Pawan Kumar Agarwal , Hyderabad V. Income Tax Officer, Ward-14(2), Hyderabad

ITA 1194/Hyd/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3104 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2014-2015
• Appeal Filed On: 07-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D J P ANAND
• Assessee Lawyers: A V RAGHURAM
• Section: 143(3)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH SMC, HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 1192/HYD/2018 A.Y. 2014 - 15 ANUPAMA JAIN, HYDERABAD. PAN: ACEPJ 5123 F VS. INCOME TAX OFFICER, WARD - 10(2), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI A.V. RAGHU RAM REVENUE BY: SHRI D.J. P. ANAND, DR ITA NO. 1 1 94/HYD/2018 A.Y. 2014 - 15 PAWAN KUMAR AGARWAL, HYDERABAD. PAN: ACFPA 9172 N VS. INCOME TAX OFFICER, WARD - 14(2), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI PAWAN KUMAR CHAKRAPANI REVENUE BY: SHRI DJP ANAND, DR ITA NO. 664/HYD/2019 A.Y. 2015 - 16 VIKAS DOSHI, HYDERABAD. PAN: ACNPD 2447 B VS. INCOME TAX OFFICER, WARD - 5(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI A.V. RAGHURAM REVENUE BY: SHRI D.J.P. ANAND, DR 2 ITA NO. 665/HYD/2019 A.Y. 2015 - 16 SANDEEP DOSHI, HYDERABAD. PAN: AHYPD 4607 P VS. INCOME TAX OFFICER, WARD - 5(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI A.V. RAGHURAM REVENUE BY: SHRI D.J.P. ANAND, DR DATE OF HEARING: 15/06/2021 DATE OF PRONOUNCEMENT: 17/06/2021 ORDER ALL THE CAPTIONED APPEALS ARE FILED BY THE ASSESSEES AGAINST THE ORDERS OF THE LD. CIT(A), HYDERABAD IN APPEAL NO . 0408/2016 - 17/B2/CIT(A) - 6, DATED 19/02/2018 [ITA NO. 1194/HYD/2018]; APPEAL NO. 0443/2016 - 17/B2/CIT(A) - 6, DATED 19/02/2018 [ITA NO. 1192/HYD/2 018]; APPEAL NO.4/10278/17 - 18/ITO, WD - 5(1)/CIT(A) - 4/HYD/18 - 19, DATED 1/3/2019 [ITA NO. 664/HYD/2019] AND APPEAL NO.4/10279/17 - 18/ITO, WD - 5(1)/CIT(A) - 4/HYD/18 - 19, DATED 1/3/2019 [ITA NO. 665/HYD/2019] PASSED U/S. 143(3) R.W.S 250(6) OF THE ACT FOR THE AYS 2 014 - 15 (ONE APPEAL) AND 2015 - 16 (THREE APPEALS) RESPECTIVELY. 2. AT THE OUTSET, LD. ARS OF THE RESPECTIVE ASSESSEES SUBMITTED BEFORE ME THAT ALL THE ASSESSEES IN THE INSTANT APPEALS DESIRE TO WITHDRAW THEIR RESPECTIVE APPEALS AS THE ASSESSEES HAVE OPTED T O AVAIL VIVAD SE VISWAS 3 SCHEME. THEY FURTHER SUBMITTED THAT IN ALL THE CASES THE ASSESSEES HAD FILED FORM NO.1 & 2 AND ALSO RECEIVED FORM - 3 FROM THE REVENUE. IT WAS THEREFORE PLEADED, THAT THE INSTANT APPEALS OF THE ASSESSEES MAY BE ALLOWED TO BE WITHDRA WN. 3. THE LD. DR CONCEDED TO THE REQUEST OF THE LD.AR S . 4. HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE, I AM INCLINED TO ALLOW THE ASSESSEES TO BE WITHDRAWN YIELDING TO THE PRAYER OF THE LD. AR S AS THE ASSESSEES IN THE PRESENT APPEALS HAVE PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORMS NO.1, 2 AND ALSO RECEIVED FORM NO.3 FROM THE REVENUE. THE LD. DR HAS ALSO CONCEDED TO THE REQUEST OF THE LD. AR S . ACCORDINGLY, I HEREBY DISMISS ALL THE INSTANT APPEALS OF THE ASSESSEES AS WITH DRAWN. HOWEVER, I 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 ASSESSEE/S SHALL BE AT LIBERTY TO FILE A MISCELLANEOUS PETITION/S BEFORE THE TRIBUN AL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THEIR RESPECTIVE APPEAL/S. IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT, THESE APPEALS OF FOUR ASSESSEES ARE DISMISSED AS WITHDRAWN. 4 PRONOUNCED IN THE OPEN COURT ON THE 17 TH JUNE 2021. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 17 TH JUNE 2021. OKK COPY TO: - 1) (I) SMT. ANUPAMA JAIN, C/O. K. VASANTKUMAR, A.V. RAGHU RAM & PS. VINOD, ADVOCATES, 610, BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD 1. (II) PAWAN KUMAR AGARWAL, 8 - 2 - 684/2, FLAT NO. 204, SHREEMUKH ROCK LEVEL, ROAD NO.12, BANJARA HILLS, HYDERABAD 500 034. (III) SRI VIKAS DOSHI, FLAT NO. 610, 6 TH FLOOR, BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD 500 001. (IV) SANDEEP DOSHI, FLAT NO. 610, 6 T H FLOOR, BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD 500 001. 2) (I) INCOME TAX OFFICER, WARD - 10(2), IT TOWERS, MASAB TANK, HYDERABAD. (II) INCOME TAX OFFICER, WARD - 14(2), HYDERABAD. (III) INCOME TAX OFFICER, WARD - 5(1), IT TOWERS, AC GUARDS, MASABTANK, HYDERABAD 500 004. (IV) INCOME TAX OFFICER, WARD - 5(1), IT TOWERS, AC GUARDS, MASABTANK, HYDERABAD 500 004. 3) THE CIT (A) - 6, HYDERABAD. (II) CIT (A) - 6, HYDERABAD. (III) CIT (A) - 4, HYDERABAD. (IV) CIT (A) - 4, HYDERABAD. 4) (I) THE PR. CIT - 6, HYDERABAD. (II) THE PR. CIT - 6, HYDERABAD. (III) THE PR. CIT - 4, HYDERABAD. (IV) THE PR. CIT - 4, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE