Sonali Modi Saraf, Hyderabad V. Income Tax Officer, Ward-10(2), Hyderabad

ITA 1155/Hyd/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4742 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2014-2015
• Appeal Filed On: 04-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R DIPAK
• Assessee Lawyers: A V RAGHURAM
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER S.NO. ITA NO. AY APPELLANT RESPONDENT 1 & 2 1153 & 1154/H/2018 2013 - 14 & 2014 - 15 SNEHIL SARAF, SECUNDERABAD. PAN BMHPS 5280A INCOME - TAX OFFICER, WARD 10(2), HYDERABAD 3 137/H/2019 2015 - 16 SUNIL KUMAR SARAF, SECUNDERABAD. PAN - AGQPS 4441P INCOME - TAX OFFICER, WARD 10(1 ), HYDERABAD 4 1155/H/2018 2014 - 15 SONALI MODI SARAF, HYDERABAD. PAN - BQPPM 5039M INCOME - TAX OFFICER, WARD 10(2), HYDERABAD 5 1156/H/2018 2014 - 15 SUMAN SARAF (HUF), HYDERABAD. PAN - AAWHS 5496L - DO - 6 1157/H/2018 2014 - 15 KUSHAAL SARAF, SECUNDERABAD. PAN - DHZPS 9840H - DO - ASSESSEE BY: SHRI A.V. RAGHURAM REVENUE BY: S HRI R. DIPAK DATE OF HEARING: 2 9 /0 4 /2021 DATE OF PRONOUNCEMENT: 30 / 0 4 /2021 O R D E R PER BENCH: T H E S E APPEAL S FILED BY DIFFERENT ASSESSEE S ARE DIRECTED AGAINST CIT(A) - 6 , HYDERABADS SEPARATE ORDER S , INVOLVING PROCEEDINGS U/S 143( 3 ) AND 143(3) RWS 147 OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. ITA NO. 1153 /H YD/ 20 18 AND OTHERS SNEHIL SARAF AND OTHERS. : - 2 - : 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE S HA VE OPTED TO AVAIL THE BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME - 2020 IN PRESCRIBED FORM NO.1 & 2 AND RECEIVED FORM(S) - 3 IN TUNE THERETO , WHICH ARE PLACED ON RECORD AND THEREFORE, REQUESTED THE BENCH TO PERMIT TO WITHDRAW TH E S E APPEAL S OF THE ASSESSEE S . 3 . HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE INCLINED TO DISMISS THE APPEAL S OF THE ASSESSEE S AS WITHDRAWN SINCE THE ASSES SEE S HA VE PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORM NO.1 & 2 AND RECEIVED FORM(S) - 3 IN TUNE THERETO , WITH A RIDER THAT IT SHALL BE VERY MUCH OPEN FOR THE ASSESSEE S TO FILE FOR REVIVAL OF TH E S E CASE S , IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED TO THEM FOR TECHNICAL REASONS. 4 . IN THE RESULT, ASSESSEE S APPEAL S ARE DISMISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 30 TH APRIL , 2021 . SD / - SD / - (S . S . GODARA) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 30 TH APRIL , 20 2 1 . ITA NO. 1153 /H YD/ 20 18 AND OTHERS SNEHIL SARAF AND OTHERS. : - 3 - : KV C OPY TO : 1 2 3 4 5 SRI SNEHIL SARAF SRI SUNIL KUMAR SARAF SONALI MODI SARAF SUMAN SARAF (HUF) KUSHAL SARAF C/O S/SHRI K. VASANTKUMAR, AV RAGHURAM, P. VINOD & M. NEELIMA DEVI, ADVOCATES, 610 BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD 500 001. 6 IT O , WARD 10(2) AND 10(1) , HYDERABAD . 7 CIT(A) 6 , HYDERABAD 8 PR. CIT 6 , HYDERABAD. 9 ITAT, DR, HYDERABAD 10 GUARD FILE.