Court :
ITAT Kolkata
Brief :
All these appeals are filed by different assessees belonging to the same familyand all the appeals are directed against the order of the Pr. Commissioner of the IncomeTax-10, Kolkata (hereinafter the ‘Pr. CIT’) dated 11.12.2018 passed u/s 263 of the Income Tax Act, 1961 (hereinafter the ‘Act’), for the Assessment Year 2014-15.
Citation :
I.T.A. No. 43/Kol/2019
IN THE INCOME TAX APPELLATE TRIBUNAL
KOLKATA ‘C’ BENCH, KOLKATA
(Virtual Court)
(Before Sri J. Sudhakar Reddy, Accountant Member & Ms. Madhumita Roy, Judicial Member)
I.T.A. No. 41/Kol/2019
Assessment Year: 2014-15
Ritin Lakhmani……………………...……………….................Appellant
[PAN: ABYPL 0575 C]
Vs.
Pr. Commissioner of Income Tax-10, Kolkata....................Respondent
I.T.A. No. 42/Kol/2019
Assessment Year: 2014-15
Pravesh Kumar Lakhmani………………….................Appellant
[PAN: AATPL 9724 D]
Vs.
Pr. Commissioner of Income Tax-10, Kolkata....................Respondent
I.T.A. No. 43/Kol/2019
Assessment Year: 2014-15
Gopichand Lakhmani……………………...................Appellant
[PAN: ABWPL 0062 C]
Vs.
Pr. Commissioner of Income Tax-10, Kolkata...................Respondent
I.T.A. No. 44/Kol/2019
Assessment Year: 2014-15
Reeta Lakhmani……………………...….....................Appellant
[PAN: ABBPL 5419 L]
Vs.
Pr. Commissioner of Income Tax-10, Kolkata....................Respondent
I.T.A. No. 45/Kol/2019
Assessment Year: 2014-15
Jaikishan Lakhmani……………..........Appellant
[PAN: ABAPL 2549 J]
Vs.
Pr. Commissioner of Income Tax-10, Kolkata....................Respondent
I.T.A. No. 46/Kol/2019
Assessment Year: 2014-15
Rachit Lakhmani…………….............Appellant
[PAN: AFIPL 7097 P]
Vs.
Pr. Commissioner of Income Tax-10, Kolkata....................Respondent
I.T.A. No. 47/Kol/2019
Assessment Year: 2014-15
Ravish Lakhmani…………………...........Appellant
[PAN: ACFPL 9788 F]
Vs.
Pr. Commissioner of Income Tax-10, Kolkata.............Respondent
Appearances by:
Sh. Subash Agarwal, Adv., appeared on behalf of the Assessee.
Sh. Vijay Shankar, CIT, appeared on behalf of the Revenue.
Date of concluding the hearing : November 2nd, 2020
Date of pronouncing the order : November 13th, 2020
ORDER
Per J. Sudhakar Reddy, AM:
All these appeals are filed by different assessees belonging to the same familyand all the appeals are directed against the order of the Pr. Commissioner of the IncomeTax-10, Kolkata (hereinafter the ‘Pr. CIT’) dated 11.12.2018 passed u/s 263 of the Income Tax Act, 1961 (hereinafter the ‘Act’), for the Assessment Year 2014-15.
2. Both the parties submitted that the issues arising in all these appeals and the facts are identical and that they can be heard together and disposed off by way of this common order.
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