G.Madhuri Kiran., Hyderabad V. Income Tax, Ward-6(3), Hyderabad

ITA 1201/Hyd/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6557 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 04-05-2021
• Assessment Year: 2006-2007
• Appeal Filed On: 11-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S PHANINDRA A V RAGHURAM

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER ITA NO. 150/HYD/2020 A.Y. 2018 - 19 SRI DEVENDER REDDY DESHEDI, HYDERABAD 500 036. PAN: ACXPD 4394 H VS. DCIT, CIRCLE - 9(1), IT TOWERS, HYDERABAD - 01. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI S. PHANINDRA FOR A.V. RAGHURAM REVENUE BY: SHRI ROHIT MUJUMDAR, DR ITA NO. 151/HYD/2020 A.Y. 2018 - 19 SRI PRAKASH REDDY DESHEDI, HYDERABAD. PAN: ACNPD 1914 B VS. DCIT, CIRCLE - 9(1), IT TOWERS, HYDERABAD - 01. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI S. PHANINDRA FOR A.V. RAGHURAM REVENUE BY: SHRI ROHIT MUJUMDAR, DR ITA NO.1201/HYD/2017 A.Y: 2006 - 07 G. MADHURI KIRAN, HYDERABAD. PAN: ACAPG 3917 C VS. INCOME TAX OFFICER, WARD - 6(3), HYDERABAD (APPELLANT) (RESPONDENT) 2 ASSESSEE BY: SHRI S. PHANINDRA FOR A.V. RAGHURAM REVENUE BY: SHRI ROHIT MUJUMDAR, DR DATE OF HEARING: 16/04/2021 DATE OF PRONOUNCEMENT: 16 /0 4 /2021 ORDER PER DUVVURU R.L. REDDY, J.M : ALL THE CAPTIONED APPEALS ARE FILED BY THE ASSESSEES AGAINST THE ORDERS OF THE RESPECTIVE CIT(A), HYDERABAD. 2. AT THE OUTSET, THE LD. ARS OF THE RESPECTIVE ASSESSEES STATED THAT THE ASSESSEE S IN THE PRESENT APPEALS BEFORE US DESIRE TO WITHDRAW THEIR APPEAL S AS THE ASSESSEE S HA VE OPTED TO AVAIL VIVAD SE VISWAS SCHEME. IT WAS FURTHER SUBMITTED THAT THE ASSESSEE S IN THE INSTANT APPEALS HAD FILED FORM NO.1 & 2 AND FORM - 3 WAS ALSO ISSUED BY THE REVENUE. IT WAS THEREFORE PLEADED, THAT THE SE APPEAL S OF THE ASSESSEE S MAY BE ALLOWED TO BE WITHDRAWN. 3. THE LD. DR STATED THAT IF THE ASSESSEE S DESIRE TO OPT VIVAD - SE - VISHWAS SCHEME, THE DEPARTMENT HAS NO OBJECTION. 4. HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE INCLINED TO ALLOW THE INSTANT APPEAL S OF THE ASSESSEE S TO BE WITHDRAWN 3 YIELDING TO THE PRAYER OF THE ASSESSEE S THA T THEY HAVE PREFERRED TO AVAIL VIVAD - SE - VISHWAS SCHEME BY FILING FORMS NO.1, 2 AND FORM - 3 WAS ALSO ISSUED BY THE REVENUE IN ALL THE CASES . THE LD. DR HAS ALSO CONCEDED TO THE REQUEST OF THE ASSESSEE S . ACCORDINGLY, WE HEREBY DISMISS THE APPEAL S OF THE ASSE SSEE S AS WITHDRAWN. 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 ASSESSEE /S SHALL BE AT LIBERTY TO FILE A MISCELLANEOUS PETITION BEFOR E THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THE IR RESPECTIVE APPEAL /S . IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT, APPEAL S OF THE THREE ASSESSEE S ARE DISMISSED AS WITHDRAWN . PRONOUNCED IN THE OPEN COURT ON 16 TH APRIL , 2021. SD/ - SD/ - ( LAXMI PRASAD SAHU ) ( DUVVURU R.L. REDDY ) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 16 TH APRIL , 2021. OKK COPY TO: - 1) (I) SRI PRAKASH REDDY DESHEDI, FLAT NO.610, 6 TH FLOOR, BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD 500 001. 4 (II)SRI DEVENDER REDDY, FLAT NO.610, 6 TH FLOOR, BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD 500 001. (III) SMT. G. MADHURI KIRAN, PLOT NO.687, ROAD NO.33, JUBILEE HILLS, HYDERABAD 500 033. 2) (I) DCIT, CPC, BANGALORE PRESENTLY WITH DCIT, CIRCLE - 9(1), IT TOWERS, AC GUAD, MASABTANK, HYDERABAD 500 001. (II) DCIT, CPC, BANGALORE PRESENTLY WITH DCIT, CIRCLE - 9(1), IT TOWERS, AC GUAD, MASABTANK, HYDERABAD 500 001. (III) INCOME TAX OFFICER, WARD - 6(3 ), IT TOWERS, AC GUARDS, HYDERABAD. 3) (I) THE CIT (A) - 7, HYDERABAD. (II) THE CIT (A) - 7, HYDERABAD. (III) THE CIT (A) - 12, HYDERABAD. 4) (I) THE PR. COMMISSIONER OF INCOME TAX - 7, HYDERABAD. (II) THE PR. COMMISSIONER OF INCOME TAX - 7, HYDERABAD. (III) THE PR. COMMISSIONER OF INCOME TAX - IV, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE