K. Chandrakanth Yadav, Hyd, Hyderabad V. ITO, Ward-6(5), Hyd, Hyderabad

ITA 108/HYD/2016

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1619 (ITAT-HYDERABAD)
• Duration Of Justice: 5 year(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 03-03-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 05-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SRINIVAS REDDY C

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI S.S. GODARA, JUDICIAL MEMBER ITA NO.107/HYD/2016 ASSESSMENT YEAR:2009 - 10 K. VEERAMANI, HYDERABAD. PAN: AGZPK 8164 E VS. INCOME TAX OFFICER, WARD - 6(5), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO.108/HYD/2016 ASSESSMENT YEAR: 2009 - 10 K. CHANDRAKANTH YADAV, HYDERABAD. PAN: AHJPK 0834 E VS. INCOME TAX OFFICER, WARD - 6(5), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO. 109//HYD/2016 ASSESSMENT YEAR: 2009 - 10 K. CHANDRASEKHAR YADAV, HYDERABAD. PAN: AYUPK 0992 P VS. INCOME TAX OFFICER, WARD - 6(5), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: SHRI SRINIVAS REDDY. C DR DATE OF HEARING: 10/02/2021 DATE OF PRONOUNCEMENT: 16 /02/2021 2 ORDER PER A. MOHAN ALANKAMONY , A.M: ALL THE THREE APPEALS ARE FILED BY THE ASSESSEES AGAINST THE ORDERS OF THE LD. CIT(A) - 6, HYDERABAD IN APPEAL NOS. 1576, 1577 & 1578/2014 - 15/CIT(A) - 6/15 - 16, DATED 23/11/2015 FOR THE A.Y. 2009 - 10. 2. AT THE TIME OF HEARING NONE APPEARED BEFORE US TO REPRESENT THE CASES OF THE ASSESSEE S . ON PERUSAL OF THE RECORD, WE FIND THAT ALL THE THREE ASSESSEES HAVE FILED WRITTEN SUBMISSIONS BEFORE US WHEREIN IT WAS STATED THAT THEY DESIRE TO WITHDRAW THEIR RESPECTIVE APPEAL S SINCE THEY HAVE OPTED TO AVAIL VIVAD SE VISWAS SCHEME. IT WAS FURTHER S TATED BY ALL THE ASSESSEE S THAT THEY HA D FILED FORM NO.1 , 2 AND FORM 3 IS ISSUED BY THE REVENUE. IT WAS THEREFORE PLEADED, THAT THE APPEAL OF THE RESPECTIVE ASSESSE ES MAY BE ALLOWED TO BE WITHDRAWN. 3. THE LD. DR CONCEDED TO TH E REQUEST OF THE ASSESSEES. 4 . HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE ON HAND , W E ARE INCLINED TO ALLO W THE APPEAL S OF THE ASSESSEE S TO BE WITHDRAWN YIELDING TO THE PRAYER OF THE ASSESSEES THAT THEY HAVE PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORM NO.1 , 2 AND FORM 3 IS ALSO ISSUED BY THE REVENUE . THE LD. DR HAS ALSO CONCEDED TO THE REQUEST OF 3 THE ASSESSEES . A CCORDINGLY, WE HEREBY DISMISS ALL THE SE APPEAL S OF THE ASSESSEES AS WITHDRA WN. HOWEVER, WE ALSO MAKE IT CLEAR THAT, IF THE ASSESSEE / S CASE / S ARE NOT ACCEPTED IN THE VIVAD - SE - VISWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON, THEN THE RESPECTIVE ASSESSEE / S SHALL BE AT LIBERTY TO FILE MISCELLANEOUS PETITION S BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THE APPEAL / S . IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT, ALL THE THREE APPEALS FILED BY THE ASS ESSEES ARE DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE SIXTEENT H OF FEBRUARY, 2021. SD/ - SD/ - (S.S. GODARA) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 16 TH FEBRUARY, 2021. OKK COPY TO: - 1) (I) K. VEERAMANI, 8 - 3 - 166, GOKUL THEATRE COMPOUND, ERRAGADDA, HYDERABAD. (II) K. CHANDRAKANTH YADAV, 8 - 3 - 166, GOKUL THEATRE COMPOUND, ERRAGADDA, HYDERABAD. (III) K. CHANDRASEKHAR YADAV, 8 - 3 - 166, GOKUL THEATRE COMPOUND, ERRAGADDA, HYDERABAD. 2) INCOME TAX OFFICER, WARD - 6(5), INCOME TAX TOWERS, AC GUARDS, MASAB TANK, HYDERABAD. 3) TH E CIT(A) - 6, HYDERABAD . 4) THE PR. CIT - 6, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE