Shri Kailash Narayan Jaiswal, Sagar V. Assistance Commissioner of Income Tax,Circle-Sagar, Sagar

ITSSA 16/JAB/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5625 (ITAT-JABALPUR)
• Duration Of Justice: 3 year(s) 2 month(s) 16 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 02-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 16-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 48; 68; 263; 63

Judgement Text

IT A NO. 48/JAB/2015 & O THERS MAHESH KEMTANI & O RS . 1 | P A G E IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI NRS GANESAN, JUDICIAL MEMBER & SHRI SANJAY ARORA, ACCOUNTANT MEMBER IT A NO S . 48 TO 52 /JAB/20 1 5 ASSESSMENT Y EAR S : 200 7 - 0 8 TO 2011 - 12 MAHESH KEMTANI , JABALPUR (M.P.) [ PAN : AEUPK 5304H ] V S. COMMISSIONER OF INCOME TAX - 1, JABALPUR (APPELLANT ) ( RESPONDENT ) ITA NO. 55 /JAB/20 1 5 ASSESSMENT Y EAR: 2008 - 0 9 ROBIN KHATWANI, JABALPUR (M.P.) [ PAN : AJBPK 3122B ] V S. COMMISSIONER OF INCOME TAX - 1, JABALPUR (APPELLANT ) (RESPONDENT) ITA NO. 56 /JAB/20 1 5 ASSESSMENT Y EAR: 20 10 - 11 RAJ KEMTANI, JABALPUR (M.P.) [ PAN : AIGPK 2131G ] V S. COMMISSIONER OF INCOME TAX - 1, JABALPUR (APPELLANT ) (RESPONDENT) ITA NO S . 60 TO 62 & 70 /JAB/20 1 5 ASSESSMENT Y EAR S : 2009 - 10 TO 2011 - 12 & 200 7 - 0 8 KEMTANI PROJECTS PVT. LTD., JABALPUR (M.P.) [PAN: AACCP 2744N ] V S. COMMISSIONER OF INCOME TAX - 1, JABALPUR (APPELLANT ) (RESPONDENT) IT A NO. 48/JAB/2015 & O THERS MAHESH KEMTANI & O RS . 2 | P A G E ITA NO S . 63 TO 65, 68 & 69 /JAB/20 15 ASSESSMENT Y EAR S : 2005 - 06 TO 2007 - 08, 2010 - 11 & 2011 - 12 RAMCHAND KHATWANI & SONS (HUF) , JABALPUR (M.P.) [ PAN : AAFHR 7264C ] V S. COMMISSIONER OF INCOME TAX - 1, JABALPUR (APPELLANT ) (RESPONDENT) ITA NO S . 75 & 76 /JAB/20 15 ASSESSMENT Y EAR S : 2010 - 11 & 2011 - 12 SHRI RA J K UMAR K EMT ANI, JABALPUR (M.P.) [ PAN : AGPPK9558C ] V S. COMMISSIONER OF INCOME TAX - 1, JABALPUR (APPELLANT ) (RESPONDENT) APPELLANT BY SHRI RAHUL BARDIA , C A RESPONDENT BY SMT. NEER A JA PRADHAN, CIT - DR DATE OF HEARING 0 3 / 02 /202 1 DATE OF PRONOUNCEMENT 03 / 02 /202 1 ORDER PER BENCH : 1. IN ALL THE AFORE - SPECIFIED APPEALS BEFORE THE TRIBUNAL , THE A SSESSEE /S HAS MOVED AN APPLICATION SEEKING PERMISSION FOR WITHDRAWAL OF ITS APPEAL / S . A LL THESE APPEALS ARE AGAINST AN ORDER /S UNDER S ECTION 263 OF THE INCOME TAX ACT, 1961 . AS EXPLAINED IN THE SAID WITHDRAWAL APPLICATIONS, THE APPEAL / S HA S BECOME INFRUCTUOUS IN VIEW OF THE ASSESSMENT /S , MADE IN PURSUANCE OF THE IMPUGNED ORDER /S , HAV ING , UPON NECESSARY RELIEF HAVING BEEN GRANTED IN FIRST APPEAL, EITHER BEEN NOT APPEALED AGAINST BY THE DEPARTMENT OR BEING NO LONGER PENDING BEFORE THE TRIBUNAL , SO THAT IT A NO. 48/JAB/2015 & O THERS MAHESH KEMTANI & O RS . 3 | P A G E THE SAME HA S ATTAINED FINALITY. THE CIT - DR ALSO DID NOT RAISE ANY OBJECTION TO THE ACCEPTANCE OF THE SAID REQUEST S/ BY THE ASSESSEES. 2. IN VIEW OF THE FOREGOING, WE HAVE NO HESITATION IN PERMITTING, EVEN AS OBSERVED BY THE BENCH DURING HEARING, THE WITHDRAWAL OF THE APPEALS UNDER REFERENCE. WE DECIDE ACCORDINGLY. 3. IN THE RESULT, ALL THE APPEALS ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 03 , 202 1 SD/ - SD/ - (N.R.S.GANESAN) (SANJAY ARORA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 03 / 02 /202 1 / / T R U E C O P Y / /