Appeal Details
Counselvise Citation
[2020] 110 COUNSELVISE.COM (IT) 6327 (ITAT-PATNA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 6 month(s) 11 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
17-09-2020
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
SMC
Assessment Year
misc
Appeal Filed On
07-03-2019
Judgement Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, VIRTUAL HEARING AT KOLKATA [BEFORE SHRI S. S. GODARA, JM & DR. A. L. SAINI, A M] ITA NO.98/PAT/2019 AY: 2015-16 SANDEEP KUMAR (PAN:BCJPK8365G) (REP. BY SMIT SOURABH, AR) VS. ITO, WARD-6(2), PATNA (REP. BY SHRI AJAY KUMAR, ADDL. CIT, SR. DR ITA NO.96/PAT/2019 AY: 2012-13 APEKSHA INTERNATIONAL FOUNDATION (PAN:AACTA6697F) (REP. BY : SANJEEV KUMAR ANWAR, ADVOCATE) VS. ACIT, CIRCLE-1, MUZAFFARPUR (REP. BY SHRI AJAY KUMAR, ADDL. CIT, SR. DR ITA NO.97/PAT/2019 AY: 2013-14 APEKSHA INTERNATIONAL FOUNDATION (PAN:AACTA6697F) (REP. BY : SANJEEV KUMAR ANWAR, ADVOCATE) VS. ITO, EXEMPTION WARD, MUZAFFARPUR (REP. BY SHRI AJAY KUMAR, ADDL. CIT, SR. DR ITA NO.86/PAT/2019 AY: 2013-14 SHRAWAN KUMAR MODI (PAN:AIZPM3225G) (REP. BY: SHRI ALOK KUMAR, ADVOCATE) VS. ITO, WARD-1(4), MOTIHARI (REP. BY SHRI AJAY KUMAR, ADDL. CIT, SR. DR) ITA NO.82/PAT/2019 AY: 2009-10 SHAKILA DEVI, MUZAFFARPUR (PN: AGTPD3283H) (REP. BY: SHRI JAI PRAKASH AGRAWAL, ADVOCATE) VS. ITO,WARD-2(1), MUZAFFARPUR (REP. BY SHRI AJAY KUMAR, ADDL. CIT, SR. DR) ITA NO.81/PAT/2019 AY: 2009-10 VISHWANATH PRASAD, MUZAFFARPUR (PAN: AERPP0918D) (REP. BY SHRI JAI PRAKASH AGRAWAL, ADVOCATE) VS. ITO,WARD-2(1), MUZAFFARPUR (REP. BY SHRI AJAY KUMAR, ADDL. CIT, SR. DR) ITA NO.78&79/PAT/2019 AY: 2013-14 & 2013-14 MANOJ KUMAR SINGH, CHAPRA (PAN: BDRPS5247J) (REP. BY : SHRI RAKESH KUMAR, ADVOCATE VS. ITO,WARD-2(2), CHAPRA (REP. BY SHRI AJAY KUMAR, ADDL. CIT, SR. DR) ITA NO.66/PAT/2019 AY: 2014-15 NAMITA KANODIA, MUZAFFARPUR (PAN: ANOPK6253A) (REP. BY: SRI SANJEEV KUMAR ANWAR, ADVOCATE) VS. ITO,WARD-1(2), MUZAFFARPUR (REP. BY SHRI AJAY KUMAR, ADDL. CIT, SR. DR) 2 DATE OF HEARING : 17.09.2020 DATE OF PRONOUNCEMENT: 17.09.2020 ORDER PER BENCH : ALL THE ABOVE CAPTIONED NINE APPEAL(S) PRE FERRED BY DIFFERENT ASSESSEES ARE AGAINST THE SEPARATE ORDER(S) OF COMMISSIONER OF INCOME TAX(A) INVOLVING PROCEEDINGS U/S. 143(3) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO A S THE ACT). HEARD BOTH THE PARTIES. CASE FILE(S) PERUSED. 2. LEARNED AUTHORIZED REPRESENTATIVE(S) APPEARING AT ALL THE ASSESSEES BEHEST SUBMITTED AT THE OUTSET THAT THEY ARE AVAILING SETTLEMENT BRO UGHT UNDER THE VIVAD SE VISHWAS SCHEME 2020 BY FILING NECESSARY APPLICATION(S) TO THIS E FFECT. THE REVENUE IS FAIR ENOUGH IN NOT DISPUTING THIS CLINCHING FACTUAL POSITION. 3. FACED WITH THESE SITUATION, WE DISMISS ALL THE I NSTANT APPEAL(S) AS WITHDRAWN WITH A RIDER THAT THE SAME SHALL BE RESTORED IN CASE THE A SSESSEE(S) FAIL TO AVAIL THE SETTLEMENT BROUGHT UNDER THE VIVAD SE VISHWAS SCHEME, 2020 . 4. THESE NINE APPEAL(S) OF ASSESSEES ARE DISMISSED AS WITHDRAWN IN ABOVE TERMS. A COPY OF THIS COMMON ORDER BE PLACED IN THE RESPECTIVE CA SE FILES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 17 TH SEPTEMBER, 2020 AT THE TIME OF HEARING. SD/- SD/- ( ) ( ) (DR. A. L. SAINI) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 17TH SEPTEMBER, 2020 **JD/DKP.(SR.P.S.) 3 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 1. SHRI SANDEEP KUMAR, CHUTKIYA BAZA R, P. S. MALSALAMI, PATNA CITY, PATNA, BIHAR-800008. 2. APEKSHA INTERNATIONAL FOUNDATION , CHAKBASU LANE , KACHICHI SARAI, P.O. RAMANA, MUZAFFARPUR, BIHAR-842002. 3. SHRI SHRAWAN KUMAR MODI, PROP. M/S. MODI TRADERS , GYAN BABU CHOWK, MOTHIHARI-845401. 4. SMT. SHAKILA DEVI, SARAIYAGANJ, MUZAFFARPUR, BIH AR-842001. 5. SHRI VISHWANATH PRASAD, SARAIYAGANJ, MUZAFFARPU R, BIHAR-842001. 6. SHRI MANOJ KUMAR SINGH, PROP. M/S. RAVI STORE, EKMA BLOCK ROAD, EKMA, CHAPRA, SARAN-841208. 7. SMT. NAMITA KANODIA, NEW AREA, SIKANDARPUR, MUZ AFFARPUR-842001. 2 RESPONDENT ITO, WARD-6(2), PATNA, ACIT, CIRCLE-1, MUZAFFARPUR, ITO, EXEMPTION WARD, MUZAFFARPUR, ITO, WARD-1(4), MOTIHA RI, ITO, WARD- 1(1), BHAGALPUR, ITO,WARD-2(1), MUZAFFARPUR, ITO,WA RD-2(2), CHAPRA, ITO,WARD-1(2), MUZAFFARPUR 3. 4. 5. CIT(A), CIT- , DR, ITAT, PATNA BY OR DER/ , SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO ,
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