Income Tax Appellate Tribunal - Indore
Shri Rajendra Agarwal, Sendhwa vs Ito, Sendhwa on 8 February, 2021
अपील य अ धकरण, इ दौर यायपीठ, इ दौर
IN THE INCOME TAX APPELLATE TRIBUNAL
INDORE BENCH, INDORE
BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER
AND
SHRI MANISH BORAD, ACCOUNTANT MEMBER
ITA No.188/Ind/2020
Assessment Year 2013-14
Mohd. Harun Chhipa ITO 1(1), Ujjain
(Appellant) बनाम/ (Revenue )
Vs.
P.A. No.AHQPC9781M
ITA No.25/Ind/2020
Assessment Year 2010-11
Smt. Shobha Oza Indore ITO 1(3), Indore
(Appellant) बनाम/ (Revenue )
Vs.
P.A. No.AAEPO5168R
ITA No.47/Ind/2020
Assessment Year 2016-17
Shri Rajendra Agarwal, ITO, Sendhwa
Sendhwa बनाम/
(Appellant) Vs. (Revenue )
P.A. No.ABHPA2318R
ITA Nos.757 to 763/Ind/2018
Assessment Years: 2004-05 to 2010-11
Mohd. Harun Chhipa & Others
ITA No.188/Ind/2020 & Ors
Smt. Poonam Chouksey, ACIT-2(1),
Bhopal बनाम/ Bhopal
(Appellant) Vs. (Revenue )
P.A. No.ACYPC2633B
IT(SS)A Nos.06 to 12/Ind/2019
Assessment Years 2004-05 to 2010-11
Late Suresh Kumar ACIT 2(1), Bhopal
Chouksey बनाम/
(Appellant) Vs. (Revenue )
P.A. No.ACYPC3204E
IT(SS)A Nos.183 & 184/Ind/2019
Assessment Years 2013-14 & 2014-15
Shri Rahul Kumar Sahu DCIT, Central-1
Bhopal बनाम/ Bhopal
(Appellant) Vs. (Revenue )
P.A. No.DDKPS9442E
IT(SS)A Nos.185 & 186/Ind/2019
Assessment Years 2013-14 & 2014-15
Shri Ramesh Kumar Sahu DCIT, Central-1
Bhopal बनाम/ Bhopal
(Appellant) Vs. (Revenue )
P.A. No.AKYPS 2394 B
IT(SS)A No. 187/Ind/2019
Assessment Year: 2013-14
Shri Ruchi Sahu DCIT, Central-1
Bhopal बनाम/ Bhopal
(Appellant) Vs. (Revenue )
P.A. No.BQYPS 2316 C
2
Mohd. Harun Chhipa & Others
ITA No.188/Ind/2020 & Ors
ITA No.634/Ind/2018
Assessment Year 2013-14
M/s Space Enclave Pvt. Ltd. ITO 5(3), Indore
Indore बनाम/
(Appellant) Vs. (Revenue )
P.A. No.AAMCS1738A
ITA No.613/Ind/2018
Assessment Year 2013-14
ITO 5(3), Indore M/s Space Enclave Pvt.
बनाम/ Ltd.
Indore
Vs.
(Appellant) (Respondent )
P.A. No.AAMCS1738A
ITA No.777/Ind/2018
Assessment Year 2015-16
Century Textiles & ITO (IT & TP),
Industries Ltd. बनाम/ Bhopal
Mumbai
Vs.
(Appellant) (Revenue )
P.A. No.AAACC2659Q
IT(SS)A No.105/Ind/2018
Assessment Year 2015-16
Shri Khubchand Adval ITO 4(4), Indore
Indore बनाम/
(Appellant) Vs. (Revenue )
P.A. No.BNRPA1052R
ITA No.958/Ind/2016
Assessment Year 2007-08
3
Mohd. Harun Chhipa & Others
ITA No.188/Ind/2020 & Ors
M/s Jhoomerwala Vadant DCIT-1(1),
Lites, Bhopal बनाम/ Bhopal
(Appellant) Vs. (Revenue )
P.A. No.AAFFJ3168H
ITA No.854/Ind/2018
Assessment Year 2008-09
Shri Vinod Kumar ITO 3(5),
Somvanshi बनाम/ Indore
Indore
Vs.
(Appellant) (Revenue )
P.A. No.BNSPS7239B
ITA No.841/Ind/2019
Assessment Year 2008-09
Mr. Deepak Babbar ACIT 1(1),
Bhopal बनाम/ Bhopal
(Appellant) Vs. (Revenue )
P.A. No.AEWPB9854K
ITA No.842/Ind/2019
Assessment Year 2008-09
Smt. Liang Hwa Babbar ACIT 1(1),
Bhopal बनाम/ Bhopal
(Appellant) Vs. (Revenue )
P.A. No.AEVPM6127 L
ITA No.86 & 87/Ind/2019
Assessment Year 2015-16 Q 3 & Q-4
Nitin Jain ITO(TDS)-2
Indore बनाम/ Indore
(Appellant) Vs. (Revenue )
P.A. No.ACAPP 3389 H
4
Mohd. Harun Chhipa & Others
ITA No.188/Ind/2020 & Ors
CO No.32/Ind/2019
Assessment Year 2013-14
Shri Subhash Kewalchand ACIT 2(1),
Jain, Indore बनाम/ Indore
(Appellant) Vs. (Revenue )
P.A. No.ACWPJ4855E
ITA No.223/Ind/2019
Assessment Year 2015-16
Abhinav Vijay Kumar ITO Indore
Sankhla (HUF) बनाम/
Indore
Vs.
(Appellant) (Revenue )
P.A. No.AAKHA3787L
ITA No.241/Ind/2019
Assessment Year 2015-16
Mannu Shrivastava ACIT
Indore बनाम/ Indore
(Appellant) Vs. (Revenue )
P.A. No.ECKPS8899P
ITA No.31/Ind/2018
Assessment Year 2014-15
Sharda Devi Malhotra ITO 2(1)
Ujjain बनाम/ Ujjain
(Appellant) Vs. (Revenue )
P.A. No.APXPM9004Q
ITA No.981/Ind/2019
Assessment Year 2014-15
5
Mohd. Harun Chhipa & Others
ITA No.188/Ind/2020 & Ors
Smt. Snehlata Khandelwal ITO 1(3)
Indore बनाम/ Indore
(Appellant) Vs. (Revenue )
P.A. No.ADUPK6566A
ITA No.853/Ind/2018
Assessment Year 2005-06
Sheetal Jain ITO Ward 2(3)
Indore बनाम/ Indore
(Appellant) Vs. (Revenue )
P.A. No.ADZPJ1579K
ITA No.274/Ind/2018
Assessment Year 2013-14
M/s. Nimbus Foods Limited ACIT 3(1)
Indore बनाम/ Indore
(Appellant) Vs. (Revenue )
P.A. No.AACCN3880G
ITA No.221/Ind/2019
Assessment Year 2014-15
Vipul Kumar Javia (HUF) ITO 1(2)
Indore बनाम/ Indore
(Appellant) Vs. (Revenue )
P.A. No.AADHV7962B
ITA No.972/Ind/2019
Assessment Year 2009-10
Siddharth Gupta ITO-3(3)
Indore बनाम/ Indore
(Appellant) Vs. (Revenue )
P.A. No.AFUPG1541F
6
Mohd. Harun Chhipa & Others
ITA No.188/Ind/2020 & Ors
ITA No.908/Ind/2019
Assessment Year 2015-16
Shri Dashratha Singh ACIT 4(1)
Indore बनाम/ Indore
(Appellant) Vs. (Revenue )
P.A. No.DZIPS2829P
ITA No.581/Ind/2019
Assessment Year 2006-07
Shri Sunil Rangnekar ACIT -2(1)
Bhopal बनाम/ Bhopal
(Appellant) Vs. (Revenue )
P.A. No.ADOPR8717Q
ITA No.771/Ind/2018
Assessment Year 2011-12
M/s Topaz Product Pvt. Ltd. ACIT 3(1)
Bhopal बनाम/ Bhopal
(Appellant) Vs. (Revenue )
P.A. No.AAACT7561L
ITA No.567/Ind/2019
Assessment Year 2015-16
Paras Chand Maru ITO 1(2)
Ujjain बनाम/ Ujjain
(Appellant) Vs. (Revenue )
P.A. No.ADUPM7778C
ITA No.275 & 276/Ind/2019
Assessment Year 2008-09
7
Mohd. Harun Chhipa & Others
ITA No.188/Ind/2020 & Ors
Shri Vinod Anant Bhadur ITO-3(3)
Singh बनाम/ Indore
Indore
Vs.
(Appellant) (Revenue )
P.A. No.BNSPS7239B
ITA No.948/Ind/2019
Assessment Year 2010-11
Smt. Radhika Goyal ITO 2(3)
Nasik बनाम/ Indore
(Appellant) Vs. (Revenue )
P.A. No.AEAPG3668N
ITA No.947/Ind/2019
Assessment Year 2012-13
Ramavtar Singh Yadav ITO-3(4)
Indore बनाम/ Indore
(Appellant) Vs. (Revenue )
P.A. No.ATKPS1269A
IT(SS)A No.64/Ind/2019
Assessment Year 2015-16
Shri Dulichand Adval ITO-4(4)
Indore बनाम/ Indore
(Appellant) Vs. (Revenue )
P.A. No.BNRPA1623C
ITA No.590/Ind/2019
Assessment Year 2011-12
8
Mohd. Harun Chhipa & Others
ITA No.188/Ind/2020 & Ors
Shri Gaurav Airen ITO -1(1)
Indore बनाम/ Indore
(Appellant) Vs. (Revenue )
P.A. No.ABDPA8947J
ITA No.469/Ind/2019
Assessment Year 2013-14
M/s Noshirwan & Company DCIT-3(1)
Pvt. Ltd. बनाम/ Indore
Indore
Vs.
(Appellant) (Revenue )
P.A. No.AABCN0301R
ITA No. 627/Ind/2019
Assessment Year : 2010-11
Smt. Prasanna Nair, बनाम/ Income Tax Officer,
Indore Ward 1 (4), Indore
Vs.
(Appellant) (Respondent)
PAN : AAPON1972C
ITA No. 140/Ind/2019
Assessment Year : 2013-14(IV Q)Form 24Q
Bulkpack Exports Ltd. बनाम/ Income Tax Officer
Indore (TDS)-1, Indore
Vs.
(Appellant) (Respondent)
PAN : AABCB5569R
ITA No. 585/Ind/2019
Assessment Year : 2013-14
Dr. Rajesh Chawla, बनाम/ Deputy Commissioner
Bhopal Of Income Tax-4(1),
Vs.
Bhopal
(Appellant) (Respondent)
PAN : AARPC4213G
9
Mohd. Harun Chhipa & Others
ITA No.188/Ind/2020 & Ors
ITA No. 100/Ind/2019
Assessment Year : 2013-14(IV Q)Form 24Q
Bafna Hospital and बनाम/ Income Tax Officer
Orthopaedic Research (TDS)-1, Indore
Vs.
Centre Pvt.Ltd.
Indore
(Appellant) (Respondent)
PAN : AACCB0281B
ITA No. 580/Ind/2019
Assessment Year : 2006-07
Shri Mahendra Kumar बनाम/ Income Tax Officer
Jain, 2(1), Bhopal
Vs.
Bhopal
(Appellant) (Respondent)
PAN : AAVPJ3104F
ITA No. 67/Ind/2019
Assessment Year : 2014-15
Smt. Mamta Singh बनाम/ Assistant Commissioner
Indore of Income Tax- 3 (1),
Vs.
Indore
(Appellant) (Respondent)
PAN : AHUPM4755D
ITA No. 428/Ind/2019
Assessment Year : 2015-16
Smt. Kajri Nagori बनाम/ Income Tax Officer-2 (5),
Indore Indore
Vs.
(Appellant) (Respondent)
PAN : AQZPB2916M
ITA No. 482/Ind/2019
Assessment Year : 2014-15
Yusuf Ali Bohra बनाम/ Income Tax Officer-5 (1),
Indore Indore
Vs.
(Appellant) (Respondent)
PAN : AITPB8276E
10
Mohd. Harun Chhipa & Others
ITA No.188/Ind/2020 & Ors
ITA No. 218/Ind/2019
Assessment Year : 2015-16
Durga Ramchandani, बनाम/ Income Tax Officer-3 (5),
Indore Indore
Vs.
(Appellant) (Respondent)
PAN : AERPR9917E
ITA No. 267/Ind/2019
Assessment Year : 2014-15
Shri Manoj Gupta, बनाम/ Income Tax Officer-2 (1),
Indore Indore
Vs.
(Appellant) (Respondent)
PAN : ACKPG1784F
ITA No. 888/Ind/2019
Assessment Year : 2011-12
Smt. Hemlata Jain, बनाम/ Income Tax Officer-2 (3),
Bhopal Bhopal
Vs.
(Appellant) (Respondent)
PAN : AFFPJ8922C
ITA No. 898/Ind/2019
Assessment Year : 2012-13
Shri. Sudhanshu बनाम/ Deputy Commissioner of
Bisarya, Bhopal Income Tax -1 (1),
Vs.
Bhopal
(Appellant) (Respondent)
PAN : AAYPB9350J
ITA No. 525 to 527/Ind/2019
Assessment Year : 2009-10 & 2010-11
M/s Om Coal बनाम/ 1. Addl. CIT-TDS, Indore
Company Pvt. Ltd., 2. Dy.CIT-TDS, Indore
Vs.
Indore 3. ACIT/DCIT-TDS,
Indore
(Appellant) (Respondent)
PAN : AAACO8710A
11
Mohd. Harun Chhipa & Others
ITA No.188/Ind/2020 & Ors
ITA No. 128/Ind/2019
Assessment Year : 2006-07
M/s Anant बनाम/ Dy. Commissioner of
Commodities P.Ltd., Income Tax -1 (1),
Vs.
Indore Indore
(Appellant) (Respondent)
PAN : AAGCS8795K
ITA No. 546/Ind/2019
Assessment Year : 2010-11
Manohar Waterkar, बनाम/ Income Tax Officer-2 (3),
Ujjain Ujjain
Vs.
(Appellant) (Respondent)
PAN : AANPW6917H
ITA No. 826/Ind/2019
Assessment Year : 2008-09
Shri. Rajmohan बनाम/ Deputy Commissioner of
Agrawal, Bhopal Income Tax -1 (1),
Vs.
Bhopal
(Appellant) (Respondent)
PAN : AAXPA4984A
ITA No. 971/Ind/2019
Assessment Year : 2015-16
M/s Nanda Nagar बनाम/ Dy. Commissioner of
Sahkarita Sakh Income Tax, Circle -3 (1),
Vs.
Sanstha, Indore Indore
(Appellant) (Respondent)
PAN : AAAAN1784B
ITA No. 973/Ind/2019
Assessment Year : 2009-10
Subhash Chandra Gupta बनाम/ Income Tax Officer-3 (3),
L/H Late Smt. Subhadra Indore
Devi Gupta, Indore
Vs.
(Appellant) (Respondent)
PAN : AFBPG1216N
12
Mohd. Harun Chhipa & Others
ITA No.188/Ind/2020 & Ors
ITA No. 196/Ind/2019
Assessment Year : 2014-15
Smt. Sangeeta Agrawal बनाम/ Income Tax Officer
Indore 1 (2), Indore
Vs.
(Appellant) (Respondent)
PAN : ARAPA9946N
ITA No. 499/Ind/2019
Assessment Year : 2010-11
Shri Ramanlal Jain बनाम/ Income Tax Officer
Prop. Seema Agencies, 1 (4), Indore
Vs.
Ujjain
(Appellant) (Respondent)
PAN : ABVPJ1814 H
ITA No. 770/Ind/2019
Assessment Year : 2006-07
Shri. Rakesh Gupta, बनाम/ Deputy Commissioner of
Bhopal Income Tax -1 (1),
Vs.
Bhopal
(Appellant) (Respondent)
PAN : AAXPG9477C
ITA No. 404/Ind/2019
Assessment Year : 2014-15
Shri Gyayak Modi, बनाम/ Income Tax Officer-2 (1),
Indore Range-2, Indore
Vs.
(Appellant) (Respondent)
PAN : BLKPM4149Q
ITA No. 585/Ind/2018
Assessment Year : 2014-15
Shri Ritwik Garg, बनाम/ Income Tax Officer-2 (5),
Indore Indore
Vs.
(Appellant) (Respondent)
PAN : AEUPG0622C
13
Mohd. Harun Chhipa & Others
ITA No.188/Ind/2020 & Ors
ITA No. 586/Ind/2018
Assessment Year : 2014-15
Smt. Anubha Garg, बनाम/ Income Tax Officer-2 (5),
Indore Indore
Vs.
(Appellant) (Respondent)
PAN : AGTPG1222B
ITA No. 587/Ind/2018
Assessment Year : 2014-15
Smt. Karishma Sachdev, बनाम/ Income Tax Officer
Indore 2 (4),Indore
Vs.
(Appellant) (Respondent)
PAN : ACNPK4835A
ITA No. 589/Ind/2018
Assessment Year : 2014-15
M/s Aakash Dagra बनाम/ Income Tax Officer-2 (5),
HUF, Indore Indore
Vs.
(Appellant) (Respondent)
PAN : AAJHA7504A
ITA No. 590/Ind/2018
Assessment Year : 2014-15
M/s Pawan Agrawal बनाम/ Income Tax Officer-3 (3),
HUF, Indore Indore
Vs.
(Appellant) (Respondent)
PAN : AAHHP7488J
IT(SS) No. 184 to 189/Ind/2015
Assessment Year : 1999-2000 to 2004-05
ITA No. 495/Ind/2015
Assessment Year : 2005-06
Mr. Syed Mohsin Raza बनाम/ Assistant Commissioner
Rizvi, Bhopal of Income Tax -1 (2),
Vs.
Bhopal
(Appellant) (Respondent)
14
Mohd. Harun Chhipa & Others
ITA No.188/Ind/2020 & Ors
PAN : AAXPR9868C
ITA No. 487/Ind/2017
Assessment Year : 2013-14
ACIT (Central)-2, बनाम/ M/s The Malwa Vanaspati
Indore & Chemical Co.Ltd.,
Vs.
Indore
(Appellant) (Respondent)
PAN : AAACT6465F
ITA No. 889/Ind/2019
Assessment Year : 2011-12
Enter 10 Television P.Ltd., बनाम/ Asst. Commissioner of
Indore Income Tax (TDS),
Vs.
Indore
(Appellant) (Respondent)
PAN : AADCA4090Q
ITA No. 433 & 434/Ind/2017
Assessment Year : 2012-13 & 2013-14
DCIT 2(1) बनाम/ M/s. JRG Realty
Indore Indore
Vs.
(Appellant) (Respondent)
PAN : AAHFJ5162H
ITA No. 948/Ind/2016
Assessment Year : 2009-10
Vishwanath Pawar HUF, बनाम/ Income Tax Officer,
Burhanpur Burhanpur
Vs.
(Appellant) (Respondent)
PAN : AAGHV2370E
ITA No. 628/Ind/2014
Assessment Year : 2010-11
Anubhav Verma, बनाम/ Asst. Commissioner of
Bhopal Income Tax -3 (1),
Vs.
Bhopal
15
Mohd. Harun Chhipa & Others
ITA No.188/Ind/2020 & Ors
(Appellant) (Respondent)
PAN : ABXPV8145P
ITA No. 790/Ind/2017
Assessment Year : 2009-10
M/s Gulab Resources बनाम/ Asst. Commissioner of
Pvt.Ltd., Ratlam Income Tax, Circle
Vs.
Ratlam
(Appellant) (Respondent)
PAN : AADCG3200C
ITA No. 710/Ind/2017
Assessment Year : 2007-08
M/s Shree Laxmi बनाम/ Income Tax Officer-2 (1),
Venkateshwara Ujjain
Vs.
Finance Corporation,
Ujjain
(Appellant) (Respondent)
PAN : ABAFS0342N
IT(SS)A No. 45 /Ind/2019
Assessment Year : 2013-14
Shri Sunil Bansal बनाम/ DCIT Central-1
Bhopal Bhopal
Vs.
(Appellant) (Respondent)
PAN : ABCPG1186A
IT(SS)A No. 46 /Ind/2019
Assessment Year : 2013-14
Shri Anil Bansal बनाम/ DCIT Central-1
Bhopal Bhopal
Vs.
(Appellant) (Respondent)
PAN : ABCPG1187A
Appellant By Sh/Shri Girish Agrawal, Ashish Goyal &
N.D. Patva, P.D. Nagar, Arpit Gour. Pranay
Goyal, Gagan Tiwari, Rashi Gohil, C.P.
Rawka, S.S. Deshpande, Hitesh Chimnani
& Yas Kukreja, S.N. Agrawal, Vijay Bansal
& written submissions/ ARs
16
Mohd. Harun Chhipa & Others
ITA No.188/Ind/2020 & Ors
Respondent By Sh/Shri S.S. Mantri and Harshit Bari,
DRs
Date of Hearing 08.02.2021
Date of Pronouncement 08.02.2021
ORDER
PER BENCH The above captioned appeals filed at the instance of revenue assessee(s) and revenue pertaining to Assessment Years as shown above are directed against different orders of Commissioners of Income Tax (Appeals) (in short 'Ld.CIT'(A)].
2. At the outset, Ld. Counsels for the respective assessee(s) present during the course of hearing and in the remaining cases as per the application placed on record, the present bunch of appeals were requested to be withdrawn since the assessee(s) have opted to take benefit of "Vivad Se Vishwas Scheme 2020" and as required by the scheme, if the assessees intents to opt for the said scheme and fulfills the necessary requirements then the appeals pending before this Tribunal needs to be withdrawn.
3. Per contra Ld. DR did not raised any objection to the submissions made by the Ld. counsel for the assessees and the applications made in the remaining cases and submitted that they 17 Mohd. Harun Chhipa & Others ITA No.188/Ind/2020 & Ors have no objection if the captioned appeals are dismissed as withdrawn on the ground of opting under the said scheme.
4. We have heard rival contentions and perused records placed before us. In view of the above stated facts, we dismiss these appeals filed by assessee(s)/Revenue treating the same as withdrawn/not pressed. However the assessee(s)/ Revenue are at liberty to file Miscellaneous Application for recalling the order within the stipulated time as prescribed under the law if the respective assessee(s)' application for availing this scheme could not be accepted by the Revenue for some reason or if the respective assessee(s) could not fulfill the condition prescribed in the said scheme namely "Vivad Se Vishwas Scheme 2020".
5. In the result all the appeals of the Assessee(s)/ Revenue are dismissed as withdrawn/not pressed.
The order pronounced in the open Court on 08 .02.2021.
Sd/- Sd/-
( KUL BHARAT) (MANISH BORAD)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated : 08 February, 2021
Patel/PS
18
Mohd. Harun Chhipa & Others
ITA No.188/Ind/2020 & Ors
Copy to: The Appellant/Respondent/CIT concerned/CIT(A) concerned/ DR, ITAT, Indore/Guard file.
By Order, Asstt.Registrar, I.T.A.T., Indore 19