Appeal details
Counselvise Citation
[2021] 108 COUNSELVISE.COM (IT) 7036 (ITAT-RAIPUR)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 6 month(s) 19 day(s)
Appellant
Respondent
Appeal Type
Income Tax (Search & Seizure) Appeal
Pronouncement Date
26-03-2021
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
DB
Assessment Year
2014-2015
Appeal Filed On
07-09-2018
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, AT PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER IT(SS)A NOS.46 & 47/RPR/2018 / ASSESSMENT YEARS : 2013-14 & 2014-15 SEEMA KANKARIA, D-104, SECTOR-1, DEVENDRA NAGAR,RAIPUR (C.G.) RESIDENTIAL ADDRESS : MIG-73,VAISHALI NAGAR, BHILAI, DURG (CG), PAN : AJXPK0072C VS. ACIT, CENTRAL CIRCLE-1, RAIPUR APPELLANT RESPONDENT IT(SS)A NO.48/RPR/2018 / ASSESSMENT YEAR : 2014-15 VIJAY KUMAR KANKARIA (HUF), H.NO.21/447, SUMEET, NEAR HOLY HEARTS SCHOOL, CIVIL LINES, RAIPUR (CG) PAN : AADHK4711K VS. ACIT, CENTRAL CIRCLE-1, RAIPUR APPELLANT RESPONDENT IT(SS)A NO.49/RPR/2018 / ASSESSMENT YEAR : 2014-15 VIJAY KUMAR KANKARIA, H.NO.21/447, SUMEET, NEAR HOLY HEARTS SCHOOL, CIVIL LINES, RAIPUR (CG) PAN : AFFPK1765C VS. ACIT, CENTRAL CIRCLE-1, RAIPUR APPELLANT RESPONDENT IT(SS)A NO.50/RPR/2018 / ASSESSMENT YEAR : 2014-15 NAMIT KANKARIA, H.NO.21/447, SUMEET, NEAR HOLY HEARTS SCHOOL, CIVIL LINES, RAIPUR (CG) PAN : AKNPK2192C VS. ACIT, CENTRAL CIRCLE-1, RAIPUR APPELLANT RESPONDENT IT(SS)A NO.51 & 52/RPR/2018 / ASSESSMENT YEARS : 2013-14 & 2014-15 NAMIT KANKARIA (HUF), H.NO.21/447, SUMEET, NEAR HOLY HEARTS SCHOOL, CIVIL LINES, RAIPUR (CG) PAN : AAEHN8787M VS. ACIT, CENTRAL CIRCLE-1, RAIPUR APPELLANT RESPONDENT KANKARIA GROUP 2 IT(SS)A NO.54/RPR/2018 / ASSESSMENT YEAR : 2014-15 AJEET KUMAR KANKARIA (HUF), H.NO.21/447, SUMEET, NEAR HOLY HEARTS SCHOOL, CIVIL LINES, RAIPUR (CG) PAN : AAFHA0307P VS. ACIT, CENTRAL CIRCLE-1, RAIPUR APPELLANT RESPONDENT IT(SS)A NO.55 & 56/RPR/2018 / ASSESSMENT YEARS : 2013-14 & 2014-15 MADHU KANKARIYA, H.NO.21/447, SUMEET, NEAR HOLY HEARTS SCHOOL, CIVIL LINES, RAIPUR (CG) PAN : AGTPM2136L VS. ACIT, CENTRAL CIRCLE-1, RAIPUR APPELLANT RESPONDENT IT(SS)A NO.57/RPR/2018 / ASSESSMENT YEAR : 2014-15 PANKAJ KUMAR KANKARIA, H.NO.48/1387, DESHNA, NEAR SBI ZONAL OFFICE, BYRON BAZAR, RAIPUR (CG) PAN : AEYPK1454L VS. ACIT, CENTRAL CIRCLE-1, RAIPUR APPELLANT RESPONDENT IT(SS)A NO.58 & 59/RPR/2018 / ASSESSMENT YEARS : 2013-14 & 2014-15 PANKAJ KUMAR KANKARIA (HUF), H.NO.21/447, SUMEET, NEAR HOLY HEARTS SCHOOL, CIVIL LINES, RAIPUR (CG), PAN : AAKHP3142E VS. ACIT, CENTRAL CIRCLE-1, RAIPUR APPELLANT RESPONDENT IT(SS)A NO.60/RPR/2018 / ASSESSMENT YEAR : 2014-15 PAWAN KUMAR KANKARIYA, H.NO.48/1387, DESHNA, PUNJABI COLONY, INFRONT OF DR. FARISHTA, NEAR SBI ZONAL OFFICE, BYRON BAZAR, RAIPUR (CG) PAN : AHQPK0273J VS. ACIT, CENTRAL CIRCLE-1, RAIPUR APPELLANT RESPONDENT KANKARIA GROUP 3 IT(SS)A NO.61/RPR/2018 / ASSESSMENT YEAR : 2014-15 PAWAN KUMAR KANKARIYA (HUF), H.NO.21/447, SUMEET, NEAR HOLY HEARTS SCHOOL, CIVIL LINES, RAIPUR (CG) PAN : AAMHP2538L VS. ACIT, CENTRAL CIRCLE-1, RAIPUR APPELLANT RESPONDENT IT(SS)A NO.62/RPR/2018 / ASSESSMENT YEAR : 2013-14 MEGHRAJ KANKARIA, D-159, SECTOR-4, DEVENDRA NAGAR, RAIPUR (CG) PAN : AEWPK4452L VS. ACIT, CENTRAL CIRCLE-1, RAIPUR APPELLANT RESPONDENT IT(SS)A NO.63/RPR/2018 / ASSESSMENT YEAR : 2014-15 MEGHRAJ KANKARIA (HUF), H.NO.21/447, SUMEET, NEAR HOLY HEARTS SCHOOL, CIVIL LINES, RAIPUR (CG) PAN : AAFHM3269Q VS. ACIT, CENTRAL CIRCLE-1, RAIPUR APPELLANT RESPONDENT / ORDER THIS BATCH OF APPEALS BY DIFFERENT ASSESSEES BUT CONNEC TED GROUP ARISE OUT OF THE COMMON ORDER DATED 29.06.2018 PA SSED BY THE CIT(A)-3, BHOPAL IN RELATION TO THE ASSESSMENT YEARS 2013-14 & 2014-15 . ASSESSEE BY SHRI NIKHILESH BEGANI REVENUE BY SHRI P.K. MISHRA DATE OF HEARING 26-03-2021 DATE OF PRONOUNCEMENT 26-03-2021 KANKARIA GROUP 4 2. BEFORE US, THE AR OF THE ASSESSEE HAS FILED A COMMO N LETTER DATED 12.03.2021 SEEKING WITHDRAWAL OF THE APPEALS. THE C ONTENTS OF SUCH LETTER READS AS UNDER : 1. IN RESPECT OF THE AFORESAID APPEALS PREFERRED B Y THE APPELLANTS HEREIN, IT IS SUBMITTED THAT THE ASSESSEES HAVE OPT ED FOR DISPUTE RESOLUTION UNDER THE PROVISIONS OF 'DIRECT TAXES VIVAD SE VISHWAS ACT 2020' (THE DTVSV ACT 2020) BY E-FILING THE FORM NO. 1 & 2 UNDER SECTION 4(1) OF THE DTVSV ACT, 2020 AND AN UN DERTAKING UNDER SECTION 4(4) OF THE DTVSV ACT, 2020 BEFORE THE DESI GNATED AUTHORITY (THE DA) I.E. HON'BLE PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, THE ENUMERATED DETAILS OF THE SAME IS BEING ENCLOSE D HEREWITH IN TABULAR FORM OF A CHART/SUMMARY OF APPEALS FILED BY APPELLANTS PENDING BEFORE THE HON'BLE INCOME TAX APPELLATE TRI BUNAL, RAIPUR BENCH IN THE KANKARIA GROUP OF CASES MENTIONING THE NAMES OF THE APPELLANT ASSESSEES, APPEAL NOS., DATE OF FILIN G OF APPEAL, ASSESSMENT YEAR, DATE OF ISSUANCE OF CERTIFICATE BY THE DA IN FORM NO.3 ETC. FOR YOUR HONOUR'S KIND CONSIDERATION. 2. IT IS FURTHER SUBMITTED THAT IN PURSUANCE OF THE SAID APPLICATIONS, THE DESIGNATED AUTHORITY HAS ISSUED CERTIFICATES IN THE PRESCRIBED FORM NO. 3 IN TERMS OF THE PROVISIONS OF SUB-SECTION (1) OF SECTION 5 OF THE DTVSV ACT, 2020. IT IS FURTHER SUBMITTED THAT THE P ROVISIONS OF SUB- SECTION (2) OF SECTION 4 OF THE DTVSV ACT, 2020 STA TES THAT' UPON THE FILING THE DECLARATION, ANY APPEAL PENDING BEFORE T HE INCOME TAX APPELLATE TRIBUNAL OR COMMISSIONER (APPEALS), IN RE SPECT OF THE DISPUTED INCOME OR DISPUTED INTEREST OR DISPUTED PE NALTY OR DISPUTED FEE AND TAX ARREAR SHALL BE DEEMED TO HAVE BEEN WITHDRA WN FROM THE DATE ON WHICH CERTIFICATE UNDER SUB-SECTION (1) OF SECTION 5 IS ISSUED BY THE DESIGNATED AUTHORITY.' FURTHER, IN ORDER TO GIVE EFFECT OF THE PROCEEDINGS ENUMERATED UNDER THE DTVSV ACT, RULE 5 OF THE DIRECT TAX VIVAD SE VISHWAS RULES 2020 ('THE VSV RULES) STIPULATES THAT THE APPELLANT IS LIABLE TO WITHDRAW THE GROUNDS OF APPE AL, PRIOR TO FURNISHING OF FORM 4 (INTIMATION OF PAYMENT). IN SUPPORT OF THE ABOVE, WE ARE ENCLOSING HEREWITH THE CERTIFICATES I N FORM NO. 3 ISSUED BY THE DESIGNATED AUTHORITY FOR YOUR HONOUR S CONSIDERATION. 3. IN VIEW OF THE ABOVE, IT IS EARNESTLY REQUESTED THAT THE AFORESAID APPEALS FILED BY THE ASSESSEES PRESENTLY PENDING BE FORE THE HON'BLE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH MAY KIN DLY BE PERMITTED TO BE WITHDRAWN AND OBLIGE. KANKARIA GROUP 5 3. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE WITHDRAWAL OF THE APPEALS FILED BY THE ASSESSEE. AS SUCH, THE ASSESSEE IS PERMITTED TO WITHDRAW THE APPEALS. 4. IN THE RESULT, THE APPEALS ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH MARCH, 2021. SD/- SD/- ( S.S.VISWANETHRA RAVI ) (R.S.SYAL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 26 TH MARCH, 2021 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. 4. THE CIT(A)-3, BHOPAL THE PR.CIT (CENTRAL), BHOPAL 5. 6. DR, ITAT, RAIPUR / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR P RIVATE SECRETARY , / ITAT, PUNE KANKARIA GROUP 6 DATE 1. DRAFT DICTATED ON 26-03-2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 26-03-2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER.
