Rabi Shankar Sureka, Bankura v. I.T.O.,Ward-3(2), Bankura

ITA 2072/KOL/2019 | 2011-2012
Pronouncement Date: 19-03-2021 | Result: Dismissed

Appeal Details

RSA Number 207223514 RSA 2019
Assessee PAN AADHR2109G
Bench Kolkata
Appeal Number ITA 2072/KOL/2019
Duration Of Justice 1 year(s) 6 month(s) 12 day(s)
Appellant Rabi Shankar Sureka, Bankura
Respondent I.T.O.,Ward-3(2), Bankura
Appeal Type Income Tax Appeal
Pronouncement Date 19-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 19-03-2021
Last Hearing Date 18-03-2021
First Hearing Date 18-03-2021
Assessment Year 2011-2012
Appeal Filed On 06-09-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL SMC (VIRTUAL COURT HEARING) BENCH KOLKATA BEFORE SRI SANJAY GARG JUDICIAL MEMBER I.T.A. NO.1796/KOL/2019 ASSESSMENT YEAR: 2010-11 RAMKRISHNA LOHIA HUF.........APPELLANT 33 BRABOURNE ROAD 4 TH FLOOR KOLKATA -1. [PAN :AADHR2109G] ITO WARD-36(1) KOLKATA.....RESPONDENT I.T.A. NO.2154/KOL/2019 ASSESSMENT YEAR: 2015-16 SRI NARESH KUMAR PATWARI.........APPELLANT 35A AJC BOSE ROAD MALLICH BAZAR KOLKATA -700017. [PAN : AFNPP9012R] ITO WARD-37(2) KOLKATA.....RESPONDENT I.T.A. NO.1965/KOL/2019 ASSESSMENT YEAR: 2015-16 MANISH KUMAR PHUSHKANIA.........APPELLANT 5/7 BUROSHIBTALA MAIN ROAD SHAILJA TOWER BLOCK NO.10 3 RD FLOOR FLAT NO.-3C KOLKATA 700038. [PAN :AFLPP3342L] ACIT CIRCLE-12(2) KOLKATA.....RESPONDENT I.T.A. NO.1799/KOL/2019 ASSESSMENT YEAR: 2011-12 MRS. MANJU PINCHA..........APPELLANT ROOM NO.603 6 TH FLOOR CITY CENTRE 19 SYNAGOGUE STREET KOLKATA -1. [PAN : AGBPP5019K] ITO WARD-35(4) KOLKATA.....RESPONDENT I.T.A. NO.2014/KOL/2019 ASSESSMENT YEAR: 2009-10 2 I.T.A. NO.1796 2154 1965 1799 2014 2018 2163/KOL/2019 I.T.A. NO.08/KOL/2020 ITANO.2442 1980 1981 1955 2002 2022 2021 2072 2102 2103 2104 2063 2124 2125 2126 2391 1170 1543 1544 1836 2307 2318 1392 207 7 2151 2152/KOL/2019 RAMKRISHNA LOHIA HUF SRI NARESH KUMAR PATWARI MANISH KUMAR PHUSHKANIA MRS. MANJU PINCHA MANISH TODI & OTHERS HUF M/S VINOD KUMAR PODDAR (HUF) RANJANA PODDAR NEHA AGARWAL SHRI ABHUSHEK SARAWGI SHRI BIMAL KUMAR BEDI SHRI KAMAL KUMAR BEDI MRS. ANJU MANTRY INDAR CHAND ANCHALIA NAYAN JHUNJHUNWALA BIKASH JHUNJHUNWALA RABI SHANKAR SUREKA PAWAN SUREKA MANJU DEVI SUREKA KISHAN KUMAR KEDIA KUSUM SUREKA USHA SUREKA JOLLY DASGUPTA APARNA BUBNA SUSHMA BUBNA ASHIS BUBNA ASHIS BUBNA SANJEEV JHUNJHUNWALA ASHOK KUMAR JHUNJHUNWALA M/S ASHOK KUMAR KAYAN(HUF) KUMUD MOHTA MANISH CHHAOCHHARIA MANISH TODI & OTHERS HUF.........APPELLANT C/O MANISH TODI KARTA SOUTH CITY 375 PRINCE ANWAR SHAH ROAD TOWER-1 FLAT-15J KOLKATA. [PAN :AABHT1944B] ITO WARD-35(4) KOLKATA....RESPONDENT I.T.A. NO.2018/KOL/2019 ASSESSMENT YEAR: 2013-14 M/S VINOD KUMAR PODDAR (HUF)...... ....APPELLANT 23A NETAJI SUBHAS ROAD DALHOUSIE 7 TH FLOOR ROOM NO.30 FORTUNA TOWERS KOLKATA 700019. [PAN : AABHV5094A] ITO WARD-36(4) KOLKATA.....RESPONDENT I.T.A. NO.2163/KOL/2019 ASSESSMENT YEAR: 2015-16 RANJANA PODDAR..........APPELLANT HB-255 SECTOR-III SALT LAKE CITY KOLKATA 700106. [PAN : AENPP3538B] ITO WARD-51(2) KOLKATA.......RESPONDENT I.T.A. NO.08/KOL/2020 ASSESSMENT YEAR: 2011-12 NEHA AGARWAL.........APPELLANT SOMANI MILL COMPOUND S F ROAD SILIGURI DARJEELING [PAN :AIRPK3662K] ITO WARD-2(4) KOLKATA.....RESPONDENT I.T.A. NO.2442/KOL/2019 ASSESSMENT YEAR: 2014-15 3 I.T.A. NO.1796 2154 1965 1799 2014 2018 2163/KOL/2019 I.T.A. NO.08/KOL/2020 ITANO.2442 1980 1981 1955 2002 2022 2021 2072 2102 2103 2104 2063 2124 2125 2126 2391 1170 1543 1544 1836 2307 2318 1392 207 7 2151 2152/KOL/2019 RAMKRISHNA LOHIA HUF SRI NARESH KUMAR PATWARI MANISH KUMAR PHUSHKANIA MRS. MANJU PINCHA MANISH TODI & OTHERS HUF M/S VINOD KUMAR PODDAR (HUF) RANJANA PODDAR NEHA AGARWAL SHRI ABHUSHEK SARAWGI SHRI BIMAL KUMAR BEDI SHRI KAMAL KUMAR BEDI MRS. ANJU MANTRY INDAR CHAND ANCHALIA NAYAN JHUNJHUNWALA BIKASH JHUNJHUNWALA RABI SHANKAR SUREKA PAWAN SUREKA MANJU DEVI SUREKA KISHAN KUMAR KEDIA KUSUM SUREKA USHA SUREKA JOLLY DASGUPTA APARNA BUBNA SUSHMA BUBNA ASHIS BUBNA ASHIS BUBNA SANJEEV JHUNJHUNWALA ASHOK KUMAR JHUNJHUNWALA M/S ASHOK KUMAR KAYAN(HUF) KUMUD MOHTA MANISH CHHAOCHHARIA SHRI ABHUSHEK SARAWGI.........APPELLANT C/O M/S SALARPURIA JAJODIA & CO. 3 RD FLOOR KOLKATA. [PAN :DTUPS0513L] ITO WARD-2(1) COOCH BEHAR.....RESPONDENT I.T.A. NO.1980/KOL/2019 ASSESSMENT YEAR: 2015-16 SHRI BIMAL KUMAR BEDI.........APPELLANT 71 CANNING STREET D-219 BAGREE MARKET KOLKATA -1. [PAN :AEJPB2727C] ACIT CIRCLE-34 KOLKATA......RESPONDENT I.T.A. NO.1981/KOL/2019 ASSESSMENT YEAR: 2015-16 SHRI KAMAL KUMAR BEDI.........APPELLANT 71 CANNING STREET D-219 BAGREE MARKET KOLKATA -1. [PAN :ADJPB0886D] ITO WARD-35(3) KOLKATA.....RESPONDENT I.T.A. NO.1955/KOL/2019 ASSESSMENT YEAR: 2011-12 MRS. ANJU MANTRY.........APPELLANT 8/1 LAL BAZAR STREET SUITE 1A BIKANER BUILDING WEST BENGAL. [PAN : AHKPM6223E] ITO WARD-34(2) KOLKATA.....RESPONDENT I.T.A. NO.2002/KOL/2019 ASSESSMENT YEAR: 2015-16 INDAR CHAND ANCHALIA.........APPELLANT C/O S. SINGHANIA & CO. 7 TH FLOOR ROOM NO.3 4 I.T.A. NO.1796 2154 1965 1799 2014 2018 2163/KOL/2019 I.T.A. NO.08/KOL/2020 ITANO.2442 1980 1981 1955 2002 2022 2021 2072 2102 2103 2104 2063 2124 2125 2126 2391 1170 1543 1544 1836 2307 2318 1392 207 7 2151 2152/KOL/2019 RAMKRISHNA LOHIA HUF SRI NARESH KUMAR PATWARI MANISH KUMAR PHUSHKANIA MRS. MANJU PINCHA MANISH TODI & OTHERS HUF M/S VINOD KUMAR PODDAR (HUF) RANJANA PODDAR NEHA AGARWAL SHRI ABHUSHEK SARAWGI SHRI BIMAL KUMAR BEDI SHRI KAMAL KUMAR BEDI MRS. ANJU MANTRY INDAR CHAND ANCHALIA NAYAN JHUNJHUNWALA BIKASH JHUNJHUNWALA RABI SHANKAR SUREKA PAWAN SUREKA MANJU DEVI SUREKA KISHAN KUMAR KEDIA KUSUM SUREKA USHA SUREKA JOLLY DASGUPTA APARNA BUBNA SUSHMA BUBNA ASHIS BUBNA ASHIS BUBNA SANJEEV JHUNJHUNWALA ASHOK KUMAR JHUNJHUNWALA M/S ASHOK KUMAR KAYAN(HUF) KUMUD MOHTA MANISH CHHAOCHHARIA 2 GANESH CHANDRA AVENUE KOLKATA -700013. [PAN :ACDPA1939P] ITO WARD-35(2) KOLKATA.....RESPONDENT I.T.A. NO.2022/KOL/2019 ASSESSMENT YEAR: 2015-16 NAYAN JHUNJHUNWALA.........APPELLANT 862 JESSORE ROAD KOLKATA 700055. [PAN : AIYPJ0520C] ITO WARD-49(3) KOLKATA.....RESPONDENT I.T.A. NO.2021/KOL/2019 ASSESSMENT YEAR: 2015-16 BIKASH JHUNJHUNWALA.........APPELLANT 862 JESSORE ROAD KOLKATA 700055. [PAN : AEIPB4813J] ITO WARD-49(3) KOLKATA.....RESPONDENT I.T.A. NO.2072/KOL/2019 ASSESSMENT YEAR: 2011-12 RABI SHANKAR SUREKA.........APPELLANT KUCHKUCHIA ROAD POST: BANKURA PIN-722101 W.B [PAN : AKCPS9155J] ITO WARD-3(2) BANKURA.....RESPONDENT I.T.A. NO.2102/KOL/2019 ASSESSMENT YEAR: 2012-13 PAWAN SUREKA.........APPELLANT KUCHKUCHIA ROAD POST: BANKURA PIN-722101 W.B [PAN : BIVPS5907A] ITO WARD-3(2) BANKURA.....RESPONDENT 5 I.T.A. NO.1796 2154 1965 1799 2014 2018 2163/KOL/2019 I.T.A. NO.08/KOL/2020 ITANO.2442 1980 1981 1955 2002 2022 2021 2072 2102 2103 2104 2063 2124 2125 2126 2391 1170 1543 1544 1836 2307 2318 1392 207 7 2151 2152/KOL/2019 RAMKRISHNA LOHIA HUF SRI NARESH KUMAR PATWARI MANISH KUMAR PHUSHKANIA MRS. MANJU PINCHA MANISH TODI & OTHERS HUF M/S VINOD KUMAR PODDAR (HUF) RANJANA PODDAR NEHA AGARWAL SHRI ABHUSHEK SARAWGI SHRI BIMAL KUMAR BEDI SHRI KAMAL KUMAR BEDI MRS. ANJU MANTRY INDAR CHAND ANCHALIA NAYAN JHUNJHUNWALA BIKASH JHUNJHUNWALA RABI SHANKAR SUREKA PAWAN SUREKA MANJU DEVI SUREKA KISHAN KUMAR KEDIA KUSUM SUREKA USHA SUREKA JOLLY DASGUPTA APARNA BUBNA SUSHMA BUBNA ASHIS BUBNA ASHIS BUBNA SANJEEV JHUNJHUNWALA ASHOK KUMAR JHUNJHUNWALA M/S ASHOK KUMAR KAYAN(HUF) KUMUD MOHTA MANISH CHHAOCHHARIA I.T.A. NOS.2103&2104/KOL/2019 ASSESSMENT YEARS: 2011-12 & 2015-16 MANJU DEVI SUREKA.........APPELLANT KUCHKUCHIA ROAD POST: BANKURA PIN-722101 W.B [PAN : AKCPS9119G] ITO WARD-3(2) BANKURA.....RESPONDENT I.T.A. NO.2063/KOL/2019 ASSESSMENT YEAR: 2013-14 KISHAN KUMAR KEDIA.........APPELLANT GREEN VALLEY COMPLEX BLOCK-D FLAT NO.104 KAIKHALI ROAD CHIRIAMORE KOLKATA- 700136. [PAN : AETPK1255N] ITO WARD-61(1) KOLKATA.....RESPONDENT I.T.A. NO.2124/KOL/2019 ASSESSMENT YEAR: 2015-16 KUSUM SUREKA.........APPELLANT KUCHKUCHIA ROAD POST: BANKURA PIN-722101 W.B [PAN : AKCPS9156M] ITO WARD-3(2) BANKURA.....RESPONDENT I.T.A. NOS.2125&2126/KOL/2019 ASSESSMENT YEARS: 2011-12 & 2015-16 USHA SUREKA.........APPELLANT KUCHKUCHIA ROAD POST: BANKURA PIN-722101 W.B [PAN : AKCPS9162P] ITO WARD-3(2) BANKURA.....RESPONDENT 6 I.T.A. NO.1796 2154 1965 1799 2014 2018 2163/KOL/2019 I.T.A. NO.08/KOL/2020 ITANO.2442 1980 1981 1955 2002 2022 2021 2072 2102 2103 2104 2063 2124 2125 2126 2391 1170 1543 1544 1836 2307 2318 1392 207 7 2151 2152/KOL/2019 RAMKRISHNA LOHIA HUF SRI NARESH KUMAR PATWARI MANISH KUMAR PHUSHKANIA MRS. MANJU PINCHA MANISH TODI & OTHERS HUF M/S VINOD KUMAR PODDAR (HUF) RANJANA PODDAR NEHA AGARWAL SHRI ABHUSHEK SARAWGI SHRI BIMAL KUMAR BEDI SHRI KAMAL KUMAR BEDI MRS. ANJU MANTRY INDAR CHAND ANCHALIA NAYAN JHUNJHUNWALA BIKASH JHUNJHUNWALA RABI SHANKAR SUREKA PAWAN SUREKA MANJU DEVI SUREKA KISHAN KUMAR KEDIA KUSUM SUREKA USHA SUREKA JOLLY DASGUPTA APARNA BUBNA SUSHMA BUBNA ASHIS BUBNA ASHIS BUBNA SANJEEV JHUNJHUNWALA ASHOK KUMAR JHUNJHUNWALA M/S ASHOK KUMAR KAYAN(HUF) KUMUD MOHTA MANISH CHHAOCHHARIA I.T.A. NO.2391/KOL/2019 ASSESSMENT YEAR: 2011-12 JOLLY DASGUPTA.........APPELLANT AA-6 PRAFULLA KANNA (WEST) KESTOPUR KOLKATA-700101 [PAN : ADTPD4243L] ITO WARD-49(4) KOLKATA.....RESPONDENT I.T.A. NO.1170/KOL/2019 ASSESSMENT YEAR: 2011-12 APARNA BUBNA.........APPELLANT RAMPUSHP NILAY 86 PARESH MAZUMDAR ROAD FLAT-A 1 ST FLOOR INDU PARK KASBA KOLKATA-700107 [PAN :AIEPB5707B] ITO WARD-34(2) KOLKATA.....RESPONDENT I.T.A. NO.1543/KOL/2019 ASSESSMENT YEAR: 2011-12 SUSHMA BUBNA.........APPELLANT RAMPUSHP NILAY 86 PARESH MAZUMDAR ROAD FLAT-A 1 ST FLOOR INDU PARK KASBA KOLKATA-700107 [PAN : AGBPB7509C] ITO WARD-36(2) KOLKATA.....RESPONDENT I.T.A. NO.1544/KOL/2019 ASSESSMENT YEAR: 2015-16 ASHIS BUBNA.........APPELLANT RAMPUSHP NILAY 86 PARESH MAZUMDAR ROAD FLAT-A 1 ST FLOOR INDU PARK KASBA KOLKATA-700107 [PAN :ADUPB3795J] ITO WARD-34(2) KOLKATA.....RESPONDENT 7 I.T.A. NO.1796 2154 1965 1799 2014 2018 2163/KOL/2019 I.T.A. NO.08/KOL/2020 ITANO.2442 1980 1981 1955 2002 2022 2021 2072 2102 2103 2104 2063 2124 2125 2126 2391 1170 1543 1544 1836 2307 2318 1392 207 7 2151 2152/KOL/2019 RAMKRISHNA LOHIA HUF SRI NARESH KUMAR PATWARI MANISH KUMAR PHUSHKANIA MRS. MANJU PINCHA MANISH TODI & OTHERS HUF M/S VINOD KUMAR PODDAR (HUF) RANJANA PODDAR NEHA AGARWAL SHRI ABHUSHEK SARAWGI SHRI BIMAL KUMAR BEDI SHRI KAMAL KUMAR BEDI MRS. ANJU MANTRY INDAR CHAND ANCHALIA NAYAN JHUNJHUNWALA BIKASH JHUNJHUNWALA RABI SHANKAR SUREKA PAWAN SUREKA MANJU DEVI SUREKA KISHAN KUMAR KEDIA KUSUM SUREKA USHA SUREKA JOLLY DASGUPTA APARNA BUBNA SUSHMA BUBNA ASHIS BUBNA ASHIS BUBNA SANJEEV JHUNJHUNWALA ASHOK KUMAR JHUNJHUNWALA M/S ASHOK KUMAR KAYAN(HUF) KUMUD MOHTA MANISH CHHAOCHHARIA I.T.A. NO.1836/KOL/2019 ASSESSMENT YEAR: 2011-12 ASHIS BUBNA.........APPELLANT RAMPUSHP NILAY 86 PARESH MAZUMDAR ROAD FLAT-A 1 ST FLOOR INDU PARK KASBA KOLKATA-700107 [PAN :ADUPB3795J] ITO WARD-34(2) KOLKATA.....RESPONDENT I.T.A. NO.2307/KOL/2019 ASSESSMENT YEAR: 2013-14 SANJEEV JHUNJHUNWALA.........APPELLANT 61 ASUTHOSH MUKHERJEE LANE SALKIA HOWRAH-711106. [PAN : ACPPJ8989E] ITO WARD-36(3) KOLKATA.....RESPONDENT I.T.A. NO.2318/KOL/2019 ASSESSMENT YEAR: 2013-14 ASHOK KUMAR JHUNJHUNWALA.........APPELLANT 109 NETAJI SUBHAS ROAD KOLKATA-1. [PAN :ACPPJ8990D] ITO WARD-34(2) KOLKATA.....RESPONDENT I.T.A. NO.1392/KOL/2019 ASSESSMENT YEAR: 2015-16 M/S ASHOK KUMAR KAYAN(HUF).........APPELLANT 8 LYONS RANGE GROUND FLOOR KOLKATA-1. [PAN : AACHA3970R] ITO WARD-34(2) KOLKATA.....RESPONDENT I.T.A. NO.2077/KOL/2019 ASSESSMENT YEAR: 2014-15 KUMUD MOHTA.........APPELLANT 8 I.T.A. NO.1796 2154 1965 1799 2014 2018 2163/KOL/2019 I.T.A. NO.08/KOL/2020 ITANO.2442 1980 1981 1955 2002 2022 2021 2072 2102 2103 2104 2063 2124 2125 2126 2391 1170 1543 1544 1836 2307 2318 1392 207 7 2151 2152/KOL/2019 RAMKRISHNA LOHIA HUF SRI NARESH KUMAR PATWARI MANISH KUMAR PHUSHKANIA MRS. MANJU PINCHA MANISH TODI & OTHERS HUF M/S VINOD KUMAR PODDAR (HUF) RANJANA PODDAR NEHA AGARWAL SHRI ABHUSHEK SARAWGI SHRI BIMAL KUMAR BEDI SHRI KAMAL KUMAR BEDI MRS. ANJU MANTRY INDAR CHAND ANCHALIA NAYAN JHUNJHUNWALA BIKASH JHUNJHUNWALA RABI SHANKAR SUREKA PAWAN SUREKA MANJU DEVI SUREKA KISHAN KUMAR KEDIA KUSUM SUREKA USHA SUREKA JOLLY DASGUPTA APARNA BUBNA SUSHMA BUBNA ASHIS BUBNA ASHIS BUBNA SANJEEV JHUNJHUNWALA ASHOK KUMAR JHUNJHUNWALA M/S ASHOK KUMAR KAYAN(HUF) KUMUD MOHTA MANISH CHHAOCHHARIA BLOCK NO.6 FLAT-4E 4 TH FLOOR NATURAL RESIDENCY 76/1 GOLGHATA ROAD NEAR ULTADANGA FLYOVER END KOLKATA [PAN : AIJPM5636M] ITO WARD-61(2) KOLKATA.....RESPONDENT I.T.A. NO.2151/KOL/2019 ASSESSMENT YEAR: 2014-15 MANISH CHHAOCHHARIA.........APPELLANT UDYANCHAL 9 ROWDON STREET (SAROJINI NAIDU SARANI) SUITE -4 1 ST FLOOR KOLKATA-700017. [PAN : ACKPC0379C] ITO WARD-61(4) KOLKATA.....RESPONDENT I.T.A. NO.2152/KOL/2019 ASSESSMENT YEAR: 2015-16 MANISH CHHAOCHHARIA.........APPELLANT UDYANCHAL 9 ROWDON STREET (SAROJINI NAIDU SARANI) SUITE -4 1 ST FLOOR KOLKATA-700017. [PAN : ACKPC0379C] ITO WARD-32(1) KOLKATA.....RESPONDENT APPEARANCES BY: NONE SHRI DHRUBAJYOTI ROY JCIT DR APPEARED ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : MARCH 19 2021 DATE OF PRONOUNCING THE ORDER : MARCH 19 2021 9 I.T.A. NO.1796 2154 1965 1799 2014 2018 2163/KOL/2019 I.T.A. NO.08/KOL/2020 ITANO.2442 1980 1981 1955 2002 2022 2021 2072 2102 2103 2104 2063 2124 2125 2126 2391 1170 1543 1544 1836 2307 2318 1392 207 7 2151 2152/KOL/2019 RAMKRISHNA LOHIA HUF SRI NARESH KUMAR PATWARI MANISH KUMAR PHUSHKANIA MRS. MANJU PINCHA MANISH TODI & OTHERS HUF M/S VINOD KUMAR PODDAR (HUF) RANJANA PODDAR NEHA AGARWAL SHRI ABHUSHEK SARAWGI SHRI BIMAL KUMAR BEDI SHRI KAMAL KUMAR BEDI MRS. ANJU MANTRY INDAR CHAND ANCHALIA NAYAN JHUNJHUNWALA BIKASH JHUNJHUNWALA RABI SHANKAR SUREKA PAWAN SUREKA MANJU DEVI SUREKA KISHAN KUMAR KEDIA KUSUM SUREKA USHA SUREKA JOLLY DASGUPTA APARNA BUBNA SUSHMA BUBNA ASHIS BUBNA ASHIS BUBNA SANJEEV JHUNJHUNWALA ASHOK KUMAR JHUNJHUNWALA M/S ASHOK KUMAR KAYAN(HUF) KUMUD MOHTA MANISH CHHAOCHHARIA HEARING THROUGH VIDEO CONFERENCING ORDER ALL THESE APPEALS FILED BY THE ASSESSEES ARE DIRECTED AGAINST THE SEPARATE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS). 2. NONE APPEARED ON BEHALF OF THE ASSESSEES. AT THE OUTSET IT IS NOTICED THAT THE ASSESSEES MOVED SEPARATE APPLICATIONS FOR OPTING VIVAD SE VISHWAS SCHEME 2020. THEREFORE TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEES HAVE OPTED FOR THE VIVAD SE VISHWAS SCHEME THERE IS NO POINT IN KEEPING THE IMPUGNED APPEALS PENDING. FOR ANY REASON WHATSOEVER ANY OF THE ASSESSEES MENTIONED HEREINABOVE FAILS TO AVAIL THE BENEFIT OF VIVAD SE VISHWAS SCHEME 2020 HE WILL BE AT LIBERTY TO GET HIS APPEAL RESTORED. UNDER THE CIRCUMSTANCES I ALLOW THE ASSESSEES TO WITHDRAW THE APPEALS. 5. IN THE RESULT THE APPEALS OF ASSESSEES ARE DISMISSED AS WITHDRAWN. KOLKATA THE 19 TH MARCH 2021. SD/- [ SANJAY GARG ] JUDICIAL MEMBER DATED : 19.03.2021 RS COPY OF THE ORDER FORWARDED TO: 1. APPELLANTS: I. RAMKRISHNA LOHIA HUF II. SRI NARESH KUMAR PATWARI III. MANISH KUMAR PHUSHKANIA IV. MRS. MANJU PINCHA V. MANISH TODI & OTHERS HUF 10 I.T.A. NO.1796 2154 1965 1799 2014 2018 2163/KOL/2019 I.T.A. NO.08/KOL/2020 ITANO.2442 1980 1981 1955 2002 2022 2021 2072 2102 2103 2104 2063 2124 2125 2126 2391 1170 1543 1544 1836 2307 2318 1392 207 7 2151 2152/KOL/2019 RAMKRISHNA LOHIA HUF SRI NARESH KUMAR PATWARI MANISH KUMAR PHUSHKANIA MRS. MANJU PINCHA MANISH TODI & OTHERS HUF M/S VINOD KUMAR PODDAR (HUF) RANJANA PODDAR NEHA AGARWAL SHRI ABHUSHEK SARAWGI SHRI BIMAL KUMAR BEDI SHRI KAMAL KUMAR BEDI MRS. ANJU MANTRY INDAR CHAND ANCHALIA NAYAN JHUNJHUNWALA BIKASH JHUNJHUNWALA RABI SHANKAR SUREKA PAWAN SUREKA MANJU DEVI SUREKA KISHAN KUMAR KEDIA KUSUM SUREKA USHA SUREKA JOLLY DASGUPTA APARNA BUBNA SUSHMA BUBNA ASHIS BUBNA ASHIS BUBNA SANJEEV JHUNJHUNWALA ASHOK KUMAR JHUNJHUNWALA M/S ASHOK KUMAR KAYAN(HUF) KUMUD MOHTA MANISH CHHAOCHHARIA VI. M/S VINOD KUMAR PODDAR (HUF) VII. RANJANA PODDAR VIII. NEHA AGARWAL IX. SHRI ABHUSHEK SARAWGI X. SHRI BIMAL KUMAR BEDI XI. SHRI KAMAL KUMAR BEDI XII. MRS. ANJU MANTRY XIII. INDAR CHAND ANCHALIA XIV. NAYAN JHUNJHUNWALA XV. BIKASH JHUNJHUNWALA XVI. RABI SHANKAR SUREKA XVII. PAWAN SUREKA XVIII. MANJU DEVI SUREKA XIX. KISHAN KUMAR KEDIA XX. KUSUM SUREKA XXI. USHA SUREKA XXII. JOLLY DASGUPTA XXIII. APARNA BUBNA XXIV. SUSHMA BUBNA XXV. ASHIS BUBNA XXVI. ASHIS BUBNA XXVII. SANJEEV JHUNJHUNWALA XXVIII. ASHOK KUMAR JHUNJHUNWALA XXIX. M/S ASHOK KUMAR KAYAN(HUF) XXX. KUMUD MOHTA XXXI. MANISH CHHAOCHHARIA XXXII. MANISH CHHAOCHHARIA 2. RESPONDENTS: I. ITO WARD-36(1) KOLKATA II. ITO WARD-37(2) KOLKATA III. ACIT CIRCLE-12(2) KOLKATA IV. ITO WARD-35(4) KOLKATA V. ITO WARD-36(4) KOLKATA VI. ITO WARD-51(2) KOLKATA VII. ITO WARD-2(4) KOLKATA VIII. ITO WARD-2(1) COOCH BEHAR IX. ACIT CIRCLE-34 KOLKATA X. ITO WARD-35(3) KOLKATA XI. ITO WARD-34(2) KOLKATA XII. ITO WARD-35(2) KOLKATA 11 I.T.A. NO.1796 2154 1965 1799 2014 2018 2163/KOL/2019 I.T.A. NO.08/KOL/2020 ITANO.2442 1980 1981 1955 2002 2022 2021 2072 2102 2103 2104 2063 2124 2125 2126 2391 1170 1543 1544 1836 2307 2318 1392 207 7 2151 2152/KOL/2019 RAMKRISHNA LOHIA HUF SRI NARESH KUMAR PATWARI MANISH KUMAR PHUSHKANIA MRS. MANJU PINCHA MANISH TODI & OTHERS HUF M/S VINOD KUMAR PODDAR (HUF) RANJANA PODDAR NEHA AGARWAL SHRI ABHUSHEK SARAWGI SHRI BIMAL KUMAR BEDI SHRI KAMAL KUMAR BEDI MRS. ANJU MANTRY INDAR CHAND ANCHALIA NAYAN JHUNJHUNWALA BIKASH JHUNJHUNWALA RABI SHANKAR SUREKA PAWAN SUREKA MANJU DEVI SUREKA KISHAN KUMAR KEDIA KUSUM SUREKA USHA SUREKA JOLLY DASGUPTA APARNA BUBNA SUSHMA BUBNA ASHIS BUBNA ASHIS BUBNA SANJEEV JHUNJHUNWALA ASHOK KUMAR JHUNJHUNWALA M/S ASHOK KUMAR KAYAN(HUF) KUMUD MOHTA MANISH CHHAOCHHARIA XIII. ITO WARD-49(3) KOLKATA XIV. ITO WARD-3(2) BANKURA XV. ITO WARD-61(1) KOLKATA XVI. ITO WARD-49(4) KOLKATA XVII. ITO WARD-36(2) KOLKATA XVIII. ITO WARD-36(3) KOLKATA XIX. ITO WARD-61(2) KOLKATA XX. ITO WARD-61(4) KOLKATA XXI. ITO WARD-32(1) KOLKATA 3. CIT(A)- 4. CIT- 5. CIT(DR) //TRUE COPY// BY ORDER ASSISTANT REGISTRAR KOLKATA BENCHES