Shri Anand Baharani, Jabalpur V. Income Tax Officer Ward 2(1), Jabalpur

ITA 86/JAB/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5605 (ITAT-JABALPUR)
• Duration Of Justice: 1 year(s) 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 26-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 13; 147

Judgement Text

IT A NO S . 86 /JAB/201 9 & 16 - 17/JAB/2020 ANAND BAHARANI V . ITO (AYS. 2011 - 12 TO 2013 - 14) 1 | P A G E IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER & SHRI SANJAY ARORA, ACCOUNTANT MEMBER I.T.A. NOS.86/JAB/2019 & 16 , 17/JAB/2020 ASSESSMENT YEARS: 2011 - 12 TO 2013 - 14 ANAND BAHARANI, 1011, DUTT VILLA, NEAR NIRMAL CHHAYA, NAPIER TOWN, JABALPUR, (MP) - 482001 [ PAN : AWPPB 3809D ] VS. INCOME TAX OFFICER, WARD 2(1), JABALPUR, AAYAKAR BHAWAN, ANNEXE BUILDING, N A PIER TOWN, JABALPUR (M.P.) - 482001 (APPELLANT) (RESPONDENT) ASSESSEE BY SHRI DHIRAJ GHAI, CA REVENUE BY S MT. NEERAJA PRADHAN , CIT - DR SH. I.B. KHANDEL , DR DATE OF HEARING 0 5 /0 2 /202 1 DATE OF PRONOUNCEMENT 0 5 /0 2 /202 1 ORDER P ER S ANJAY A RORA , AM: THIS IS SET OF THREE A PPEALS BY THE A SSESSEE, I.E., FOR THREE CONSECUTIVE YEARS, BEING ASSESSMENT YEARS (AYS . ) 2011 - 12 TO 2013 - 14, AGITATING THE O RDER DATED 09/10/2019 (AY 2011 - 12 ) AND 18/06/2020 (AYS . 2012 - 13 & 2013 - 14 ) BY THE COMMISSIONER OF INCOME TAX (APPEALS - 1), JABALPUR ( CIT(A) FOR SHORT), DISMISSING THE ASSE SSEES APPEALS CONTESTING HIS ASSESSMENTS U NDER SECTION 147 READ WITH SECTION 143(3) OF THE INCOME TAX ACT, 1961 ( THE ACT HEREINAFTER) FOR THESE YEARS. THE APPEALS RAISING COMMON ISSUES, WERE POSTED FOR BEING HEARD AND, ACCORDINGLY, HEARD TOGETHER , AND A RE BEING DISPOSED OF PER A COMMON, CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. IT A NO S . 86 /JAB/201 9 & 16 - 17/JAB/2020 ANAND BAHARANI V . ITO (AYS. 2011 - 12 TO 2013 - 14) 2 | P A G E 2. THE ASSESSEE HAS IN THE CAPTIONED APPEALS FILED APPLICATION THROUGH HIS COUNSEL, SH. GHAI, FOR BEING PERMITTED TO WITHDRAW THE SAME INASMUCH AS HE HAS OPTED FOR VIVAAD SE VISHWAS SCHEME, 2020 AND PAID THE TAX DUE UNDER THE SCHEME ON ACCEPTANCE OF HIS APPLICATIONS THEREUNDER. AT THE TIME OF HEARING, SH. GHAI WOULD THOUGH INFORM THAT WHILE FORM 3 UNDER THE SAID SCHEME, INDICATING A CLOSURE OF THE DISPUTE , HAS BEEN RECEIVED I N TWO APPEALS, IT HAS NOT BEEN IN ONE APPEAL, I.E., ITA NO. 86/JAB/2019 . THE LD. CIT - DR ALSO DID NOT RAISE ANY OBJECTION TO THE ASSESSEES SAID WITHDRAWAL REQUEST. 3. WE HAVE HEARD THE PARTIES. IN VIEW OF THE FOREGOING, WE HAVE NO HESITATION IN, ACCEDING TO THE ASSESSEES REQUEST, PERMIT WITHDRAWAL OF THE CAPTIONED APPEALS. SO, HOWEVER, AS FORM 3 IS PENDING IN ONE CASE, OR THERE COULD BE A TECHNICAL ISSUE PRECLUDING THE ACCEPTANCE OF THE ASSESSEES APPLICATION /S UNDER VSVS, 2020, WE GRANT LIBERTY TO THE A SSESSEE TO MOVE THIS TRIBUNAL FOR RESTORATION OF ANY OF THE CAPTIONED APPEALS IN CASE HIS APPLICATION /S UNDER THE SAID SCHEME IS, FOR ANY REASON, NOT ACCEPTED. WE DECIDE ACCORDINGLY. 4 . IN THE RESULT, THE ASSESSEES CAPTIONED APPEAL S ARE DISMISSED AS WITHDRAWN . SD/ - SD/ - (N.R.S.GANESAN) (SANJAY ARORA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 05 / 02 /202 1 *AMIT/ - (P) //TRUE COPY//