Sri Chetan Adesara, Jamshedpur V. ACIT,Central Circle, Jamshedpur

ITSSA 22/RAN/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2086 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 11 month(s) 7 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 04-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 27-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: INDERJI T SINGH
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, E-COURT AT KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. GODARA, JUDICIAL MEMBER) I.T.(S.S.)A. NOS. 21 & 22/RAN/2018 ASSESSMENT YEARS: 2012-13 & 2013-14 SRI CHETAN ADESARA......................................................................................APPELLANT [PAN: ACZPA 9589 K] VS. ACIT, CENTRAL CIRCLE, JAMSHEDPUR..............................................................................RESPONDENT I.T.(S.S.)A. NOS. 23 & 24/RAN/2018 ASSESSMENT YEARS: 2012-13 & 2013-14 SRI PRAFULLA CHANDRA ADESARA.................................................................APPELLANT [PAN: ABCPA 9414 D] VS. ACIT, CENTRAL CIRCLE, JAMSHEDPUR..............................................................................RESPONDENT I.T.(S.S.)A. NOS. 25 & 26/RAN/2018 ASSESSMENT YEARS: 2012-13 & 2013-14 SMT. HETAL ADESARA......................................................................................APPELLANT [PAN: AENPA 1014 P] VS. ACIT, CENTRAL CIRCLE, JAMSHEDPUR..............................................................................RESPONDENT I.T.(S.S.)A. NOS. 27 & 28/RAN/2018 ASSESSMENT YEARS: 2012-13 & 2013-14 SMT. LEENA ADESARA.....................................................................................APPELLANT [PAN: AMIPA 5953 E] VS. ACIT, CENTRAL CIRCLE, JAMSHEDPUR..............................................................................RESPONDENT I.T.(S.S.)A. NOS. 29 & 30/RAN/2018 ASSESSMENT YEARS: 2012-13 & 2013-14 SMT. JASMINE ADESARA.................................................................................APPELLANT [PAN: AENPA 6285 Q] VS. ACIT, CENTRAL CIRCLE, JAMSHEDPUR..............................................................................RESPONDENT 2 I.T.(S.S.)A. NOS. 21 TO 34/RAN/2018 & I.T.(S.S.)A. NOS. 21 TO 26/RAN/2019 ASSESSMENT YEARS: 2012-13 & 2013-14 SRI CHETAN ADESARA & OTHERS. I.T.(S.S.)A. NOS. 31, 32 & 33, 34/RAN/2018 ASSESSMENT YEARS: 2012-13 & 2013-14 SRI MANISH ADESARA.................................APPELLANT L/H OF SHASHIKANT ADESARA [PAN: ACXPA 0526 G] VS. ACIT, CENTRAL CIRCLE, JAMSHEDPUR..............................................................................RESPONDENT I.T.(S.S.)A. NOS. 21 & 22/RAN/2019 ASSESSMENT YEARS: 2012-13 & 2013-14 SRI PIYUSH ADESARA.......................................................................................APPELLANT [PAN: AFCPA 2110 E] VS. ACIT, CENTRAL CIRCLE, JAMSHEDPUR..............................................................................RESPONDENT I.T.(S.S.)A. NOS. 23 & 24/RAN/2019 ASSESSMENT YEARS: 2012-13 & 2013-14 SMT. PASAM ADESARA...................................................................................APPELLANT [PAN: ACXPA 0527 H] VS. ACIT, CENTRAL CIRCLE, JAMSHEDPUR..............................................................................RESPONDENT I.T.(S.S.)A. NOS. 25 & 26/RAN/2019 ASSESSMENT YEARS: 2012-13 & 2013-14 SMT. VASANTI ADESARA..................................................................................APPELLANT [PAN: ABCPA 1471 C] VS. ACIT, CENTRAL CIRCLE, JAMSHEDPUR..............................................................................RESPONDENT APPEARANCES BY: SH. DEVESH PODDAR, A/R, APPEARED ON BEHALF OF THE ASSESSEE. SH. INDERJIT SINGH, CIT(D/R), APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : NOVEMBER 26 TH , 2020 DATE OF PRONOUNCING THE ORDER : DECEMBER 4 TH , 2020 ORDER PER BENCH : THESE APPEALS FILED BY THE ASSESSEES ARE DIRECTED AGAINST SEPARATE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-3, PATNA, [HEREINAFTER THE CIT(A)], 3 I.T.(S.S.)A. NOS. 21 TO 34/RAN/2018 & I.T.(S.S.)A. NOS. 21 TO 26/RAN/2019 ASSESSMENT YEARS: 2012-13 & 2013-14 SRI CHETAN ADESARA & OTHERS. PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DATED 30.10.2018 AND 11.01.2019 FOR THE ASSESSMENT YEARS 2012-13 AND 2013-14 RESPECTIVELY. 2. THE LD. COUNSEL FOR THE ASSESSEES SUBMITTED THAT THE ASSESSEES ARE AVAILING THE VIVAD SE VISHWAS SCHEME AND HAVE FILED APPLICATIONS IN THIS REGARD. HE WANTED AN ADJOURNMENT OR IN THE ALTERNATIVE SUBMITTED THAT ALL THESE APPEALS MAY BE DISMISSED AS WITHDRAWN WITH A CLAUSE FOR PROTECTION THAT, IF THEIR APPLICATIONS UNDER THE SCHEME ARE REJECTED BY THE AUTHORITIES, ALL THESE APPEALS MAY BE RESTORED. HE SUBMITTED THAT IF SUCH AN ASSURANCE IS RECORDED IN THE ORDER, HE WOULD WITHDRAW THESE APPEALS BEFORE THE TRIBUNAL. THE LD. DR HAD NO OBJECTION. 3. AFTER HEARING RIVAL CONTENTIONS, WE DISMISS ALL THESE APPEALS AS WITHDRAWN WITH THE CONDITION THAT, THE APPEALS WILL BE RESTORED BEFORE THE ITAT, IN CASE THE AUTHORITIES DO NOT APPROVE THE APPLICATIONS FILED BY THE ASSESSEES FOR RESOLUTION OF THE DISPUTE UNDER VIVAD SE VISHWAS SCHEME . 4. IN THE RESULT, APPEALS OF THE ASSESSEES ARE DISMISSED AS WITHDRAWN. KOLKATA, THE 4 TH DECEMBER, 2020. SD/- SD/- [S.S. GODARA] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 04.12.2020 BIDHAN 4 I.T.(S.S.)A. NOS. 21 TO 34/RAN/2018 & I.T.(S.S.)A. NOS. 21 TO 26/RAN/2019 ASSESSMENT YEARS: 2012-13 & 2013-14 SRI CHETAN ADESARA & OTHERS. COPY OF THE ORDER FORWARDED TO: 1. SRI CHETAN ADESARA, H. NO.-10, CONTRACTORS AREA, ROAD NO. 4, BISTUPUR, JAMSHEDPUR, JHARKHAND-831 001. 2. SRI PRAFULLA CHANDRA ADESARA, H. NO.-10, CONTRACTORS AREA, ROAD NO. 4, BISTUPUR, JAMSHEDPUR, JHARKHAND-831 001. 3. SMT. HETAL ADESARA, H. NO.-10, CONTRACTORS AREA, ROAD NO. 4, BISTUPUR, JAMSHEDPUR, JHARKHAND-831 001. 4. SMT. LEENA ADESARA, H. NO.-10, CONTRACTORS AREA, ROAD NO. 4, BISTUPUR, JAMSHEDPUR, JHARKHAND-831 001. 5. SMT. JASMINE ADESARA, H. NO.-10, CONTRACTORS AREA, ROAD NO. 4, BISTUPUR, JAMSHEDPUR, JHARKHAND-831 001. 6. SRI MANISH ADESARA, L/H OF SHASHIKANT ADESARA, H. NO.-10, CONTRACTORS AREA, ROAD NO. 4, BISTUPUR, JAMSHEDPUR, JHARKHAND-831 001. 7. SRI PIYUSH ADESARA, H. NO.-10, CONTRACTORS AREA, ROAD NO. 4, BISTUPUR, JAMSHEDPUR, JHARKHAND-831 001. 8. SMT. PASAM ADESARA, H. NO.-10, CONTRACTORS AREA, ROAD NO. 4, BISTUPUR, JAMSHEDPUR, JHARKHAND-831 001. 9. SMT. VASANTI ADESARA, H. NO.-10, CONTRACTORS AREA, ROAD NO. 4, BISTUPUR, JAMSHEDPUR, JHARKHAND-831 001. 10. ACIT, CENTRAL CIRCLE, JAMSHEDPUR. 11. CIT(A)-3, PATNA. 12. CIT- 13. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER PRIVATE SECRETARY ITAT, KOLKATA BENCHES