K.V. Krishan Reddy, Kurnool, Hyderabad V. ITO, Ward-2, Kurnool, Kurnool

ITA 1126/HYD/2016

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9903 (ITAT-HYDERABAD)
• Duration Of Justice: 4 year(s) 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2006-2007
• Appeal Filed On: 23-08-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 22; 6; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A & B : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. A.Y. APPELLANT RESPONDENT 567/HYD/19 2014-15 HM.CLAUSE INDIA PRIVATE LIMITED, (IN THE CASE OF ERSTWHILE, CENTURY SEEDS PRIVATE LIMITED, SINCE MERGED) GOWDAVELLI VILLAGE, MEDCHAL MANDAL [PAN: AAACC0390G] DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(2), HYDERABAD 1844/HYD/19 2016-17 KREBS BIOCHEMICALS & INDUSTRIES LIMITED, HYDERABAD [PAN: AAACK8355M] ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HYDERABAD 43/HYD/19 2015-16 COMMANDANT 99 BN RAF, HAKIMPET PO, HYDERABAD [PAN: AAAGC0753K] INCOME TAX OFFICER (TDS), TDS WARD-2(3), HYDERABAD 44/HYD/19 2015-16 45/HYD/19 2015-16 46/HYD/19 2015-16 47/HYD/19 2016-17 949/HYD/18 2003-04 SHRI R.A.ALAGARA RAJA, BANGALORE [PAN: AFRPR8206D] DEPUTY COMMISSIONER OF INCOME TAX, CC-2(1), HYDERABAD 950/HYD/18 2003-04 1335/HYD/19 2011-12 SMT.TARA, NELLORE [PAN: ABIPT7155L] INCOME TAX OFFICER, WARD-2, NELLORE 1336/HYD/19 2013-14 1337/HYD/19 2011-12 MRS.PINKY S NELLORE [PAN: AIMPP5906A] INCOME TAX OFFICER, WARD-2, NELLORE 1338/HYD/19 2013-14 1786/HYD/18 2015-16 SRI AKSHIT PRAKASH JAIN, SECUNDERABAD [PAN: ALWPJ0713A] INCOME TAX OFFICER, WARD-10(2), HYDERABAD 947/HYD/17 2012-13 GR INTRACHEM LIMITED, HYDERABAD [PAN: AABCG5372M] INCOME TAX OFFICER, WARD-2(2), HYDERABAD 1620/HYD/17 2013-14 ASST.COMMISSIONER OF INCOME TAX, CIRCLE-2(2), HYDERABAD 2190/HYD/18 2015-16 SRI DEEPESH KUMAR GOLAS, HYDERABAD [PAN: AUTPG8435C] INCOME TAX OFFICER, WARD-7(3), HYDERABAD VIVAD SE VISWAS :- 2 -: 1564/HYD/16 2014-15 VITAS PHARMA RESEARCH PRIVATE LIMITED, HYDERABAD [PAN: AADCV3492K] INCOME TAX OFFICER, WARD-17(4), HYDERABAD 1565/HYD/16 2014-15 1566/HYD/16 2014-15 1567/HYD/16 2014-15 1568/HYD/16 2014-15 1569/HYD/16 2014-15 1823/HYD/19 2006-07 M/S.INCOR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD [PAN: AACCG4684K] THE ASST.COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HYDERABAD 486/HYD/17 2012-13 FIMA PROPERTIES PRIVATE LIMITED, HYDERABAD [PAN: AABCF1681Q] INCOME TAX OFFICER, WARD-17(2), HYDERABAD 2165/HYD/18 2012-13 INTERNATIONAL PAPER (INDIA) PRIVATE LIMITED, HYDERABAD [PAN: AABCI9364D] INCOME TAX OFFICER, WARD-2(3), HYDERABAD 2036/HYD/17 2014-15 SRI VIRENDER KUMAR AGARWAL, SECUNDERABAD [PAN: ALWPA1150G] DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(2), HYDERABAD 1714/HYD/18 2013-14 SMT.SEEMA RANI AGARWAL, SECUNDERABAD [PAN: ABYPA0232H] ASST.COMMISSIONER OF INCOME TAX, CIRCLE-10(1), HYDERABAD 765/HYD/18 2014-15 M/S.NEXT EDUCATION INDIA PRIATE LIMITED, HYDERABAD [PAN: AABCH9484P] ASST.COMMISSIONER OF INCOME TAX, CIRCLE-16(1), HYDERABAD 709/HYD/18 2014-15 INTEGRATED CLEANROOM TECHNOLOGIES PRIVATE LIMITED, HYDERABAD [PAN: AABCI0328R] DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HYDERABAD 1126/HYD/16 2006-07 K.V.KRISHNA REDDY, GUDUR VILLAGE & MANDAL, KURNOOL DIST. [PAN: BIYPK9335B] THE INCOME TAX OFFICER, WARD-2, KURNOOL 1210/HYD/17 1996-97 TO 2001-02 SRI K.MADHUSUDAN, GOOTY, [PAN: AFXPK6330F] DCIT, CENTRAL CIRCLE-4, HYDERABAD (NOW WITH ADDL.CIT, KURNOOL) 206/HYD/17 2010-11 THE CITIZEN CO-OPERATIVE SOCIETY LTD., HYDERABAD [PAN: AAAAT3952F] DY.COMMISSIONER OF INCOME TAX, CIRCLE-9(1), HYDERABAD 207/HYD/17 2011-12 208/HYD/17 2013-14 1615/HYD/17 2014-15 ASST.COMMISSIONER OF INCOME TAX, CIRCLE-9(1), HYDERABAD VIVAD SE VISWAS :- 3 -: 816/HYD/18 2013-14 THE CITIZEN CO-OPERATIVE SOCIETY LTD., HYDERABAD [PAN: AAAAT3952F] DY.COMMISSIONER OF INCOME TAX, CIRCLE-9(1), HYDERABAD 723/HYD/19 2014-15 ASST.COMMISSIONER OF INCOME TAX, CIRCLE-9(1), HYDERABAD 195/HYD/20 2014-15 FOR ASSESSEE : SHRI K.C.DEVDAS, SHRI E.PHALGUNA KUMAR, SHRI A.V.RAGHU RAM, SHRI B.SATYANARAYANA MURTHY, SHRI S.RAMA RAO, SHRI A.V.RAGHU RAM SHRI RAVI BHARADWAJ, ARS FOR REVENUE : SHRI SUNIL KUMAR PANDEY , DR DATE OF HEARING : 22 - 0 2 - 202 1 DATE OF PRONOUNCEMENT : 17 - 0 3 - 2 02 1 O R D E R PER BENCH : THESE ASSESSEES APPEALS ARE DIRECTED AGAINST DIFFER ENT ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS), FOR DIFFERENT ASSESSMENT YEARS. 2. AT THE OUTSET, WE ARE INFORMED DURING THE COURSE OF HEARING FROM THE ASSESSEES SIDE THAT THEY HAVE FILED F OR SETTLEMENT BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME-2020 IN PRESCRIBED FORM NO.1 & 2 AND FORM(S )-3 IN TUNE THERETO; ALSO STAND ISSUED. 3. THE ASSESSEES SOLE IDENTICAL PLEA IN ALL THESE C ASES IS THAT SINCE THE DEPARTMENT IS YET TO FINALISE THE SETTLEMENT IN TUNE WITH FORM(S)-3 ISSUED UNDER THE SCHEME, THESE APPE ALS MAY NOT BE DISMISSED AS WITHDRAWN AS ON DATE. WE FIND NO MERIT IN ASSESSEES CONTENTIONS PER SE. THE FACT REMAINS THAT VIVAD SE VISWAS :- 4 -: THEY HAVE ALREADY BEEN ISSUED FORM(S)-3, NO PURPOSE WOULD BE SERVED IF ALL THESE CASES ARE KEPT PENDING. WE THEREF ORE ORDER THAT THESE APPEALS BE TREATED AS DISMISSED AS WITHDRAWN W ITH A RIDER THAT IT SHALL BE VERY MUCH OPEN FOR ALL ASSESS EES TO FILE FOR REVIVAL OF THESE CASES, IF THE SETTLEMENT BENEFIT UN DER THE SCHEME IS DENIED TO THEM FOR TECHNICAL REASONS. 4. ALL THESE CASES ARE DISMISSED AS WITHDRAWN IN ABO VE TERMS. A COPY OF THIS COMMON ORDER BE PLACED IN THE R ESPECTIVE CASE FILES. ORDER PRONOUNCED IN THE OPEN COURT ON THE 17 TH MARCH, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.GO DARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 17-03-2021 TNMM VIVAD SE VISWAS :- 5 -: COPY TO : 1.HM.CLAUSE INDIA PRIVATE LIMITED, D.NO.6-98/4, SUR VEY NO.563/PART GOWDAVELLI VILLAGE, MEDCHAL MANDAL, RAN GA REDDY DISTRICT. 2.KREBS BIOCHEMICALS & INDUSTRIES LIMITED, 8-2-577/ B, PLOT NO.34, 3 RD FLOOR, MASS HEIGHTS, ROAD NO.8, BANJARA HILLS, HYDERABAD. 3.COMMANDANT 99 BN RAF, HAKIMPET PO. C/O.SEKHAR & CO., 133/4, R.P.ROAD, SECUNDERABAD. 4.SHRI R.A.ALAGARA RAJA, H.NO.185, 23 RD CROSS, 19 TH MAIN, KENCHANAHALLI, RAJARAJESHWARI NAGAR, BANGALORE. 5.SMT.TARA, D.NO.13-142, MANDAPALA STREET, NELLORE. 6.MRS.PINKY S. D.NO.13-142, MANDAPALA STREET, NELLO RE. 7.SRI AKSHIT PRAKASH JAIN, FLAT NO.103, 3-2-220/224 , SRI LAXMI INDRA APARTMENTS, SECUNDERABAD. 8.GR INTRACHEM LIMITED, C/O.P.R.DATLA & CO., CHARTE RED ACCOUNTANTS, 6-3-788/A/9, FIRST FLOOR, DURGA NAGAR, AMEER PET, HYDERABAD. 9.SRI DEEPAK KUMAR GOLAS, D.NO.15-8-511/1, FEELKHAN A, HYDERABAD. 10.VITAS PHARMA RESEARCH PRIVATE LIMITED, 12, APARN A ORCHIDS, MADHAPUR, HYDERABAD. 11.M/S.INCOR INFRASTRUCTURE PRIVATE LIMITED, C/O.VENUGOPAL & CHENOY, CHARTERED ACCOUNTANTS, TILA K ROAD, HYDERABAD. 12.FIMA PROPERTIES PRIVATE LIMITED, 6-3-596/95/A, N AVEEN NAGAR, ROAD NO.1, BANJARA HILLS, HYDERABAD. 13.INTERNATIONAL PAPER (INDIA) PRIVATE LIMITED, 8 TH FLOOR, KRISHE SAPPHIRE, HITECH CITY, MADHAPUR, HYDERABAD. 14.SRI VIRENDER KUMAR AGARWAL, 105, SURYA TOWERS, S.P.ROAD, SECUNDERABAD. VIVAD SE VISWAS :- 6 -: 15.SMT.SEEMA RANI AGARWAL, F.NO.105, 1 ST FLOOR, SURYA TOWERS, S.P.ROAD, SECUNDERABAD. 16.INTEGRATED CLEANROOM TECHNOLOGIES PRIVATE LIMITE D, 8-3- 903/F/11, FLAT NO.303, SURABHI LOTUS APARTMENTS, NAGARJUNA NAGAR COLONY, AMEER PET, HYDERABAD. 17.K.V.KRISHNA REDDY. C/O.B.NARSING RAO & CO., CHARTERED ACCOUNTANTS, PLOT NO.554, ROAD NO.92, JUB ILEE HILLS, HYDERABAD. 18.SRI K.MADHUSUDAN, C/O.K.VASANTKUMAR, A.V.RAGHU RAM, P.VINOD, ADVOCATES, 610, BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD. 19.M/S.THE CITIZEN CO-OPERATIVE SOCIETY LTD., 11-7- 194, CITIZEN HOUSE, HUDA COLONY, SAROORNAGAR, HYDERABAD. 20.THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2( 2), HYDERABAD. 21.THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL C IRCLE- 2(2), HYDERABAD. 22.THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3( 2), HYDERABAD. 23.THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2( 1), HYDERABAD. 24.THE DCIT, CENTRAL CIRCLE-4, HYDERABAD (NOW WITH ADDL.CIT, KURNOOL RANGE). 25.THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-9( 1), HYDERABAD. 26.THE ASST.COMMISSIONER OF INCOME TAX, CIRCLE-2(1) , HYDERABAD. 27.THE ASST.COMMISSIONER OF INCOME TAX, CIRCLE-2(2) , HYDERABAD. VIVAD SE VISWAS :- 7 -: 28.THE ASST.COMMISSIONER OF INCOME TAX, CIRCLE-10(1 ), HYDERABAD. 29.THE ASST.COMMISSIONER OF INCOME TAX, CIRCLE-9(1) , HYDERABAD. 30.THE INCOME TAX OFFICER (TDS), TDS WARD-2(3), HYDERABAD. 31.THE INCOME TAX OFFICER, WARD-2, NELLORE. 32.THE INCOME TAX OFFICER, WARD-10(2), HYDERABAD. 33.THE INCOME TAX OFFICER, WARD-2(2), HYDERABAD. 34.THE INCOME TAX OFFICER, WARD-17(4), HYDERABAD. 35.THE INCOME TAX OFFICER, WARD-17(2), HYDERABAD. 36.THE INCOME TAX OFFICER, WARD-2(3), HYDERABAD. 37.THE INCOME TAX OFFICER, WARD-2, KURNOOL. 38.THE INCOME TAX OFFICER, WARD-7(3), HYDERABAD. 39.CIT(APPEALS)-2, NEW DELHI. 40.CIT(APPEALS)-2, HYDERABAD. 41.CIT(APPEALS)-3, BENGALURU. 42.CIT(APPEALS)-TIRUPATI. 43.CIT(APPEALS)-6, HYDERABAD. 44.CIT(APPEALS)-8, HYDERABAD. 45.CIT(APPEALS)-5, HYDERABAD. 46.CIT(APPEALS)-3, HYDERABAD. 47.CIT(APPEALS)-4, HYDERABAD. 48.CIT(APPEALS)-KURNOOL. VIVAD SE VISWAS :- 8 -: 49.CIT(APPEALS)-7, HYDERABAD. 50.THE PR.CIT, DELHI-2, NEW DELHI. 51.THE PR.CIT-2, HYDERABAD. 52.THE PR.CIT, BENGALURU-3, BENGALURU. 53.THE PR.CIT, TIRUPATI. 54.THE PR.CIT-6, HYDERABAD. 55.THE PR.CIT-2, HYDERABAD. 56.THE CIT-TDS, HYDERABAD. 57.THE PR.CIT-5, HYDERABAD. 58.THE PR.CIT-3, HYDERABAD. 59.THE PR.CIT-4, HYDERABAD. 60.THE PR.CIT-KURNOOL. 61.THE PR.CIT-7, HYDERABAD. 62.D.R. ITAT, HYDERABAD. 63.GUARD FILE.