Pabba Prabhavathi, Hyderabad V. Income Tax Officer, Ward-10(3), Hyderabad

ITA 1388/Hyd/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5018 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 17-02-2021
• Assessment Year: 2016-2017
• Appeal Filed On: 09-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. A.Y. APPELLANT RESPONDENT 1388/HYD/19 2016-17 SMT.PABBA PRABHAVATHI, SECUNDERABAD [PAN: AGRPP7860J] INCOME TAX OFFICER WARD-10(3), HYDERABAD 698/HYD/18 2007 - 08 JAYASIMHA REDDY THOUTUREDDY, WARANGAL [PAN: ABAPT0526B] THE ASST.COMMISSIONER OF INCOME TAX, CIRCLE-1, WARANGAL 699/HYD/18 2008-09 198/HYD/17 2002 - 03 SRI REDREDDY JAGDISH REDDY (HUF) HYDERABAD [PAN: AAGHR0701M] THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1), (PREVIOUSLY DCIT, CENTRAL CIRCLE-2) HYDERABAD 199/HYD/17 2003 - 04 200/HYD/17 2004 - 05 201/HYD/17 2005-06 378/HYD/19 2008-09 SADAT ALI MOHAMMED, HYDERABAD [PAN: BADPM6201P] INCOME TAX OFFICER, INTERNATIONAL TAXATION-1, HYDERABAD 1250/HYD/19 2016-17 SRI K ISHAN GOLD, HYDERABAD [PAN: ACKFS4847B] INCOME TAX OFFICER, WARD-5(3), HYDERABAD 927/HYD/19 2013-14 SHAILESH KUMAR JAIN (HUF), HYDERABAD [PAN: AARHS1107D] INCOME TAX OFFICER, WARD-9(2), HYDERABAD FOR ASSESSEE : SHRI SA S H A N K DUNDU FOR SHRI K.A.SAI PRASAD, AR FOR REVENUE : SHRI RO H I T MUJUMDAR , DR DATE OF HEARING : 08 - 0 2 - 202 1 DATE OF PRONOUNCEMENT : 09 - 0 2 - 2 02 1 O R D E R ITA NOS. 1388/H/19, 698 & 699/H/18, 198, 199, 200 & 201/H/17 378/H/19, 1250/H/19 & 927/H/19 :- 2 -: PER BENCH : THESE TEN ASSESSEES APPEALS ARE DIRECTED AGAINST DIFFERENT ORDERS OF THE COMMISSIONER OF INCOME TAX (A PPEALS) HYDERABAD, FOR AYS.2002-03, 2003-04, 2004-05, 2005- 06, 2007-08, 2008-09, 2013-14 & 2016-17. 2. AT THE OUTSET, WE ARE INFORMED DURING THE COURSE OF HEARING FROM THE ASSESSEES SIDE THAT THEY HAVE FILED F OR SETTLEMENT BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME-2020 IN PRESCRIBED FORM NO.1 & 2 AND FORM(S )-3 IN TUNE THERETO; ALSO STAND ISSUED. 3. THE ASSESSEES SOLE IDENTICAL PLEA IN ALL THESE C ASES IS THAT SINCE THE DEPARTMENT IS YET TO FINALISE THE SETTLEMENT IN TUNE WITH FORM(S)-3 ISSUED UNDER THE SCHEME, THESE APPE ALS MAY NOT BE DISMISSED AS WITHDRAWN AS ON DATE. WE FIND NO MERIT IN ASSESSEES CONTENTIONS PER SE. THE FACT REMAINS THAT THEY HAVE ALREADY BEEN ISSUED FORM(S)-3, NO PURPOSE WOULD BE SERVED IF ALL THESE CASES ARE KEPT PENDING. WE THEREF ORE ORDER THAT THESE APPEALS BE TREATED AS DISMISSED AS WITHDRAWN W ITH A RIDER THAT IT SHALL BE VERY MUCH OPEN FOR ALL ASSESS EES TO FILE FOR REVIVAL OF THESE CASES, IF THE SETTLEMENT BENEFIT UN DER THE SCHEME IS DENIED TO THEM FOR TECHNICAL REASONS. 4. ALL THESE CASES ARE DISMISSED AS WITHDRAWN IN ABO VE TERMS. A COPY OF THIS COMMON ORDER BE PLACED IN THE R ESPECTIVE CASE FILES. ORDER PRONOUNCED IN THE OPEN COURT ON THE 9 TH FEBRUARY, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.GO DARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 09-02-2021 TNMM ITA NOS. 1388/H/19, 698 & 699/H/18, 198, 199, 200 & 201/H/17 378/H/19, 1250/H/19 & 927/H/19 :- 3 -: COPY TO : 1.SMT.PABBA PRABHAVATHI, C/O.KATRAPATI & ASSOCIATES , 1-1-298/2/B/3, 1 ST FLOOR, ASHOK NAGAR, HYDERABAD. 2.SHRI JAYASIMHA REDDY THOUTUREDDY, CH. PARTHASARAT HY & CO., 1-1-298/2/B/3, 1 ST FLOOR, SOWBHAGYA AVENUE, ST.NO.1, ASHOKNAGAR, HYDERABAD. 3.SHRI REDREDDY JAGDISH REDDY (HUF), 3-6-547/1, ST. NO.7, HIMAYATH NAGAR, HYDERABAD. 4.SHRI SADAT ALI MOHAMMED, CH. PARTHASARATHY & CO., 1-1-298/2/B/3, 1 ST FLOOR, SOWBHAGYA AVENUE, ST.NO.1, ASHOKNAGAR, HYDERABAD. 5.SRI KISHAN GOLD, C/O.KATRAPATI & ASSOCIATES, 1-1-298/2/B/3, 1 ST FLOOR, ASHOK NAGAR, HYDERABAD. 6.SHRI SHAILESH KUMAR JAIN (HUF), C/O.KATRAPATI & ASSOCIATES, 1-1-298/2/B/3, 1 ST FLOOR, ASHOK NAGAR, HYDERABAD. 7.THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1 ), HYDERABAD. 8.THE ACIT, CIRCLE-1, WARANGAL. 9.THE INCOME TAX OFFICER, WARD-10(3), HYDERABAD 10.THE INCOME TAX OFFICER, INTERNATIONAL TAXATION-1 , HYDERABAD 11.THE INCOME TAX OFFICER, WARD-5(3), HYDERABAD 12.THE INCOME TAX OFFICER, WARD-9(2), HYDERABAD 13.CIT(APPEALS)-6, HYDERABAD. 14.CIT(APPEALS)-3, HYDERABAD. 15.CIT(APPEALS)-1, HYDERABAD. 16.CIT(APPEALS)-10, HYDERABAD. 17.CIT(APPEALS)-4, HYDERABAD. 18.CIT(APPEALS)-7, HYDERABAD. 19.THE PR.CIT-6, HYDERABAD. 20.THE PR.CIT-3, HYDERABAD. ITA NOS. 1388/H/19, 698 & 699/H/18, 198, 199, 200 & 201/H/17 378/H/19, 1250/H/19 & 927/H/19 :- 4 -: 21.THE PR.CIT-1, HYDERABAD. 22.THE CIT(IT &TP)-HYDERABAD. 23.THE PR.CIT-4, HYDERABAD. 24.THE PR.CIT-7, HYDERABAD. 25.D.R. ITAT, HYDERABAD. 26.GUARD FILE.