NAMRATA KANKARIA, RAIPUR V. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR

ITSSA 72/RPR/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7386 (ITAT-RAIPUR)
• Duration Of Justice: 2 year(s) 6 month(s) 28 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 05-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 07-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

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, J UDICIAL MEMBER SL. NO. IT(SS)A/ITA NO. NAME OF APPELLANT NAME OF RESPONDENT ASST. YEAR 1 64/RPR/2018 GAYADMAL KANKARIA & SONS, MIG - 73, VAISHALI NAGAR, BHILAI (C.G.) PAN : AACHG9172M ACIT, CENTRAL CIRCLE - 1, RAIPUR 2015 - 16 2 65/RPR/2018 SUMEET KUMAR KANKARIA, H. NO. 21/447, SUMEET, NEAR HOLY HEARTS SCHOOL, CIVIL LINES, RAIPUR (C.G.) PAN : AKNPK2181R ACIT, CENTRAL CIRCLE - 1, RAIPUR 2014 - 15 3 66/RPR/2018 SUSHIL KANKARIA, D - 102, SECTOR - 4, DEVENDRA NAGAR, RAIPUR (C.G.) PAN :AEWPK4453M ACIT, CENTRAL CIRCLE - 1, RAIPUR 2013 - 14 4 67/RPR/2018 LALIT KUMAR KANKARIA, D - 102, SECTOR - 4, DEVENDRA NAGAR, RAIPUR (C.G.) PAN :AEWPK4258E ACIT, CENTRAL CIRCLE - 1, RAIPUR 2014 - 15 5 68/RPR/2018 ANKIT KANKARIYA, H. NO. 21/447, SUMEET, NEAR HOLY HEARTS SCHOOL, CIVIL LINES, RAIPUR (C.G.) PAN : BBJPK7406F ACIT, CENTRAL CIRCLE - 1, RAIPUR 2014 - 15 6 69/RPR/2018 ASHOK KUMAR KANKARIA (HUF), H. NO. 21/447, SUMEET, NEAR HOLY HEARTS SCHOOL, CIVIL LINES, RAIPUR (C.G.) PAN : AAEHA6907J ACIT, CENTRAL CIRCLE - 1, RAIPUR 2014 - 15 7 70/RPR/2018 SURESH KUMAR KANKARIA, H.NO.12/1 & 13/1, BLOCK 18, BEHIND CHHATTISGARH COLLEGE, NEAR SBI ZONAL OFFICE, INFRONT OF POST MASTER, BYRON BAZAR, RAIPUR (C.G.) PAN :ALFPK0738D ACIT, CENTRAL CIRCLE - 1, RAIPUR 2014 - 15 8 71/RPR/2018 LEELA KANKARIA, E - 191, SECTOR 5, GARBA MAIDAN, DEVENDRA NAGAR, RAIPUR (C.G.) PAN : AJYPK8940Q ACIT, CENTRAL CIRCLE - 1, RAIPUR 2014 - 15 2 9 72/RPR/2018 NAMRATA KANKARIA, H. NO. 21/447, SUMEET, NEAR HOLY HEARTS SCHOOL, CIVIL LINES, RAIPUR (C.G.) PAN : BBWPK6110M ACIT, CENTRAL CIRCLE - 1, RAIPUR 2014 - 15 10 73/RPR/2018 HARSHA RANI KANKARIA, H. NO. 21/447, SUMEET, NEAR HOLY HEARTS SCHOOL, CIVIL LINES, RAIPUR (C.G.) PAN : AATPH7947Q ACIT, CENTRAL CIRCLE - 1, RAIPUR 2014 - 15 11 74/RPR/2018 MUKESH KANKARIA (HUF), D - 102, SECTOR - 4, DEVENDRA NAGAR, RAIPUR (C.G.) PAN :AAFHM3268R ACIT, CENTRAL CIRCLE - 1, RAIPUR 2014 - 15 12 75/RPR/2018 SANDHYA KANKARIA, H. NO. 21/447, SUMEET, NEAR HOLY HEARTS SCHOOL, CIVIL LINES, RAIPUR (C.G.) PAN : AJYPK9974C ACIT, CENTRAL CIRCLE - 1, RAIPUR 2014 - 15 13 TO 15 11 TO 13/RPR/2019 VIRENDRA KUMAR AGRAWAL, VILLAGE JARWAH, HIRAPUR, RAIPUR (C.G.) PAN : ACJPA4921B ACIT, CENTRAL CIRCLE - 1, RAIPUR 2012 - 13, 2013 - 14 & 2014 - 15 16 15/RPR/2019 VIRENDRA KUMAR AGRAWAL, VILLAGE JARWAH, HIRAPUR, RAIPUR (C.G.) PAN : ACJPA4921B ACIT, CENTRAL CIRCLE - 1, RAIPUR 2016 - 17 17 ITA NO. 147/RPR/2018 M/S. ONIX COMPUTER SERVICES, SHOP NO.210, ZONAL MARKET, SECTOR - 10, BHILAI - 490006 (C.G.) PAN : AAAFO9067B INCOME TAX OFFICER - 1(2), BHILAI 2012 - 13 18 ITA NO. 184/RPR/2018 CHAND SINGHAL, B - 304, ASHOKA RATAN, SHANKAR NAGAR, KACHNA, RAIPUR (C.G.) PAN : AUDPS8421Q INCOME TAX OFFICER - 3(4), RAIPUR 2015 - 16 19 ITA NO. 185/RPR/2018 RENU SINGHAL, B - 304, ASHOKA RATAN, SHANKAR NAGAR, KACHNA, RAIPUR (C.G.) PAN : ACMPA0380P INCOME TAX OFFICER - 3(4), RAIPUR 2015 - 16 20 ITA NO. 77/RPR/2019 SHAMROCK BUILDCON PVT. LTD., ASHOKA MILLENIUM BUILDING, BLOCK NO. A - 3 RD FLOOR, RING ROAD NO. 1, NEW RAJENDRA NAGAR, RAIPUR (C.G.) PAN : AAUCS9309M DIRECTOR OF INCOME TAX (I&CI), BHOPAL 2016 - 17 3 / ORDER THESE BUNCH OF 20 APPEALS BY DIFFERENT ASSESSEES FOR THE DIFFERENT ASSESSMENT YEARS MENTIONED IN THE CAPTION ARE DIRECTED AGAINST THE ORDERS OF COMMISSIONER OF INCOME TAX (APPEALS). 2. WE FIND THAT ALL THE ASSESSEES WISH TO WITHDRAW THE APPEALS IN VIEW OF HAVING FILED APPLICATIONS UNDER VIVAD SE VISHWAS SCHEME PROOF OF WHICH THE FORM NO. 3 IS ENCLOSED BEFORE THIS TRIBUNAL. 3. THE LD. DR HAS NO OBJECTION IN CASE ALL THE ASSESSEES WISH TO WITHDRAW THE APPEALS. 4. IN VIEW OF THE REQUEST MADE BY THE ASSESSEES ALL THE APPEALS ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 05 TH APRIL, 202 1 . SD/ - SD/ - ( R.S. SYAL ) ( S.S. VISWANETHRA RAVI ) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 05 TH APRIL, 202 1 . RK ASSESSEE BY SL. NO. 1 TO 12 SHRI NIKHILESH BEGANI SL. NO. 13 & 20 SHRI S.R. RAO SL. NO. 14 & 15 SHRI R.B. DOSHI SL. NO. 16 TO 19 NONE REVENUE BY SL. NO . 1 TO 12 & 16 TO 20 SHRI P.K. MISHRA SL. NO. 13 TO 15 SHRI GITESH KUMAR DATE OF HEARING 26 - 03 - 2021 DATE OF PRONOUNCEMENT 05 - 04 - 2021 4 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) CONCERNED 4. / THE CIT CONCERNED 5. , , , / DR, ITAT, RAIPUR BENCH . 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE