Lakshmi Shankar Gumudavelli , Hyderabad V. Income Tax Officer, Ward-17(4), Hyderabad

ITA 148/Hyd/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6106 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 04-03-2021
• Assessment Year: 2016-2017
• Appeal Filed On: 04-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD S M C BENCH, HYDERABAD. BEFORE S MT. P. MADHAVI DEVI, JUDICIAL MEMBER SL. NO., ITA NO. & ASST. YEAR APPELLANT RESPONDENT ASSESSEES REPRESENTATIVE 1 & 2. 79/HYD/2019 2010 - 11 & 1281/HYD/2019 2012 - 13 SHRI BASAVA RAJ SARAFF, 6 - 3 - 688/10/22, DURGANAGAR COLONY, PUNJAGUTTA, HYDERABAD. PAN ADVPS 0666G ASST. COMMISSIONER OF INCOME TAX, CIRCLE 6(1), HYDERABAD. SHRI S. PHANINDRA. 3. 349/HYD/2019 2009 - 10 SMT. NIRMALA ALLA, 304, SUBODAYA RESIDENCY, SHALIVAHANA NAGAR, DILSUKHNAGAR, HYDERABAD - 500 036 PAN AKIPA5567E INCOME TAX OFFICER, WARD 1(1), HYDERABAD. SHRI A. KIRAN MANOHAR. 4. 604/HYD/2019 2015 - 16 SHRI VEERANARAYANA KOPPULA, 25/2/938, PROP. INDRAKEELADRI INDANE, KONDAYAPALEM GATE ROAD, VANAMTHOPU CENTRE, NELLORE - 524 004 PAN CSIPK 7346D INCOME TAX OFFICER, WARD 5, NELLORE. SHRI A. KIRAN MANOHAR. 5. 1275/HYD/2019 2011 - 12 SHRI VENKATA NARAYANA BAGAM, D.NO.12 - 150/3/1/D2, SAI NAGAR COLONY, SURYAPET ROAD, KODAD, NALGONDA - 508 206 PAN ALFPB 0863L INCOME TAX OFFICER, WARD 1, SURYAPET. SHRI BHANU NARAYANA RAO. 6. 648/HYD/2020 2018 - 19 SHRI J. RAJ KUMAR, 7 - 5 - 30, F.NO.30, SRIRAM HILLS, BONAKAL ROAD, KHA MMAM - 507 001 PAN APIPK 6747D DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(3), HYDERABAD. SHRI A. KIRAN MANOHAR. 7. (I) 144/HYD/2020 2014 - 15 AND (II) 148/HYD/2020 2016 - 17 SMT. LAKSHMI SHANKAR GUMUDAVELLI, 8 - 2 - 293/174/12 - 1, SRIVILASH , ROAD NO.14, BANJARA HILLS, HYDERABAD - 500 034 PAN AAPPG 6517R INCOME TAX OFFICER, WARD 17(4), HYDERABAD. SHRI S. PHANINDRA. 8 ,9 & 10 . 1634 TO 1636 /HYD/2019 2007 - 08 ; 2008 - 09 & 2010 - 11. SHRI MANDADI DURGA PRASAD, PROP. KRISHNA SAI MULTI SPECIALITY HO SPITAL, 16 - 11 - 741/B/9/A, DILSHUKNAGAR, HYDERABD - 500 036 PAN AJCPM 7292B INCOME TAX OFFICER, WARD 9(3), HYDERABD. SHRI A.KIRAN MANOHAR. 11. ITA 682/HYD/2018 2012 - 13 SHRI SURENDRA KUMAR MOR, PLOT NO.262/1, ROAD NO.15, JUBILEE HILLS, HYDERABAD - 500 033 PAN ACIPM 5503C INCOME TAX OFFICER, WARD 14(1), HYDERABAD. MS. TRUPTI SHARMA. RESPONDENT BY : SL. NOS. 1 & 2, 3 , 5,6, 7 , 8 TO 10 SMT. M. NARMADA. SL NOS. 4 & 11 SHRI SANDEEP MEHTA . 2 ITA NO S . 682/HYD/2018; 79, 1281,349,604,1275, 1634 TO 1636/HYD/2019 AND 648 & 144/HYD/2020 DATE OF HEARING : 04.03.2021 . DATE OF PRONOUNCEMENT : 05 .03. 2021. O R D E R ALL THESE APPEALS ARE FILED BY THE RESPECTIVE ASSESSES ARISING OUT OF DIFFERENT ORDERS OF THE RESPECTIVE COMMISSIONER OF INCOME TAX (APPEALS) , HY DERABAD FOR THE ASSESSMENT YEARS MENTIONED HEREIN ABOVE RESPECTI VELY. 2. AT THE OUTSET, THE LD. AUTHORIZED REPRESENTATIVES OF THE RESPECTIVE ASSESSES SUBMITTED THAT THE ASSESSES DO NOT WANT TO PURSUE THE APPEALS AS THEY HAVE ALREADY FILED FORMS I & II UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME, 2020 BY WAY OF FORM NOS.1 & 2 , AND IN THE CASE SOME OF THE ASSESSES, FORM 3 IS YET TO BE ISSUED BY THE DEPARTMENT. THEREFORE, CONSEQUENT TO THE SAME, THE ASSESSES DESIRES TO WITHDRAW THE APPEALS BEFORE THE TRIBUNAL. HENCE IT WAS PLEADED, THAT THE APPEALS OF THE ASSESSES MAY BE TREATED AS WITHDRAWN. 3. THE LD. DRS CONCEDED TO THE REQUEST OF THE LD. ARS. 4 . AFTER HEARING BOTH THE PARTIES, ACCORDING TO THE REQUEST OF THE ASSESSES AND ITS LD. ARS, WE HEREBY ALLOW THE APPEALS OF THE ASSESSES TO BE WITHDRAWN. WE ALSO MAKE IT CLEAR THAT THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL WITHIN THE ST IPULATED TIME AS PROVIDED UNDER THE ACT, IN ORDER TO REINSTATE THE APPEALS, IF THE IR APPLICATION S WITH RESPECT TO VIVAD SE VISHWAS SCHEME ARE REJECTED. 3 ITA NO S . 682/HYD/2018; 79, 1281,349,604,1275, 1634 TO 1636/HYD/2019 AND 648 & 144/HYD/2020 7. IN THE RESULT, APPEALS OF ASSESSES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 5TH MARCH, 2 021. SD/ - (S MT. P. MADHAVI DEVI ) JUDICIAL MEMBER HYDERABAD, DT. 5TH MARCH, 2021. * REDDY GP COPY TO : APPELLANT S. 1 . SHRI BASAVA RAJ SARAFF, 6 - 3 - 688/10/22, DURGANAGAR COLONY, PUNJAGUTTA, HYDERABAD . 2 . SMT. NIRMALA ALLA, 304, SUBODAYA RESIDENCY, SHALIVAHANA NAGAR, DILSUKHNAGAR, HYDERABAD - 500 036 3 . SHRI VEERANARAYANA KOPPULA, 25/2/938, PROP. INDRAKEELADRI INDANE, KONDAYAPALEM GATE ROAD, VANAMTHOPU CENTRE, NELLORE - 524 004 4 . SHRI VENKATA NARAYANA BAGAM, D.NO.12 - 150/3/1/D2, SAI NAGAR COLONY, SURYAPET ROAD, KODAD, NALGONDA - 508 206 5 . SHRI J. RAJ KUMAR, 7 - 5 - 30, F.NO.30, SRIRAM HILLS, BONAKAL ROAD, KHAMMAM - 507 001 6. SMT. LAKSHMI SHANKAR GUMUDAVELLI,8 - 2 - 293/174/12 - 1, SRIVILASH, ROAD NO.14, BANJARA HILLS, HY DERABAD - 500 034 7. SHRI MANDADI DURGA PRASAD, PROP. KRISHNA SAI MULTI SPECIALITY HOSPITAL,16 - 11 - 741/B/9/A, DILSHUKNAGAR, HYDERABD - 500 036 8. SHRI SURENDRA KUMAR MOR,PLOT NO.262/1, ROAD NO.15, JUBILEE HILLS, HYDERABAD - 500 033 RESPONDENT S 1 ASST. COMMISSIONER OF INCOME TAX, CIRCLE 6(1), HYDERABAD. 2 INCOME TAX OFFICER,WARD 1(1), HYDERABAD. 3 INCOME TAX OFFICER,WARD 5, NELLORE. 4 INCOME TAX OFFICER,WARD 1, SURYAPET. 5 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(3), HYDERABAD. 6 INCOME TAX OFFICER, WARD 17(4), HYDERABAD. 7 INCOME TAX OFFICER,WARD 9(3), HYDERABD. 8 INCOME TAX OFFICER,WARD 14(1), HYDERABAD. C I T CIT (APPEALS) - HYDERABAD. 4 ITA NO S . 682/HYD/2018; 79, 1281,349,604,1275, 1634 TO 1636/HYD/2019 AND 648 & 144/HYD/2020 DR. ITAT, HYDERABAD. GUARD FILE. BY ORDER SR. PVT. SECRETARY, ITAT, HYDERABAD. 5 ITA NO S . 682/HYD/2018; 79, 1281,349,604,1275, 1634 TO 1636/HYD/2019 AND 648 & 144/HYD/2020 DESCRIPTION DATE INITIALS 1. DRAFT DICTATED ON 2. DRAFT PLACED BEFORE AUTHOR 5/3/2021. 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED / APPROVED BY SECOND MEMBER 5. APPROVED DRAFT COMES TO THE SR.P.S./P.S. 6. KEPT FOR PRONOUNCEMENT ON 7. FILE SENT TO THE BENCH CLERK 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER