Kasupa Hari Narayana , Secunderabad V. Income Tax Officer, Ward-10(3), Hyderabad

ITA 1655/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6038 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2009-2010
• Appeal Filed On: 13-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. A.Y. APPELLANT RESPONDENT STATUS AS OF NOW UNDER VIVAD SE VISHWAS S CHEME 1632/HYD/19 2014-15 SMT.CHETANA GUPTA HYDERABAD [PAN: ADFPK3432L] ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-9(1), HYDERABAD FORM NOS.1 & 2 RECEIVED 1655/HYD/19 2009-10 KASUPA HARI NARAYANA (HUF), SECUNDERABAD [PAN: AAEHK3267P] INCOME TAX OFFICER, WARD-10(3), HYDERABAD FORM-3 YET TO BE RECEIVED 374/HYD/17 2009-10 TUPAKULA SREEDHAR REDDY, BENGALURU [PAN: AGKPR0950N] INCOME TAX OFFICER, WARD-3(2), HYDERABAD FORM-3 FILED FOR ASSESSEE : SHRI K.A.SAI PRASAD, SHRI S.RAMA RAO, SHRI SHANTHI PAWAN KUMAR, ARS FOR REVENUE : SHRI SUNIL KUMAR PANDEY, DR DATE OF HEARING : 20-04-2021 DATE OF PRONOUNCEMENT : 21-04-2021 O R D E R PER BENCH : THESE ASSESSEES APPEALS FOR AYS.2009-10 & 2014-15 ARE DIRECTED AGAINST DIFFERENT ORDERS OF THE CIT(APPEALS) HYDERABAD; RESPECTIVELY. 2. LEARNED COUNSEL REPRESENTING THE RESPECTIVE ASSESSE ES STATED AT THE BAR THAT THEY DO NOT WISH TO PRESS FOR THE INSTA NT ITA NOS.1632/H/19, 1655/H/19 & 374/H/17 VIVAD SE VISHWAS :- 2 -: APPEALS AS THE TAXPAYERS HEREIN ARE AVAILING SETTLEMEN T BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME-2020. THE LEARNED DEPARTMENTAL REPRESENTATIVE CONCEDED TO TH E REQUEST TO THIS LIMITED EXTENT. 3. THE ASSESSEES SOLE IDENTICAL PLEA IN THESE CASES THEREFORE IS THAT SINCE THE DEPARTMENT IS YET TO FINALISE THEIR SETTLE MENT PLEAS, THESE APPEALS MAY NOT BE DISMISSED AS WITHDRAWN AS ON DATE. WE FIND NO MERIT IN ASSESSEES ABOVE STATED CONTEN TION PER SE. THE FACT REMAINS THAT THE ASSESSEES ARE FILING FOR SETTLEMENT BENEFIT AND THEREFORE, NO PURPOSE WOULD BE SE RVED IF THESE APPEALS ARE KEPT PENDING TILL THE TIME THE ABOVE STATED SETTLEMENT SCHEME IS IN OPERATION. WE DISMISS ALL THESE APPEALS AS WITHDRAWN AND FURTHER MAKE IT CLEAR THAT IT SHALL BE OPEN FOR THE RESPECTIVE APPELLANTS TO FILE FOR REVIVAL OF THEIR CORRESPONDING CASES IF THE ABOVE SETTLEMENT BENEFIT IS DENIED TO THE ASSESSES FOR TECHNICAL REASONS. ORDERED ACCORDING LY. 4. THESE ASSESSEES APPEALS ARE DISMISSED AS WITHDRA WN IN ABOVE TERMS. A COPY OF THIS COMMON ORDER BE PLACED IN THE RESPECTIVE CASE FILES. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST APRIL, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.G ODARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 21-04-2021 TNMM ITA NOS.1632/H/19, 1655/H/19 & 374/H/17 VIVAD SE VISHWAS :- 3 -: COPY TO : 1.SMT.CHETANA GUPTA, C/O.KATRAPATI & ASSOCIATES, 1-1-298/2/B/3, 1 ST FLOOR, ASHOK NAGAR, HYDERABAD. 2.KASUPA HARI NARAYANA (HUF), 5-3-336, R.P.ROAD, SECUNDERABAD. 3.SRI TUPAKULA SREEDHAR REDDY, C/O.V.CHANDRASEKHAR, ADVOCATE, NO.13, I FLOOR, SNS PLAZA, KUMARAKRUPA RO AD, NEAR SHIVANANDA CIRCLE, BENGALURU-560 001. 4.THE ASST.COMMISSIONER OF INCOME TAX, CIRCLE-9(1), HYDERABAD. 5.THE INCOME TAX OFFICER, WARD-10(3), HYDERABAD. 6.THE INCOME TAX OFFICER, WARD-3(2), HYDERABAD. 7.CIT(APPEALS)-7, HYDERABAD. 8.CIT(APPEALS)-6, HYDERABAD. 9.CIT(APPEALS)-3, HYDERABAD. 10.PR.CIT-5, HYDERABAD. 11.PR.CIT-6, HYDERABAD. 12.PR.CIT-3, HYDERABAD. 13.D.R. ITAT, HYDERABAD. 14.GUARD FILE.