My Home Navadweepa Apartment Owners Welfare Association, Hyd, Hyderabad V. ITO, Ward-8(3), Hyderabad, Hyderabad

ITA 1236/HYD/2016

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3185 (ITAT-HYDERABAD)
• Duration Of Justice: 4 year(s) 1 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 19-11-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 23-09-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI D.S. SUNDERE SINGH, ACCOUNTANT M EMBER (THROUGH VIRTUAL CONFERENCE) I TA NO S . 1108, 1109, 1110 & 1236 /HYD/20 1 6 ASSESSMENT YEAR S : 2010 - 11, 2011 - 12, 2012 - 13 & 2013 - 14 MY HOME NAVADWEEPA APARTMENT OWNERS WELFARE ASSOCIATION, HYDERABAD. PAN AAABAM 2073K VS INCOME - TAX OFFICER, WARD 8(3), HYDERABAD. (APPELLANT) (RESPONDENT) DATE OF HEARING : 19 - 1 1 - 20 20 DATE OF PRONOUNCEMENT : 19 - 1 1 - 20 20 O R D E R PER D.S. SUNDER SINGH , A .M. : ALL THESE APPEALS FILED BY THE REVENUE ARE AGAINST THE ORDER S OF CIT(A) 9 , HYDERABAD REL ATING TO AY S 2010 - 11 TO 201 3 - 14 . 2. TH ESE APPEAL S FILED BY THE ASSESSEE W ERE TAKEN UP FOR HEARING T HROUGH VIDEO CONFERENCE ON 19/11/2020 AND BOTH THE PARTIES WERE HEARD. FOR ASSESSEE : SHRI PAWAN KUMAR CHAKRAPANI FOR REVENUE : SUNKU SRINIVAS ITA NO . ITA NO S . 1108 TO 1110 AND 1236 /HYD /20 1 6 M Y HOME NAVADWEEPA APARTMENT OWNERS WELFARE ASSOCIATION : - 2 - : 3. THE LD. AR FOR THE ASSESSEE HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL S FILED BY THE DEPARTMENT STATING THAT THE DEPARTMENT HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE A.Y S . UNDER CONSIDERATION UNDER VIVAD SE VISHWAS SCHEME, 2020. HE FURTHER SUBMITTED THAT AN APPLICATION TO THIS EFFECT HAS BEEN FILED BY THE ASSESSEE AND THAT THE ASSESSEE HAS ALSO REC EIVED FORM - 3. 3 . IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE LD. DR FOR WITHDRAWAL OF THE APPEAL S AS PR. CIT - 2 HAS ISSUED FORM - 3. 5. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPT IONED A.Y S . ARE NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORE - STATED ACT, THE APPELLANT (I.E. THE ASSESSEE ) IS AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL S AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATE AS PER LAW. THE LD. DR FOR THE REVENUE HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 6. IN THE RESULT, THE APPEAL S OF THE ASSEESSEE ARE DISMISSED AS WITHDRAWN. ORDER P RONOUNCED IN T HE OPEN COURT ON 19 TH NOVEMBER , 20 20 . SD/ - SD/ - ( D.S. SUNDER SINGH ) ( P. MADHAVI DEVI ) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDE RABAD, DATED : 19 TH NOVEMBER , 20 20 . KV ITA NO . ITA NO S . 1108 TO 1110 AND 1236 /HYD /20 1 6 M Y HOME NAVADWEEPA APARTMENT OWNERS WELFARE ASSOCIATION : - 3 - : C OPY TO : 1. MY HOME NAVADWEEPA APARTMENT OWNERS WELFARE 3 ASSOCIATION, 1 - 120/3, NEAR HITECH CITY, MADHAPUR, HYDERABAD. 2. ITO, WARD 8(3), HYDERABAD 3 . CIT(A) 9 , HYDERABAD. 4 . PR. CIT - 2 , HYDERABAD. 5. D.R. ITAT, HYDERABAD. 6 . GUARD FILE.