M. Rajalingam Goud, Hyderabad V. ACIT, Central Circle-1, Hyderabad

ITA 1726/HYD/2011

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7218 (ITAT-HYDERABAD)
• Duration Of Justice: 9 year(s) 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 19-01-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 07-10-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SACHIN JAISWAL

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 1725/HYD/11 2008-09 M.RAJALINGAM GOUD, HYDERABAD [PAN: AARPM4779P] ACIT, CENTRAL CIRCLE-1, HYDERABAD 1726/HYD/11 2009-10 366/HYD/16 2009-10 M.PRAVEEN KUMAR, HYDERABAD [PAN: ANYPM7455L] ACIT, CIRCLE-11(1), HYDERABAD 367/HYD/16 2008-09 M.RAJALINGAM GOUD, HYDERABAD [PAN: AARPM4779P] 368/HYD/16 2009-10 FOR ASSESSEE : SHRI SACHIN JAISWAL , AR FOR REVENUE : SHRI ASHOK KUMAR KARDAM , CIT - DR DATE OF HEARING : 19 - 0 1 - 202 1 DATE OF PRONOUNCEMENT : 20 - 0 1 - 2 02 1 O R D E R PER BENCH : THESE FIVE ASSESSEES APPEALS ARE DIRECTED AGAINST DIFFERENT ORDERS OF THE COMMISSIONER OF INCOME TAX (A PPEALS) HYDERABAD, FOR AYS.2008-09 AND 2009-10. 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 ITA NOS.1725 & 1726/H/2011 366, 367 & 368/H/2016 :- 2 -: 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YET TO FINALISE THE SETTLEMENT IN TUNE WITH FORM(S)-3 ISSUED UNDER THE SCHEME, THESE APPE ALS MAY NOT BE DISMISSED AS WITHDRAWN AS ON DATE.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 WE THEREF ORE ORDER THAT THESE APPEALS BE TREATED AS DISMISSED AS WITHDRAWN W ITH A RIDER THAT IT SHALL BE VERY MUCH OPEN FOR ALL ASSESS EES TO FILE FOR REVIVAL OF THESE CASES, IF THE SETTLEMENT BENEFIT UN DER THE SCHEME IS DENIED TO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 ALL THESE CASES ARE DISMISSED AS WITHDRAWN IN ABO VE TERMS.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 20 TH JANUARY, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.GO DARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 20-01-2021 TNMM ITA NOS.1725 & 1726/H/2011 366, 367 & 368/H/2016 :- 3 -: COPY TO : 1.M.RAJALINGAM GOUD, PLOT NO.145, IDPL CROSS ROAD, QUTUBULLAPUR, HYDERABAD. 2.M.PRAVEEN KUMAR, PLOT NO.145, IDPL CROSS ROAD, CH INTAL, HYDERABAD. 3.THE ACIT, CENTRAL CIRCLE-1, HYDERABAD. 4.THE ACIT, CIRCLE-11(1), HYDERABAD. 5.CIT(APPEALS)-1, HYDERABAD. 6.CIT(APPEALS)-5, HYDERABAD. 7.THE CIT(CENTRAL)-HYDERABAD. 8.THE PR.CIT-5, HYDERABAD. 9.D.R. ITAT, HYDERABAD. 10.GUARD FILE.