/2019 ASSESSMENT YEAR 2015-16 SHRI KAMAL KISHORE BAHETI , INDORE / VS. ITO 2(2), INDORE ( APPELLANT ) ( REVENUE ) P.A. NO. AHKPB7326H ITA NO.918/IND/2019 ASSESSMENT YEAR 2015-16 SMT. KRATI BAHETI, INDORE / VS. ITO 2(2), INDORE (APPELLANT) (REVENUE ) P.A. NO. A WOPB7165R ITA NO.919/IND/2019 ASSESSMENT YEAR 2015-16 SHRI KAPIL BAHETI, INDORE / VS. ITO 2(2), INDORE (APPELLANT) (REVENUE ) P.A. NO. AHKPB 7322 H SHRI KAMAL KISHORE BAHETI & ORS ITA NO.917/IND/2019 & ORS 2 ITA NO.674/IND/2019 ASSESSMENT YEAR 2010-11 SHRI MOHAMMAD GUFRAN KHAN, UJJAIN / VS. CIT(A), UJJAIN (APPELLANT) (REVENUE ) P.A. NO. A TGPK0982J ITA NO.785/IND/2019 ASSESSMENT YEAR 2010-11 SMT. PRATIBHA JAIN (AGRAWAL), INDORE / VS. ITO 1(4), INDORE (APPELLANT) (REVENUE ) P.A. NO. AH FPJ6446B ITA NO.751/IND/2019 ASSESSMENT YEAR 2015-16 GURU KRIPA FRUIT CO, IND ORE / VS. ITO 5 (2), INDORE (APPELLANT) (REVENUE ) P.A. NO. A ANFG0903B IT(SS)A NO. 212,213,214/IND/2017 & ITA NO.587/IND/2017 ASSESSMENT YEARS 2010-11 TO 2013-14 M/S DILIP MASS COMMUNICATION PVT. LTD, / VS. DCIT CENTRAL - 1, BHOPAL (APPEL LANT) (REVENUE ) P.A. NO. A ACCD7000Q SHRI KAMAL KISHORE BAHETI & ORS ITA NO.917/IND/2019 & ORS 3 ITA NO.991/IND/2019 ASSESSMENT YEAR 2015-16 M/S PARSHV ASSOCIATES, BHOPAL / VS. ITO 1 (2), BHOPAL (APPELLANT) (REVENUE ) P.A. NO. A AMFP0829Q ITA NO.233/IND/2019 ASSESSMENT YEAR 2014-15 CHITRA PANJWAN I , INDORE / VS. ITO 2( 4 ), INDORE (APPELLANT) (REVENUE ) P.A. NO. A DHPP4446M ITA NO.182/IND/2019 ASSESSMENT YEAR 2014-15 SHRI RAM KUMAR GOYAL, INDORE / VS. ITO 1(3), INDORE (APPELLANT) (REVENUE ) P.A. NO. ACJPG8099A ITA NO.215/IND/2018 ASSESSMENT YEAR 2013-14 M/S MASTER INFRABUILD PVT. LTD, INDORE / VS. ACIT - 3(1), INDORE (APPELLANT) (REVENUE ) P.A. NO. AAFCM4741C SHRI KAMAL KISHORE BAHETI & ORS ITA NO.917/IND/2019 & ORS 4 ITA NO.840/IND/2019 ASSESSMENT YEAR 2015-16 M/S BANSAL PATHWAYS (DAMOH-KATNI) PVT. LTD, BHOPAL / VS. ITO 1(1), BHOPAL (APPELLANT) (REVENUE ) P.A. NO. A AFCB5633A ITA NO.101 TO 104/IND/2019 ASSESSMENT YEARS 2007-08 TO 2010-11 M/S R.K. DEVELOPERS, INDORE / VS. DCIT 1(1), INDORE (APPELLANT) (REVENUE ) P.A. NO. A AIFR7996N IT(SS)A NO.49/IND/2019 ASSESSMENT YEAR 2011-12 SHRI RUPESH GORKHE, BHOPAL / VS. DCIT (CENTRAL - 1), BHOPAL (APPELLANT) (REVENUE ) P.A. NO. A GMPG7845D ITA NO.470/IND/2019 ASSESSMENT YEAR 2015-16 SMT. SNEHLATA KHANDELWAL, INDORE / VS. ITO 5 ( 1 ), INDORE (AP PELLANT) (REVENUE ) P.A. NO. A DUPK6566A SHRI KAMAL KISHORE BAHETI & ORS ITA NO.917/IND/2019 & ORS 5 ITA NO.199/IND/2018 ASSESSMENT YEAR 2013-14 ACIT 1(1), INDORE / VS. M/S SHREE TIRUPATI BALAJEE FIBC PVT. LTD, DHAR (M.P) ( REVENUE ) ( APPELLANT ) P.A. NO. AANCS471 0P ITA NO.604 & 606/IND/2018 ASSESSMENT YEARS 2005-06 & 2010-11 SHRI ANUPAM CHOUKSEY, BHOPAL / VS. ACIT - 2(1), BHOPAL (APPELLANT) (REVENUE ) P.A. NO. A DCPC1557H ITA NO.282/IND/2019 ASSESSMENT YEAR 2008-09 OM COMMUNICATION, BHOPAL / VS. ITO 1 (1), BHOPAL (APPELLANT) (REVENU E ) P.A. NO. A ABF06119K ITA NO.828/IND/2019 ASSESSMENT YEAR 2014-15 SMT. MEGHA BANSAL , INDORE / VS. ITO 5(1), INDORE (APPELLANT) (REVENUE ) P.A. NO. A MNPM9511D SHRI KAMAL KISHORE BAHETI & ORS ITA NO.917/IND/2019 & ORS 6 IT(SS)A NO.159 TO 165/IND/2018 ASSESSMENT YEAR 2010-11 TO 2016-17 M/S GAJRAJ FINVEST PRIVATE LIMITED, MUMBAI / VS. DCIT (CNTRAL) - 1, INDORE (APPELLANT) (REVENUE ) P.A. NO. A ACCG4228K ITA NO.269/IND/2019 ASSESSMENT YEAR 2014-15 SHRI AKSHAT JAIN, INDORE / VS. DCIT 2(1), INDORE (APPELLANT) (REVENUE ) P.A. NO. AFUP J5040C ITA NO.270/IND/2019 ASSESSMENT YEAR 2014-15 SHRI NANDEEP JAIN, INDORE / VS. DCIT 2(1), INDORE (APPELLANT) (REVENUE ) P.A. NO. A EYPJ0385D ITA NO.930/IND/2019 ASSESSMENT YEAR 2004-05 SWASTIK SPINT E X LTD , INDORE / VS. ACIT 5(1 ), INDORE (APPELLANT) (REVENUE ) P.A. NO. A ACCS4387F SHRI KAMAL KISHORE BAHETI & ORS ITA NO.917/IND/2019 & ORS 7 IT(SS)A NO.166 TO 172/IND/2018 ASSESSMENT YEARS 2010-11 TO 2016-17 M/S VINAY SECURITIES PVT. LTD, INDORE / VS. DCI T (CENTRAL) - 1, INDORE (APPELLANT) (REVENUE ) P.A. NO. A ACCV3417F ITA NO.950/IND/2018 ASSESSMENT YEARS 2010-11 M/S ARK TRANSFORMERS PVT. LTD, INDORE / VS. DCIT 1(1) , BHOPAL (APPELLANT) (REVENUE ) P.A. NO. AABCA2562R ITA NO.185/IND/2019 ASSESSMENT YEARS 2015-16 SHRI MUKUL BAHETY, INDORE / VS. ITO 5(3), INDORE (APPELLANT) (REVENUE ) P.A. NO. A GVPB0787G ITA NO.789/IND/2018 ASSESSMENT YEARS 2009-10 DCIT CENTRAL - 2, INDORE / VS. M/S MOIRA STEEL LTD, INDORE ( REVENUE ) ( APPELLANT ) P.A. NO. A A BCM2051K SHRI KAMAL KISHORE BAHETI & ORS ITA NO.917/IND/2019 & ORS 8 ITA NO.790/IND/2018 ASSESSMENT YEARS 2009-10 DCIT CENTRAL - 2, INDORE / VS. M/S JAIDEEP ISPAT PVT. LTD, INDORE ( REVENUE ) ( APPELLANT ) P.A. NO. AABC J4896R ITA NO.132/IND/2019 ASSESSMENT YEARS 2015-16 SHRI VASANT GANGADHAR DAKWALE (HUF), INDORE / VS. ITO 2 ( 1 ), INDORE (APPELLANT) (RE VENUE ) P.A. NO. A AHHV9532R ITA NO.847/IND/2019 ASSESSMENT YEARS 2014-15 SHRI ABHAY KUMAR JAIN , INDORE / VS. ITO 2 ( 1 ), INDORE (APPELLANT) (REVENUE ) P.A. NO. A FAPJ9009F ITA NO.559/IND/2019 ASSESSMENT YEARS 2016-17 M/S PADMAVATI RETAIL IND IA PVT. LTD, INDORE / VS. ACIT - CPC TDS, GAZIABAD (APPELLANT) (REVENUE ) TAN BPL04245D SHRI KAMAL KISHORE BAHETI & ORS ITA NO.917/IND/2019 & ORS 9 IT(SS)A NO.139/IND/2019 ASSESSMENT YEAR 2012-13 SHRI MANOHARLAL DUDANI INDORE / VS. DCIT CENTRAL - II, BHOPAL (APPELLANT) (REVENUE ) P.A. NO. A BDPD4796 Q ITA NO.40/IND/2019 ASSESSMENT YEAR 2015-16 SHRI RAHUL JAISWAL, INDORE / VS. ACIT 5(1), INDORE (APPELLANT) (REVENUE ) P.A. NO. ADCPJ5600J ITA NO.41/IND/2019 ASSESSMENT YEAR 2015-16 SMT. NAMRATA JAISWAL, INDORE / VS. ACIT 5(1), INDORE (APPELLANT) (REVENUE ) P.A. NO. A ENPJ4919J ITA NO.779/IND/2019 ASSESSMENT YEAR 2015-16 SHRI SURESH RAJWADE, INDORE / VS. ITO 2(1), INDORE (APPELLANT) (REVENUE ) P.A. NO. AELPR6949G SHRI KAMAL KISHORE BAHETI & ORS ITA NO.917/IND/2019 & ORS 10 ITA NO.759/IND/2019 ASSESSMENT YEAR 2011-12 SHR I VENUGOPAL ASAWA , INDORE / VS. ITO 4 (1), INDORE (APPELLANT) (REVENUE ) P.A. NO. A BFPA5157J ITA NO.760/IND/2019 ASSESSMENT YEAR 2011-12 SHRI VIPUL AS A W A , INDORE / VS. ITO 4(1) , INDORE (APPELLANT) (REVENUE ) P.A. NO. A EJPA0809G ITA NO.761/IND/2019 ASSESSMENT YEAR 2011-12 SHRI GAURAV ASAWA, INDORE / VS. ITO 4(1), INDORE (APPELLANT) (REVENUE ) P.A. NO. A FWPA7582E ITA NO.771/IND/2019 ASSESSMENT YEAR 2010-11 SHRI RAKESH GUPTA, BHOPAL / VS. ACIT 1(1), BHOPAL (APPELLANT) (REVENUE ) P.A. NO. AAXPG9477C SHRI KAMAL KISHORE BAHETI & ORS ITA NO.917/IND/2019 & ORS 11 ITA NO.706/IND/2018 ASSESSMENT YEAR 2013-14 M/S R.M. INFRA, BHOPAL / VS. ITO 1(1) , BHOPAL (APPELLANT) (REVENUE ) P.A. NO. AAOFR 9655A ITA NO.433/IND/2019 ASSESSMENT YEAR 2015-16 SHRI NILESH CHHABRA INDORE / VS. ITO 4(1), INDORE (APPELLANT) (REVENUE ) P.A. NO. AE HPC9022M ITA NO.426 & 427/IND/2019 ASSESSMENT YEARS 2015-16 & 2016-17 DR. ARUNESH KUMAR MISHRA MEMORIAL EDUCATION SOCIETY, INDORE / VS. ACIT CPC TDS GAZIABAD (APPELLANT) (REVENUE ) TAN BPLD04330E ITA NO.429/IND/2019 ASSESSMENT YEAR 2015-16 SMT. NARAYANI DEVI MUNDHARA, INDORE / VS. ITO 4(1), INDORE (APPELLANT) (REVENUE ) P.A. NO. A BYPM9970C SHRI KAMAL KISHORE BAHETI & ORS ITA NO.917/IND/2019 & ORS 12 ITA NO.848/IND/2018 ASSESSMENT YEAR 2008-09 M/S BAJAJ G DEVELOPERS AND MARKETING PVT. LTD, INDORE / VS. ITO 1 ( 2 ), INDORE (APPELLANT) (REVENUE ) P.A. NO. A ACCB6593L ITA NO.184/IND/2019 ASSESSMENT YEAR 2015-16 SHRI MAN O J BAHETY , INDORE / VS. ITO 5 ( 3 ), INDORE (APPELLANT) (REVENUE ) P.A. NO. AGVPB0787G ITA NO.234/IND/2019 ASSESSMENT YEAR 2015-16 SHRI RAVI RAMCHANDANI, INDORE / VS. ITO 4(1), INDORE (APPELLANT) (REVENUE ) P.A. NO. A B EP R2114H ITA NO.235/IND/2019 ASSESSMENT YEAR 2015-16 SHRI CHANDU RAMCHANDANI, INDORE / VS. ITO 4(1), INDORE (APPEL LANT) (REVENUE ) P.A. NO. A AZPR3598K SHRI KAMAL KISHORE BAHETI & ORS ITA NO.917/IND/2019 & ORS 13 ITA NO.38/IND/2019 ASSESSMENT YEAR 2015-16 SMT. GAYATRI DEVI JAISWAL, INDORE / VS. AC IT 5 (1), INDORE (APPELLANT) (REVENUE ) P.A. NO. A AZPJ7826J REVENUE BY S HRI HARSHIT BARI , SR.DR A SSESSEE(S) BY S/SHRI S.S. DESHPANDE, VIJAY BANSAL, MS. NISHA LAHOTI, A.G. SASTRI, SMT. SHREYA JAIN, VENUS RAWKA, ANIL KHABYA, P.D. NAGAR, S.N. AGRAWAL, HITESH CHIMNANI, ASHISH GOYAL, N.D. PATWA & SAGAR JAIN, ARS DATE OF HEARING 1 7 .1 2 .2020 DATE OF PRONOUNCEMENT 18 .1 2 .20 20 O R D E R PER BENCH THE ABOVE CAPTIONED APPEALS FILED AT THE INSTANCE O F REVENUE AND ASSESSEE(S) PERTAINING TO ASSESSMENT YEARS AS SHOWN ABOVE ARE DIRECTED AGAINST DIFFERENT ORDERS OF COMMISSION ERS OF INCOME TAX (APPEALS) (IN SHORT LD.CIT(A)]. 2. AT THE OUTSET, LD. COUNSELS FOR THEIR ASSESSEE(S ) SUBMITTED THAT THE ASSESSEE(S) HAD OPTED VIVAD SE VISHWAS SCHEME AND AS PER SCHEME, THE PRESENT APPEALS REQUIRED TO BE WITHDRAW N. ON THE SHRI KAMAL KISHORE BAHETI & ORS ITA NO.917/IND/2019 & ORS 14 OTHER HAND, LD. SR. DR DID NOT OBJECT IF THESE APPE ALS ARE DISMISSED TREATING AS NOT PRESSED UNDER THE SAID SCHEME. 3. IN VIEW OF THE ABOVE, WE DISMISS THESE APPEALS F ILED BY REVENUE/ASSESSEE(S) TREATING THE SAME AS WITHDRAWN/ NOT PRESSED. HOWEVER THE REVENUE/ASSESSEE(S) ARE AT LIBERTY TO F ILE MISCELLANEOUS APPLICATION FOR RECALLING THE ORDER WITHIN THE STIP ULATED TIME AS PER LAW IF THE RESPECTIVE ASSESSEE(S) APPLICATION FOR AVAILING THIS SCHEME COULD NOT BE ACCEPTED BY THE REVENUE FOR SOME REASO N OR IF THE RESPECTIVE ASSESSEE(S) COULD NOT OPT FOR THIS SCHEM E FOR SOME REASON. 4. IN THE RESULT APPEALS OF THE REVENUE/ASSESSEE(S) ARE DISMISSED AS WITHDRAWN/NOT PRESSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 18 .12. 2020. SD/- SD/- ( KUL BHARAT) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER / DATED : 18 DECEMBER, 2020 /DEV COPY TO: THE APPELLANT/RESPONDENT/CIT CONCERNED/CIT (A) CONCERNED/ DR, ITAT, INDORE/GUARD FILE. BY ORDER, ASSTT.REGISTRAR, I.T.A.T., INDORE