Gurram Janardhan Reddy, Hyd, Hyderabad V. DCIT, Circle-9(1), Hyderabad, Hyderabad

ITA 1451/HYD/2015

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9314 (ITAT-HYDERABAD)
• Duration Of Justice: 5 year(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 07-04-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 30-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: MD AFZAL ARS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A & B : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER ITA NO. A.Y. APPELLANT RESPONDENT 1450/H/15 2008 - 09 SRI GURRAM JANARDHAN REDDY, HYDERABAD [PAN: AGHPG7717M] DY.COMMISSIONER OF INCOME TAX, CIRCLE-9(1), HYDERABAD 1451/H/15 2009 - 10 1452/H/15 2010-11 2195/H/18 2012-13 SRI GURUCHARAN SINGH, HYDERABAD [PAN: AGQPS2080Q] DY .COMMISSIONER OF INCOME TAX, CIRCLE-9(1), HYDERABAD 811/H/18 2012-13 CROWN BEERS INDIA PRIVATE LIMITED, SECUNDERABAD [PAN: AACCC9946Q] DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(2), HYDERABAD 1085/H/19 2012-13 SMT. KAVITHA RAJAKOTI, NELLORE [PAN: BFIPR8809A] THE INCOME TAX OFFICER, WARD-4, NELLORE 1242/H/18 2013-14 SYED SAJID ALI, HYDERABAD [PAN: AOPPS5580L] THE INCOME TAX OFFICER, WARD-7(2), HYDERABAD 462/H/18 2013-14 THE ASST.COMMISSIONER OF INCOME TAX, CIRCLE-2(2), HYDERABAD M/S. GVK AIRPORT DEVELOPERS LTD., SECUNDERABAD [PAN: AACCG5286D] 463/H/18 2014-15 THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-2(2), HYDERABAD FOR ASSESSEE S : SHRI PHANINDRA KUMAR , SHRI A.V. RAGHURAM, SHRI KRISHNA KULKARNI & SHRI MD. AFZAL, ARS FOR REVENUE : SHRI Y.V.S.T. SAI, CIT - DR , ROHIT MUJUMDAR & SHRI SUNIL KUMAR PANDEY, DRS DATE OF HEARING: 30-12-2020; DATE OF PRONOUNCEMENT: 04-01-2021 ITA NOS.1450, 1451, 1452/H/15 2195/H/18, 811/H/18, 1085/H/19, 1242/H/18, 462 & 463/H/18 :- 2 -: O R D E R PER BENCH : THESE APPEALS ARE FILED BY DIFFERENT ASSESSEES AGGRI EVED BY THE ORDERS OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)HYDERABAD FOR THE ASSESSMENT YEARS MENTIONED HEREIN ABOVE. THE REVENUE HAS ALSO FILED APPEALS FO R THE AYS.2013-14 & 2014-15 IN THE CASE OF M/S. G.V.K. AIR PORT DEVELOPERS LIMITED. 2. ON PERUSING THE APPEALS, WE NOTICED THAT THE APPEAL IN ITA NO. 2195/HYD/2018 (AY.2012-13) IN THE CASE OF SRI GURUCHARAN SINGH THERE HAS BEEN A DELAY OF 336 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL. REGARDING THE SAME, TH E ASSESSEE HAS FILED AN AFFIDAVIT, SEEKING CONDONATION OF DELAY. IN THE AFFIDAVIT, THE ASSESSEE HAS SUBMITTED THAT THE DELA Y HAD OCCURRED DUE TO CERTAIN MISTAKES COMMITTED BY THE CHARTER ED ACCOUNTANT OF THE ASSESSEE. 2.1. CONSIDERING THE REASONS GIVEN IN THE PETITION FOR CONDONATION OF DELAY, IN THE INTEREST OF JUSTICE, WE HE REBY CONDONE THE DELAY IN FILING THE APPEAL AND PROCEED TO ADJUDICATE THE APPEAL ON MERITS. 3. AT THE OUTSET, THE LD. ARS SUBMITTED BEFORE US, THAT ALL THE ASSESSEES MENTIONED HEREIN ABOVE DESIRES TO WITHDRA W THE APPEALS AS THEY HAVE OPTED TO AVAIL VIVAD SE VISWAS SCHEME. THE LD. COUNSELS FURTHER SUBMITTED THAT THE ASSESSEES HA VE FILED FORM NO.1 & 2 AND IN RESPONSE THEY HAVE RECEIV ED THE ITA NOS.1450, 1451, 1452/H/15 2195/H/18, 811/H/18, 1085/H/19, 1242/H/18, 462 & 463/H/18 :- 3 -: FORM-3 FROM THE REVENUE. IT WAS THEREFORE PLEADED, THA T THESE APPEALS OF THE ASSESSEES MAY BE ALLOWED TO BE WITHDRA WN. THE LD. AR FOR THE ASSESSEE IN THE CASE OF M/S. G.V.K. AI RPORT DEVELOPERS LIMITED ITA NOS. 462 AND 463/HYD/2018 SUBMITTED BEFORE US THAT THESE APPEALS WERE FILED BY THE REVENUE, HOWEVER, THE ASSESSEE HAD PREFERRED TO AVAIL THE VIVAD-SE-VISHWAS SCHEME AND HAVE FILED FORMS NO. 1 & 2 AND IN RESPONSE THE REVENUE HAD ISSUED FORM NO.3. IT WAS THEREFORE PLEADED THAT THE APPEALS OF THE REVENUE MAY A LSO BE DISMISSED AS WITHDRAWN. THE LD. DRS CONCEDED TO THE R EQUEST OF THE LD. ARS. 4. HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERE NCE, WE ARE INCLINED TO ALLOW THE APPEALS OF THE ASSESSEES AND THE REVENUE TO BE WITHDRAWN YIELDING TO THE PRAYER OF THE L D. ARS AS THEY HAVE PREFERRED TO AVAIL THE VIVAD-SE-VISHWAS S CHEME BY FILING FORM NO.1 & 2 AGAINST WHICH THE REVENUE HAV E ISSUED FORM NO.3. THE LD. DRS HAVE ALSO CONCEDED TO THE REQUEST OF THE LD. ARS. ACCORDINGLY, WE HEREBY DISMI SS ALL THE APPEALS OF THE ASSESSEE AS WELL AS THAT OF THE REVENUE AS WITHDRAWN. HOWEVER, WE ALSO MAKE IT CLEAR THAT, IF THE ASSESSEES CASES ARE NOT ACCEPTED IN THE VIVAD-SE-VISWA S SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON , THEN THE ASSESSEES/REVENUE AS THE CASE MAY BE SHALL BE AT LIBERTY TO FILE MISCELLANEOUS PETITIONS BEFORE THE TRI BUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THE APPEALS. IT IS ORDERED ACCORDINGLY. ITA NOS.1450, 1451, 1452/H/15 2195/H/18, 811/H/18, 1085/H/19, 1242/H/18, 462 & 463/H/18 :- 4 -: 5. IN THE RESULT, ALL THE APPEALS OF ASSESSEES AS WEL L AS THAT OF THE REVENUE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON THE 04 TH JANUARY, 2021. SD/- SD/- ( S.S. GODARA ) ( A. MOHAN ALANKAM ONY ) JUDICIAL MEMBER ACCOUNTANT MEMBE R HYDERABAD, DATED: 04 TH JANUARY, 2021 TNMM COPY TO : 1.SRI GURRAM, JANARDHAN REDDY, C/O.A.V.RAGHU RAM & P.VINOD, ADVOCATES, 610, BABUKHAN ESTATE, BASHEERBA GH, HYDERABAD. 2.SRI GURUCHARAN SINGH, D.NO.6-2-531, C-159, VANASTHALIPURAM, HYDERABAD. 3.CROWN BEERS INDIA PVT. LTD., 510/511, MINERVA HOU SE, SAROJINI DEVI ROAD, SECUNDERABAD. 4.SMT.KAVITHA RAJAKOTI, D.NO.11/645, SRINIVASAPURAM , SANTHA PET, NELLORE. 5.SHRI SYED SAJID ALI, C/O.MOHD.AFZAL, ADVOCATE, 11 -5-465, SHERSONS RESIDENCY, FLAT NO.402, CRIMINAL COURT RO AD, RED HILLS, HYDERABAD. 6.M/S.G.V.K. AIRPORT DEVELOPERS LTD., 156-159, PAIG AH HOUSE, S.P.ROAD, SECUNDERABAD. 7.THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-9(1), HYDERABAD. 8.THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(2), HYDERABAD. 9.THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-2(2), HYDERABAD. ITA NOS.1450, 1451, 1452/H/15 2195/H/18, 811/H/18, 1085/H/19, 1242/H/18, 462 & 463/H/18 :- 5 -: 10.THE ASST.COMMISSIONER OF INCOME TAX, CIRCLE-2(2) , HYDERABAD. 11.THE INCOME TAX OFFICER, WARD-4, NELLORE. 12.THE INCOME TAX OFFICER, WARD-7(2), HYDERABAD. 13.CIT(APPEALS)-7, HYDERABAD. 14.CIT(APPEALS)-1, HYDERABAD. 15.CIT(APPEALS)-TIRUPATI. 16.CIT(APPEALS)-3, HYDERABAD. 17.CIT(APPEALS)-2, HYDERABAD. 18.THE PR.CIT-7, HYDERABAD. 19.THE PR.CIT-1, HYDERABAD. 20.THE PR.CIT-TIRUPATI. 21.THE PR.CIT-3, HYDERABAD. 22.THE PR.CIT-2, HYDERABAD. 23.D.R. ITAT, HYDERABAD. 24.GUARD FILE.