SEEMA KANKARIA, RAIPUR v. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR

ITSSA 47/RPR/2018 | 2014-2015
Pronouncement Date: 26-03-2021 | Result: Dismissed

Appeal Details

RSA Number 4724716 RSA 2018
Assessee PAN AJXPK0072C
Bench Raipur
Appeal Number ITSSA 47/RPR/2018
Duration Of Justice 2 year(s) 6 month(s) 19 day(s)
Appellant SEEMA KANKARIA, RAIPUR
Respondent ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR
Appeal Type Income Tax (Search & Seizure) Appeal
Pronouncement Date 26-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 26-03-2021
Assessment Year 2014-2015
Appeal Filed On 07-09-2018
Judgment 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.