Santhosh Karwa, Karimnagar V. Dy. Commissioner of Income Tax , Central Circle-1(2), Hyderabad

ITA 175/Hyd/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8053 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2015-2016
• Appeal Filed On: 07-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L . P . SAHU, ACCOUNTANT MEMBER (THROUGH VIRTUAL HEARING) ITA NO. & ASST. YEAR APPELLANT RESPONDENT 175/HYD/2019 2015 - 16 SANTHOSH KARWA, KARIMNAGAR. PAN ACGPK9216L DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), HYDERABAD. 176/HYD/2019 2015 - 16 ARJUN KARWA, KARIMNAGAR. PAN ASZPK 1021A - DO - 177/HYD/2019 2015 - 16 MANJU KARWA, KARIMNAGAR. PAN ABXPL 8599E - DO - 178/HYD /2019 2015 - 16 BHAGWAN DAS KARWA, KARIMNAGAR. PAN ABXPK 8594K - DO - APPELLANT BY : NONE . RESPONDENT BY : SHRI YVST SAI . (D.R.) DATE OF HEARING : 23.08 . 2021. DATE OF PRONOUNCEMENT : 23.08 .2021. O R D E R PER BENCH : TH E S E FOUR APPEAL S BY ASSESSEES FOR ASST. YEAR 2015 - 16 ARISE FROM THE COMMISSIONER OF INCOME TAX (APPEALS) - 11 , HYDERABAD S ORDER S ALL DT. 30.10 .201 8 PASSED IN CASE NO S . 408/2017 - 18/CIT(A) - 11/2018 - 19/HYD, 405/ 2017 - 18/ CIT(A) - 11/ 2018 - 19/ HYD, 2 ITA NO S . 175 TO 178 /HYD/2019 406/ 2017 - 18/ CIT(A) - 11/ 2 018 - 19/ HYD AND 402/2017 - 18/CIT(A) - 11/2018 - 19/HYD ; RESPECTIVELY IN PROCEEDINGS UNDER SECTION 143(3) OF INCOME TAX ACT, 1961 (THE ACT). CASE CALLED TWICE. NONE APPEARED AT ASSESSEE'S BEHEST. C ASE FILE S PERUSED. 2. AT THE OUTSET, THE LD. DEPARTMENT REPRESENTATIVE SUBMITTED THAT ALL THE ASSESSEES HAVE RECEIVED FORM 3 OF VSVS AND DO NOT WANT TO PURSUE THE APPEALS UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME, 2020 . 3 . AFTER HEARING LEARNED DEPARTMENT RE PRESENTATIVE , WE HEREBY ORDER THE ASSESSEES APPEALS TO BE WITHDRAWN. WE ALSO MAKE IT CLEAR THAT THE Y SHALL BE AT LIBERTY TO APPROACH TH IS T RIBUNAL TO REVIVE THE INSTANT APPEALS IF THEIR FOREGOING APPLICATIONS WITH RESPECT TO VIVAD SE VISHWAS SCHEME ARE RE JECTED ON TECHNICAL GROUND. 3 ITA NO S . 175 TO 178 /HYD/2019 5 . T HE SE ASSESSEES APPEALS ARE DISMISSED AS WITHDRAWN IN ABOVE TERMS . A COPY OF THIS COMMON ORDER BE PLACED IN THE RESPECTIVE CASE FILES. O RDER PRONOUNCED IN THE OPEN COURT ON 23 RD AUGUST , 2021. SD/ - SD/ - (L .P. SAHU) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DT. 23.08 .2021. * REDDY GP COPY TO : 1. I) SHRI SANTHOSH KARWA, 4 - 2 - 74, TOWER ROAD, KARIMNAGAR - 505001 II) SHRI ARJUN KARWA, 4 - 2 - 74, TOWER ROAD, KARIMNAGAR - 505001 III) SHRI MANJU KARWA, 4 - 2 - 74, TOWER ROAD, KARIMNAGAR - 505001 IV) SHRI BHAGWAN DAS KARWA, 4 - 2 - 74, TOWER ROAD, KARIMNAGAR - 505001 2. D CIT, CENTRAL CIRCLE 1(2) , HYDERABAD. 3. PR. C I T (CENTRAL) , HYDERABAD. 4. CIT(APPEALS) - 11 , HYDERABAD. 5. DR, ITAT, HYDERABAD. 6. GUARD FILE. BY ORDER SR. PVT. SECRETARY, ITAT, HYDERABAD.