Income Tax Appellate Tribunal - Jodhpur
Indu Bala Malani, Jodhpur vs Acit, Central Circle-1,, Jodhpur on 27 April, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH, JODHPUR (VIRTUAL COURT AT CHANDIGARH) BEFORE: SHRI. N.K.SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA No. 79 & 80/JODH/2019 नधा रण वष / Assessment Year : 2009-10 & 2010-11 Indu Bala Malani, बनाम The ACIT Malani House, Opposite Nehru Park, Central Circle-1, Jodhpur. Jodhpur.
थायी लेखा सं./PAN NO: ACEPM8857D अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : Shri Rajendra Jain, FCA राज व क! ओर से/ Revenue by : Miss. Kajal Singh, JCIT-DR आयकर अपील सं./ ITA No. 82/JODH/2019 नधा रण वष / Assessment Year : 2010-11 Dinesh Malani, बनाम The ACIT Malani House, Opposite Nehru Park, Central Circle-1 Jodhpur. Jodhpur थायी लेखा सं./PAN NO: ACEPM8851F अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : Shri Rajendra Jain, FCA राज व क! ओर से/ Revenue by : Miss. Kajal Singh, JCIT-DR आयकर अपील सं./ ITA No. 83/JODH/2019 नधा रण वष / Assessment Year : 2010-11 Ramesh Chandra Malani, बनाम The ACIT Malani House, Opposite Nehru Park, Central Circle-1 Jodhpur. Jodhpur थायी लेखा सं./PAN NO: AGCPM3978R अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : Shri Rajendra Jain, FCA राज व क! ओर से/ Revenue by : Miss. Kajal Singh, JCIT-DR 2 आयकर अपील सं./ ITA No. 408 & 409/JODH/2018 नधा रण वष / Assessment Year : 2008-09 & 2010-11 Rahul Jain, बनाम The ACIT, Preksha Vihar, Near Vijay Cinema, Central Circle, Hanumangarh Town. Bikaner.
थायी लेखा सं./PAN NO: ADVPJ6488M अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : Shri Jinendra Kochar, CA राज व क! ओर से/ Revenue by : Miss. Kajal Singh, JCIT-DR आयकर अपील सं./ ITA No. 405 & 406/JODH/2018 नधा रण वष / Assessment Year : 2009-10 & 2010-11 Paras Mal Jain, बनाम The ACIT, Preksha Vihar, Near Vijay Cinema, Central Circle, Hanumangarh Town. Bikaner.
थायी लेखा सं./PAN NO: ABKPJ1173G अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : Shri Jinendra Kochar, CA राज व क! ओर से/ Revenue by : Miss. Kajal Singh, JCIT-DR आयकर अपील सं./ ITA No. 376/JODH/2018 नधा रण वष / Assessment Year : 2013-14 Shri Ramesh Loonker, बनाम The ITO 3rd Red Bunglow, Rai ka Bagh, Ward-1(4), Jodhpur. Jodhpur.
थायी लेखा सं./PAN NO: AAVPL5116F अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : Shri N.R. Mertia, CA राज व क! ओर से/ Revenue by : Miss. Kajal Singh, JCIT-DR आयकर अपील सं./ ITA No. 531/JODH/2018 नधा रण वष / Assessment Year : 2011-12 Shri Yogesh Singh Rathore, बनाम The ITO C/o-Sh. Chandan Singh Deora, Q.No. Sirohi E-15-16, Laxmi Cement, JK Puram, Basantgarh, Pindwara, Sirohi. थायी लेखा सं./PAN NO: AHNPR5665A अपीलाथ /Appellant यथ /Respondent 3 नधा रती क! ओर से/Assessee by : Shri N.R. Mertia, CA राज व क! ओर से/ Revenue by : Miss. Kajal Singh, JCIT-DR आयकर अपील सं./ ITA No. 241/JODH/2018 नधा रण वष / Assessment Year : 2013-14 M/s Jai Shree Ram Trading Co. बनाम The ITO, 145, New Dhan Mandi, Sri Ward-1, Ganganagar. Sri Ganganagar.
थायी लेखा सं./PAN NO: AABFJ1931E अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : Shri Rakesh Gupta, CA राज व क! ओर से/ Revenue by : Miss. Kajal Singh, JCIT-DR आयकर अपील सं./ ITA No. 240/JODH/2018 नधा रण वष / Assessment Year : 2013-14 Shri Pankaj Agarwal, बनाम The ITO, Prop.- M/s Shubham Commercial Corp. Ward-1, 145, New Dhan Mandi, Sri Ganganagar. Sri Ganganagar. थायी लेखा सं./PAN NO: AASPA2334H अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : Shri Rakesh Gupta, CA राज व क! ओर से/ Revenue by : Miss. Kajal Singh, JCIT-DR आयकर अपील सं./ ITA No. 512/JODH/2017 नधा रण वष / Assessment Year : 2011-12 M/s Bhilwara Mahila Urban Co- बनाम The ACIT, operative Bank Ltd., Lokjeevan Circle-Bhilwara. Complex, Nagori Garden, Bhilwara (Raj.) थायी लेखा सं./PAN NO: AAAAB1724F अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : Shri Sunil Porwal, CA राज व क! ओर से/ Revenue by : Miss. Kajal Singh, JCIT-DR 4 आयकर अपील सं./ ITA No. 380/JODH/2019 नधा रण वष / Assessment Year : 2016-17 Siftr Labs Private Limited, बनाम The ACIT/DCIT A 182, 1st Floor, Basni Phase 1, Circle 1(1), Saraswati Nagar, Jodhpur-342005. Jodhpur थायी लेखा सं./PAN NO: AAWCS4079A अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : Shri Suneel Agarwal, CA राज व क! ओर से/ Revenue by : Miss. Kajal Singh, JCIT-DR आयकर अपील सं./ ITA No. 562/JODH/2018 नधा रण वष / Assessment Year : 2011-12 Savitri Sarda, बनाम The ITO, Prop.-M/s Vinay Minerals, 5th Phase, Ward-1, Industrial Area, Sardar Samand Pali. Road, Pali-Marwar.
थायी लेखा सं./PAN NO: ABQPS0585D अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : Shri Goutam Baid, CA राज व क! ओर से/ Revenue by : Miss. Kajal Singh, JCIT-DR आयकर अपील सं./ ITA No. 473/JODH/2018 नधा रण वष / Assessment Year : 2014-15 Shri Rajendra Kumar Agarwal, बनाम The ITO, Prop.-M/s R.K. Trading, N.H. 14, Ward-4, Sumerpur Road, Khasra No. 572 & Pali. 651, Near Panihari Hotel, Pali- Marwar.
थायी लेखा सं./PAN NO: ADDPA1409R अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : Shri P.C. Parwal, CA राज व क! ओर से/ Revenue by : Miss. Kajal Singh, JCIT-DR 5 आयकर अपील सं./ ITA No. 344/JODH/2018 नधा रण वष / Assessment Year : 2013-14 Sampat Lal Tripathi, बनाम The ITO, Purani Basti, Ward-5, Biliya Khurd, Ward-4, Bhilwara (Raj) Bhilwara.
थायी लेखा सं./PAN NO: AQUPT5612M अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : Shri Sunil Porwal, CA राज व क! ओर से/ Revenue by : Miss. Kajal Singh, JCIT-DR आयकर अपील सं./ ITA No. 368/JODH/2018 नधा रण वष / Assessment Year : 2013-14 Gopal Lal Prajapat, बनाम The ITO, S/o-Moti Lal Ji, Ward-4, Mata Ji ka Chowk, Ward-5, Biliya Bhilwara. Khurd, Bhilwara (Raj) थायी लेखा सं./PAN NO: BXEPP4314G अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : Shri Sunil Porwal, CA राज व क! ओर से/ Revenue by : Miss. Kajal Singh, JCIT-DR आयकर अपील सं./ ITA No. 370/JODH/2018 नधा रण वष / Assessment Year : 2013-14 Ladu Lal Gadri, बनाम The ITO, S/o-Chogaji, Ward-4, Mata Ji ka Chowk, Ward-5, Biliya Bhilwara. Khurd, Bhilwara (Raj) थायी लेखा सं./PAN NO: AYGPG9262N अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : Shri Sunil Porwal, CA राज व क! ओर से/ Revenue by : Miss. Kajal Singh, JCIT-DR सन ु वाई क! तार&ख/Date of Hearing : 27/04/2021 उदघोषणा क! तार&ख/Date of Pronouncement : 27/04/2021 6 आदे श/Order PER BENCH:
All these appeals by the different assessees are directed against the separate orders of different Ld. Commissioners of Income Tax (Appeal) at various stations as per following details:
Sl.No. Appeal No. Name of Case CIT(Appeal / s ) Order dt.
1. ITA No. 79/Jodh/2019 Indu Bala Malani CIT(A)-2, Udaipur 26/12/2018
2. ITA No. 80/Jodh/2019 Indu Bala Malani CIT(A)-2, Udaipur 26/12/2018
3. ITA No. 82/Jodh/2019 Dinesh Malani CIT(A)-2, Udaipur 26/12/2018
4. ITA No. 83/Jodh/2019 Ramesh Chandra CIT(A)-2, Udaipur 26/12/2018 Malani
5. ITA No. 408/Jodh/2018 Rahul Jain CIT(A)-IV, Jaipur 20/06/2018
6. ITA No. 409/Jodh/2018 Rahul Jain CIT(A)-IV, Jaipur 20/06/2018
7. ITA No. 406/Jodh/2018 Paras Mal Jain CIT(A)-IV, Jaipur 20/06/2018
8. ITA No. 405/Jodh/2018 Paras Mal Jain CIT(A)-IV, Jaipur 20/06/2018
9. ITA No. 376/Jodh/2018 Shri Ramesh Loonker CIT(A)-1, Jodhpur 26/06/2018
10. ITA No. 531/Jodh/2018 Shri Yogesh Singh CIT(A)-1, Jodhpur 24/09/2018 Rathore
11. ITA No. 241/Jodh/2018 M/s Jai Shree Ram CIT(A), Bikaner 08/03/2018 Trading Co.
12. ITA No. 240/Jodh/2018 Shri Pankaj Aggarwal CIT(A), Bikaner 08/03/2018
13. ITA No. 512/Jodh/2017 M/s Bhiklwara Mahila CIT(A), Ajmer 11/10/2017 Urban Cooperative bank Ltd.
14. ITA No. 380/Jodh/2019 Siftr Labs Pvt. Ltd. CIT(A)-1, Jodhpur 12/09/2019
15. ITA No. 562/Jodh/2018 Savitri Sarda CIT(A)-1, Jodhpur 11/09/2018
16. ITA No. 473/Jodh/2018 Shri Rajendra Kumar CIT(A)-1, Jodhpur 17/07/2018 Agarwal 7
17. ITA No. 344/Jodh/2018 Sampat Lal Tripathi CIT(A), Ajmer 19/04/2018
18. ITA No. 368/Jodh/2018 Gopal Lal Prajapat CIT(A), Ajmer 07/05/2018
19. ITA No. 370/Jodh/2018 Ladu Lal Gadri CIT(A), Ajmer 16/05/2018
2. In all the above appeals the assessees / Ld. Counsels for the Assessees furnished separate applications for withdrawal of the appeals.
3. During the course of hearing the Ld. Counsels for the Assessees submitted that since the assessees have availed the immunity scheme i.e.; Vivad Se Vishwas and the Income Tax Department has since issued Form No. 3 / 4, in response to the applications filed by the assessees, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessees may be allowed to be withdrawn. The details of above said certificates are as under:
Sl.No. Appeal No. Name of Case Certificate No.
1. ITA No. 79/Jodh/2019 Indu Bala Malani 340472930120421
2. ITA No. 80/Jodh/2019 Indu Bala Malani 340471810120421
3. ITA No. 82/Jodh/2019 Dinesh Malani 340541250120421
4. ITA No. 83/Jodh/2019 Ramesh Chandra 340468960120421 Malani
5. ITA No. 408/Jodh/2018 Rahul Jain 881528070241220
6. ITA No. 409/Jodh/2018 Rahul Jain 881536630241220
7. ITA No. 406/Jodh/2018 Paras Mal Jain 881709310241220
8. ITA No. 405/Jodh/2018 Paras Mal Jain 881701180241220
9. ITA No. 376/Jodh/2018 Shri Ramesh Loonker 923670600281220 8
10. ITA No. 531/Jodh/2018 Shri Yogesh Singh 106245000050121 Rathore
11. ITA No. 241/Jodh/2018 M/s Jai Shree Ram 925829300281220 Trading Co.
12. ITA No. 240/Jodh/2018 Shri Pankaj Agarwal 984705310010121
13. ITA No. 512/Jodh/2017 M/s Bhilwara Mahila 341502610150421 Urban Cooperative bank Ltd.
14. ITA No. 380/Jodh/2019 Siftr Labs Pvt. Ltd. 299209770220321
15. ITA No. 562/Jodh/2018 Savitri Sarda 792782810081220
16. ITA No. 473/Jodh/2018 Shri Rajendra Kumar 278514530020321 Agarwal
17. ITA No. 344/Jodh/2018 Sampat Lal Tripathi 292188360160321
18. ITA No. 368/Jodh/2018 Gopal Lal Prajapat 292187130160321
19. ITA No. 370/Jodh/2018 Ladu Lal Gadri 230623470280121
4. The Ld. DR did not object if the above appeals of the assessees are dismissed as withdrawn.
5. In view of the above the appeals of the assessees are dismissed as withdrawn.
6. In the result, appeals of the assessees are dismissed.
Order pronounced on 27/04/2021.
Sd/- Sd/-
(R.L. NEGI) (N.K. SAINI)
JUDICIAL MEMBER VICE PRESIDENT
Dated : 27/04/2021
*Ranjan
9
आदे शक! त,ल-पअ.े-षत/ Copy of the order forwarded to :
1. The Appellant
2. The Respondent
3. CIT
4. The CIT(A)
5. DR, ITAT, JODHPUR
6. Guard File