Jaya Kedia, Hyderabad V. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

ITA 1297/Hyd/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6765 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 11-01-2021
• Assessment Year: 2016-2017
• Appeal Filed On: 18-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y.V.S.T. SAI
• Section: 13

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI S.S. GODARA, JUDICIAL MEMBER ITA NO.1288 , 1289, 1290, 1291 /HYD/2018 ASSESSMENT YEAR S :2010 - 11 , 2011 - 12, 2012 - 13, 2013 - 14 SMT. ASHA KEDIA, HYDERABAD. PAN: AGBPK 3856 F VS. ACIT, CENTRAL CIRCLE - 3(1), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO. 1292, 1293, 1294 , 1295, 1296, 1297 /HYD/2018 ASSESSMENT YEAR S : 2010 - 11, 2011 - 12, 2012 - 13, 2013 - 14, 2015 - 16, 2016 - 17 SMT. JAYA KEDIA, HYDERABAD. PAN: AFQPK 2363 B VS. ACIT, CENTRAL CIRCLE - 3(1), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO. 1298 , 1299, 1300 , 1301 , 1302 /HYD/2018 ASSESSMENT YEAR: 2010 - 11 , 2011 - 12, 2012 - 13 , 2013 - 14 , 2016 - 17 BIKASH KUMAR KEDIA, RANGA REDDY DISTRICT, TELANGANA - 14. PAN: AFAPK 8794 E VS. ACIT, CENTRAL CIRCLE - 3(1), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO. 1303, 1304, 1305, 1306, 1307/HYD/2018 ASSESSMENT YEAR S : 2010 - 11, 2011 - 12, 2012 - 13, 2013 - 14, 2016 - 17 SUBHASH KUMAR KEDIA, HYDERABAD. PAN: AFVPK 8915 Q VS. ACIT, CENTRAL CIRCLE - 3(1), HYDERABAD. (APPELLANT) (RESPONDENT) 2 ASSESSEE BY: SHRI P. MURALI MOHAN RAO REVENUE BY: SHRI Y.V.S.T. SAI, CIT - DR DATE OF HEARING: 11/01/2021 DATE OF PRONOUNCEMENT: 19 /01/2021 ORDER PER BENCH: ALL THESE APPEAL S ARE FILED BY THE ASSESSEE S, AGGRIEVED BY THE ORDER S OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS), HYDERABAD . 2. AT THE OUTSET, LD.AR SUBMITTED BEFORE US THAT THE ASSESSEE S DESIRE TO WITHDRAW THEIR APPEAL AS THE ASSESSEE S HA VE OPTED TO AVAIL VIVAD SE VISWAS SCHEME. HE FURTHER SUBMITTED THAT THE ASSESSEE S HA D FILED FORM NO.1 & 2 AND IS AWAITING TO RECEIVE FORM - 3 FROM THE REVENUE. IT WAS THEREFORE PLEADED, THAT THE APPEAL S OF THE ASSESSEE S MAY BE ALLOWED TO BE WITHDRAWN. 3. THE LD. DR CONCEDED TO THE REQUEST OF THE LD.AR. 4 . HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE, W E ARE INCLINED TO ALLO W THE APPEAL S OF THE ASSESSEE S TO BE WITHDRAWN YIELDING TO THE PRAYER OF THE LD. A R AS THE ASSESSEE S HA VE PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORM NO.1 & 2. THE LD. DR HAS ALSO CONCEDED TO THE REQUEST OF THE LD. AR. A CCORDINGLY, WE HEREBY DISMISS 3 THE APPEAL S OF THE ASSESSEE S AS WITHDRAWN. HOWEVER, WE ALSO MAKE IT CLEAR THAT, IF ANY OF THE ASSESSEE S CASE ARE NOT ACCEPTED IN THE VIVAD - SE - VISWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON, THEN THE RESPECTIVE ASSESSEE S SHALL BE AT LIBERTY TO FILE MISCELLANEOUS PETITION S BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THE APPEAL S . IT IS ORDERED ACCORDINGLY. PRONOUNCED IN THE OPEN COURT ON THE 19 TH JANUARY, 2021. SD/ - SD/ - ( S.S. GODARA ) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 19 TH JANUARY, 2021. OKK COPY TO: - 1. SMT. ASHA KEDIA C/O. P. MURALI & CO., CHARTERED ACCOUNTANTS, 6 - 3 - 655/2/3, IST FLOOR, SOMAJIGUDA, HYDE R ABAD 82. (II) SMT. JAYA KEDIA C/O. P. MURALI & CO., CHARTERED ACCOUNTANTS, 6 - 3 - 655/2/3, IST FLOOR, SOMAJIGUDA, HYDERABAD 82. (III) BIKASH KUMAR KEDIA C/O. P. MURALI & CO., CHARTERED ACCOUNTANTS, 6 - 3 - 655/2/3, IST FLOOR, SOMAJIGUDA, HYDERABAD 82. (IV) SUBHASH KUMAR KEDIA C/O. P. MURALI & CO., CHARTERED ACCOUNTANTS, 6 - 3 - 655/2/3, IST FLOOR, SOMAJIGUDA, HYDERABAD 82. (V) 2. ACIT, CENTRAL CIRCLE - 3(1), HYDERABAD. (II) 3. THE COMMISSIONER OF INCOME TAX (APPEALS) - 11, HYDERABAD. (II) 4. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), HYDERABAD. (II) 5. THE DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. 6. GUARD FILE