Shalivahana Wind Energy Limited , Secunderabad V. Dy. Commissioner of Income Tax , Circle-3(1), Hyderabad

ITA 1895/Hyd/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0888 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 22-02-2021
• Assessment Year: 2012-2013
• Appeal Filed On: 17-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S RAMA RAO SHRI SASHANK DUNDU
• Keywords: TDS

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 1895/HYD/18 2012-13 SHALIVAHANA WIND ENERGY LIMITED, SECUNDERABAD [PAN: AANCS0615H] DY. COMMISSIONER OF INCOME TAX, CIRCLE-3(1), HYDERABAD 1775/HYD/18 2013-14 K.S.R.PULVERISERS , GOVINDAMPALLI VILLAGE KADAPA DIST [PAN: AAKFK5311N] INCOME TAX OFFICER, WARD-1, KADAPA 2083/HYD/18 2015-16 VISSVAAS AVENUEES PRIVATE LIMITED, HYDERABAD [PAN: AAECV4027H] INCOME TAX OFFICER, WARD-17(4), HYDERABAD 1186/HYD/19 2016-17 JAYA HOSPITALS, WARANGAL [PAN: AABFJ2166R] ASST.COMMISSIONER OF INCOME TAX, CIRCLE-1, WARANGAL 1197/HYD/19 2016-17 SRI VENKATESHWARA COLLEGE, SURYAPET [PAN: AAKTS8319J] INCOME TAX OFFICER, TDS WARD-2(2), HYDERABAD FOR ASSESSEE : SHRI S.RAMA RAO, SHRI SASHANK DUNDU FOR SHRI K.A.SAI PRASAD, ARS FOR REVENUE : SHRI SUNIL KUMAR PANDEY, DR DATE OF HEARING : 22-02-2021 DATE OF PRONOUNCEMENT : 24-02-2021 O R D E R PER BENCH : THESE FIVE ASSESSEES APPEALS FOR AYS.2012-13, 2013 -14, 2015-16 & 2016-17 ARE DIRECTED AGAINST THE CIT(APPEALS ), ITA NOS. 1895/H/18, 1775/H/18, 2083/H/18 1186/H/19 & 1197/H/19 :- 2 -: HYDERABAD & KURNOOLS ORDERS DATED 25-06-2018, 03-07 -2018, 28-09-2018, 17-05-2019 & 22-05-2019; RESPECTIVELY. 2. LEARNED COUNSELS REPRESENTING THE RESPECTIVE ASSESS EES STATED AT THE BAR THAT THEY DO NOT WISH TO PRESS FOR THE INSTA NT APPEALS AS THE TAX PAYERS HEREIN ARE AVAILING SETTLEME NT BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME-2020. F ORM NOS.1 & 2 TO BE FILED AT THEIR BEHEST. 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IS THAT SINCE THE DEPARTMENT IS YET TO FINALISE THEIR SETTLE MENT PLEAS, THESE APPEALS MAY NOT BE DISMISSED AS WITHDRAWN AS ON DATE.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 ASSESSEES TO FILE FOR REVIVAL OF THEIR CO RRESPONDING CASES IF THE ABOVE SETTLEMENT BENEFIT IS DENIED TO THEM F OR TECHNICAL REASONS. ORDERED ACCORDINGLY. 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 24 TH FEBRUARY, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.GO DARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 24-02-2021 TNMM ITA NOS. 1895/H/18, 1775/H/18, 2083/H/18 1186/H/19 & 1197/H/19 :- 3 -: COPY TO : 1.SHALIVAHANA WIND ENERGY LIMITED, 7 TH FLOOR, MINERVA COMPLEX, 94, S.D. ROAD, SECUNDERABAD. 2.K.S.R.PULVERISERS, D.NO.349-2, GOVINDAMPALLI VILL AGE, OBULAVARIPALLI MANDAL, KADAPA DIST., 3.VISSVAAS AVENUEES PRIVATE LIMITED, FLAT NO.C2, VAISHNAVI COMPLEX, 2 ND FLOOR, STREET NO.6, HYDERABAD. 4.JAYA HOSPITALS, C/O.KATRAPATI & ASSOCIATES, 1-1-298/2/B/3, 1 ST FLOOR, ASHOK NAGAR, HYDERABAD. 5.SRI VENKATESHWARA COLLEGE, 1-1-1, AMARAVADI NAGAR , SURYAPET. 6.THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-3(1), HYDERABAD. 7.THE INCOME TAX OFFICER, WARD-1, KADAPA. 8.THE INCOME TAX OFFICER, WARD-17(4), HYDERABAD. 9.THE ASST.COMMISSIONER OF INCOME TAX, CIRCLE-1, WARANGAL. 10.THE INCOME TAX OFFICER, TDS WARD-2(2), HYDERABAD . 11.CIT(APPEALS)-3, HYDERABAD. 12.CIT(APPEALS), KURNOOL. 13.CIT(APPEALS)-5, HYDERABAD. 14.CIT(APPEALS)-8, HYDERABAD. 15.PR.CIT-3, HYDERABAD. 16.PR.CIT, KURNOOL. 17.PR.CIT-5, HYDERABAD. 18.CIT-TDS, HYDERABAD. 19.D.R. ITAT, HYDERABAD. 20.GUARD FILE.