Appeal details
Counselvise Citation
[2021] 108 COUNSELVISE.COM (IT) 7619 (ITAT-HYDERABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 year(s) 3 month(s) 23 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
31-03-2021
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
DB-A
Assessment Year
2015-2016
Appeal Filed On
07-12-2017
Judgement Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A / B : HYDERABAD (THROUGH VIRTUAL HEARING ) BEFORE HONBLE JUSTICE P.P. BHAT T , PRESIDENT A ND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO., AY & BENCH APPELLANT RESPONDENT AR DR 1643/HYD/2019 2011 - 12 A YALAMANCHALI RAVI KUMAR, HYDERABAD. PAN - ASPPK 6045C DY. COMMISSIONER OF INCOME - TAX, CIRCLE 6(1), HYDERABAD. RAVI BHARADWAJ SUNIL KUMAR PANDEY 73/HYD/2020 2016 - 17 B TATIPALLI SHOBARANI, MANCHERIAL. PAN - AINPT 9927G INCOME - TAX OFFICER WARD 1, MANCHERIAL S. PHANIDRA FOR A.V. RAGHURAM ROHIT MUJUMDAR 1626/HYD/2019 2011 - 12 A BENCH SRI RAVINDRA KUMAR GUPTA HYDERABAD PAN:AADHR3405B ITO WARD 9(1) HYDERABAD K.A. SAI PRASAD SRI SUNIL KUMAR PANDEY 1630/HYD/2019 2015 - 16 A BENCH SMT.ESHA KUMARI GUPTA HYDERABAD PAN:ADWPA7300C - DO - - DO - - DO - 1629/HYD/2019 2015 - 16 A BENCH SMT. SUMANLATA GUPTA HYDERABAD PAN:AEJPG5741F - DO - - DO - - DO - 1628/HYD/2019 2011 - 12 A BENCH SMT. LAKSHMI DEVI HYDERABAD PAN:ABDPL7362A - DO - - DO - - DO - 1612/HYD/2019 2016 - 17 A BENCH SWAPRIYARAJ HOLDINGS LLP, SECUNDERABAD PAN:ACFFS2546E DY. CIT, CIRCLE 10(1) HYDERABAD - DO - SMT. S.PRAVEENA 576/HYD/2016 2011 - 12 A BENCH DECCAN FINE CHEMICALS (INDIA) (P) LTD HYDERABAD PAN:AACCD9205D DY. CIT, CIRCLE 1 7 (1) HYDERABAD C.P. RAMASWAMY - DO - 1300/HYD/2017 2014 - 15 A BENCH RATNADEEP SUPER MARKET (P) LTD HYDERABAD PAN:AABC R 8939B DY. CIT, CIRCLE 3(1) HYDERABAD S.PHANINDRA FOR SHRI A.V RAGHURAM SRI SUNIL KUMAR PANDEY 1275/HYD/2017 2013 - 14 A BENCH COMPUTER GENERATED SOLUTIONS INDIA (P) LTD HYDERABAD PAN:AACCC1078K DY. CIT, CIRCLE 1(2) HYDERABAD - DO - - DO - 81/HYD/2019 LAXMI DEVI GAVVA ACIT, CIRCLE 2(2) NONE - DO - 2 845/HYD/16 2008 - 09 A SHRI TIPIRNENI SESHAGIRI RAO, HYDERABAD [PAN: ABIPT9136B] DCIT, CENTRAL CIRCLE - 2(3),HYDERABAD TELANGANA SK. JEELANI SMT. S. PRAVEENA 1411/HYD/16 2007 - 08 A - DO - - DO - 2149/HYD/2017 2014 - 15 A MS. DIVYA JAIN HYDERABAD [PAN: AQJPJ7709C] ITO, WARD 12(5), HYDERABAD TELANGANA MANOJ KUMAR DAGA SUNIL KUMAR PANDEY 2045/HYD/17 2010 - 11 2047/HYD/17 2014 - 15 & 2048/HYD/17 2015 - 16 A SMT. SHANTHA NATARAJAN HYDERABAD [PAN: AFBPN0481N] DCIT, CENTRAL CIRCLE - 2(4),HYDERABAD TELANGANA K.C. DEVDAS SMT. S. PRAVEENA 1572/HYD/17 2008 - 09 A SMT. M. PADMALATHA HYDERABAD 500054 [PAN: AOCPM0954P] ITO, WARD 11(1) HYDERABAD P.V. PHADKE SMT. S. PRAVEENA 1196/HYD/2019 2014 - 15 A SRI PRAKASH KUMAR JAIN HYDERABAD - 500012 TELANGANA [PAN: ABJPJ1439Q] ITO, WARD 7(3) HYDERABAD NONE SUNIL KUMAR PANDEY 1286/HYD/19 2010 - 11 A SRI GAUTAM JAIN GANESHMALJI JAIN HYDERABAD 500032 [ACJPJ 5371 J] - DO - KUMAR PAUL JAIN SUNIL KUMAR PANDEY 68/HYD/2017 2010 - 11 A SRI PENMETHSA VIJAYA NARASIMHA RAJU HYDERABAD [PAN: AAGPV0083L] ACIT, CIRCLE 4(1) HYDERABAD NONE SUNIL KUMAR PANDEY 1352/HYD/2019 2010 - 11 B BENCH SHRI DURGA REDDY MEKALA HYDERABAD. ACIT, CIRCLE 15(1), HYDERABAD. RAVI BHARADWAJ SUNIL KUMAR PANDEY 2013 - 14 A BENCH ( REP. BY GAVVA AMARENDER REDDY ) HYDERABAD PAN:AAPPG6532Q HYDERABAD 82/HYD/2019 2014 - 15 A BENCH - DO - - DO - NONE - DO - 3 PAN AGRPM 7107R 1141/HYD/2018 2009 - 10 B M RAJALINGAM GOUD, HYDERABAD. PAN - AARPM 4779 P ASST. COMMISSIONER OF INCOME - TAX, CIRCLE 11(1), HYDERABAD. VIKAS ROHIT MUJUMDAR 904 & 905/ HYD/2019 2012 - 13 & 2013 - 14 B YALAMANCHALI RAVI KUMAR, HYDERABAD. PAN - ASPPK 6045C ASST. COMMISSIONER OF INCOME - TAX, CIRCLE 14(1), HYDERABAD. RAVI BHARADWA ROHIT MUJUMDAR 2140/HYD/2017 2009 - 10 B ANDHRA BANK, HYDERABAD. PAN - AABCA 7375C INCOME - TAX OFFICER (TDS), WARD 2(2), HYDERABD. V SHIVAKUMA R ROHIT MUJUMDAR 145, 146 & 147/HYD/2017 AND 1165/HYD/2018 2010 - 11, 2011 - 12, 2012 - 13 & 2009 - 10 B NADIMPALLI VENKATA NEELADRI VARMA, HYDERABAD. PAN - ABPPN2936G DY. COMMISSIONER OF INCOME - TAX, CIRCLE 6(1), HYDERABAD. NONE ROHIT MUJUMDAR DATE OF HEARING 31/03/2021 DATE OF PRONOUNCEMENT 31/03/2021 ORDER PER BENCH : ALL THE CAPTIONED APPEALS ARE FILED BY THE ASSESSEES AGAINST THE RESPECTIVE ORDERS OF THE LD. CIT (A). 2. AT THE OUTSET, NONE APPEARED BEFORE US IN THE CASES OF ITA NO.81 & 82/H/2019; ITA NO.1196/HYD/2019; ITA NO. 68/HYD/2017; ITA NOS.145, 146 & 147/HYD/2017 AND ITA NO.1165/HYD/2018 . FROM THE RECORD, WE FIND THAT THESE ASSESSEES HAVE FILED LETTERS STATING THAT THEY 4 HAVE OPT E D TO AVAIL VIVAD - SE - VISHWAS SCHEME AND HAVE FILED FORM 1 & 2 AND HAVE RECEIVED FORM 3 FROM THE REVENUE EXCEPT IN THE CASE ITA NO. 1196/H/19 WHEREIN IT IS STATED THAT THE ASSESSEE HAS FILED FORM 1 BEFORE THE REVENUE . T HEREFORE, WE PROCEED TO DISPOSE OFF THESE APPEALS ALSO IN THIS CONSOLIDATED ORDER. 3 . BEFORE US , THE LD. A RS OF THE OTHER RESPECTIVE ASSESSEES SUBMITTED THAT ALL THE ASSESSEE S IN THE INSTANT APPEALS DESIRE TO WITHDRAW THEIR RESPECTIVE APPEAL S AS THEY HA VE OPTED TO AVAIL VIVAD SE VIS H WAS SCHEME. THEY FURTHER INFORMED US THAT , IN ALL THE CASES THE ASSESSEE S HAD FILED FORM NO.1 & 2 AND ALSO RECEIVED FORM - 3 FROM THE REVENUE EXCEPT IN THE CASE ITA NO. 1196/H/19 WHEREIN IT IS STATED THAT THE ASSESSEE HAS FILED FORM 1 BEFORE THE REVENUE . FURTHER, THE LD. AR I N THE CASE OF ITA NO. 576/HYD/2016 HAS SUBMITTED THAT THE ASSESSEE HAD ALSO RECEIVED FORM NO.5. IT WAS THEREFORE PLEADED, THAT ALL THE SE APPEAL S MAY BE ALLOWED TO BE WITHDRAWN. 4 . THE LD. DR S CONCEDED TO THE REQUEST OF THE LD. AR S . 5. HAVING HEARD BOTH THE SIDES THROUGH VIDEO CONFERENCE, WE ARE INCLINED TO ALLOW ALL THE INSTANT APPEALS OF THE ASSESSEES TO BE WITHDRAWN YIELDING TO THE PRAYER OF THE LD. ARS AS ALL THE ASSESSEES BEFORE US HAVE 5 PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORMS NO.1 & 2 AND IN CERTAIN CASES FORM NO.3 IS ALSO RECEI VED FROM THE REV ENUE, EXCEPT IN THE CASE ITA NO. 1196/H/19 WHEREIN FORM 1 IS FILED BEFORE THE REVENUE . THE LD. DRS HAVE ALSO CONCEDED TO THE REQUEST OF THE LD. ARS. ACCORDINGLY, WE HEREBY DISMISS ALL THE INSTANT APPEALS OF THE ASSESSEES AS WITHDRAWN. HOWEVER, WE ALSO MAKE IT CLEAR THAT, IF THE ASSESSEE/S CASE/S ARE NOT ACCEPTED IN THE VIVAD - SE - VISWAS SCH EME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON, THEN THE RESPECTIVE ASSESSEE/S SHALL BE AT LIBERTY TO FILE MISCELLANEOUS PETITION/S BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THEIR RESPECTIVE APPEAL/S. IT IS ORDER ED ACCORDINGLY. 6 . IN THE RESULT, ALL THE ABOVE - MENTIONED APPEALS OF THE ASSESSEE S ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST M A R C H , 2 0 2 1 . SD/ - SD/ - ( P.P. BHATT) (A. MOHAN ALANKAMONY) PRESIDENT ACCOUNTANT MEMBER HYDERABAD, DATED: 31 ST MARCH, 2021 6 OKK/KV/PR/MG SR. PS C OPY TO : 1 SRI YALAMANCHILI RAVI KUMAR, D.NO. 8 - 2 - 686/7 /7 , ROAD NO. 12, BANJARA HILLS, HYDERABAD - 34. 2 DCIT, CIRCLE 6(1), 6 TH FLOOR, IT TOWERS, AC GUARDS, HYDERABAD - 04 3 CIT(A) 1, HYDERABAD 4 PR. CIT VI, HYDERABAD. 5 ITAT, DR, HYDERABAD 6 GUARD FILE. 1 SMT. SHOBHARANI TATIPALLI, H.NO. C - 46/A, NARSINGAPUR (VILLAGE), JAIPUR (MANDAL), MACHERIAL DIST., TS - 504216 2 ITO, WARD 1, RAVINDRA HOSPITAL, BELLAMPALLY ROAD, MANCHERIAL, TS 504216 3 CIT(A) 2, HYDERABAD 4 PR. CIT 2, HYDERABAD. 5 ITAT, DR, HYDERABAD 6 GUARD FILE. SRI RAVINDRA KUMAR GUPTA, SMT.ESHA KUMARI GUPTA, SMT.SUMANLATA GUPTA, SMT.LAKSHMI DEVI, C/O.KATRAPATI & ASSOCIATES, 1 - 1 - 298/2/B/3, 1 ST FLOOR, ASHOK NAGAR, HYDERABAD 500020 SWAPRIYARAJ HOLDINGS LLP, C/O CH. PARTHASARATHY & CO. 1 - 1 - 298/2/B/3, 1 ST FLOOR, AS HOK NAGAR, HYDERABAD 500020 DECCAN FINE CHEMICALS (INDIA) (P) LTD 8 - 2 - 293/82/A/74A, ROAD NO.9, JUBILEE HILLS, HYDERABAD 500033 RATNADEEP SUPER MARKET (P) LTD, D - 18 VIKRAMPURI, SECUNDERABAD COMPUTER GENERATED SOLUTIONS INDIA (P) LTD, K.VASANT KUMAR, AV RAGHU RAM, P.VINOD & M.NEELIMA DEVI, ADVOCATES, 610 BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD - 1 LAXMI DEVI GAVVA (REP. BY GAVVA AMARENDER REDDY), 8 - 2 - 682 LAXMI CYBER CENTRE, ROAD NO.12, BANJARA HILLS, HYDERABAD - 500034 ITO WARD 9(1) HYDERABAD DY. CIT, CIRCLE 10(1) HYDERABAD DY. CIT, CIRCLE 16(1) HYDERABAD DY. CIT, CIRCLE 3(1) HYDERABAD DY. CIT, CIRCLE 1(2) HYDERABAD ACIT, CIRCLE 2(2) HYDERABAD CIT(A) - 7 HYDERABAD, CIT(A) - 6 HYDERABAD, CIT(A) - 3 HYDERABAD, PR.CIT - 3 HYDERABAD, CIT(A) - 1 HYDERABAD, PR.CIT - 1, HYDERABAD, CIT(A) - 2 HYDERABAD, PR.CIT - 2 HYDERABAD PR.CIT - 7, HYDERABAD, PR.CIT - 6 HYDERABAD, DRP - 1 BENGALURU, PR.CIT - 5 HYDERABAD 1 M. RAJALINGAM G OUD, PLOT NO. 145, IDPL CROSS ROAD, QUTUBULLAPUR, HYDERABAD. 2 ACIT, CIRCLE 11(1), HYDERABAD. 3 CIT(A) 5, HYDERABAD 7 4 PR. CIT 5, HYDERABAD. 5 ITAT, DR, HYDERABAD 6 GUARD FILE. 1 ANDHRA BANK, KUKATPALLY BRANCH, VIVEKANANDA NAGAR, HYDERABAD 500 072 2 ITO (TDS), TDS WARD 2(2), HYDERABAD. 3 CIT(A) 8, HYDERABAD 4 CIT(TDS), HYDERABAD. 5 ITAT, DR, HYDERABAD 6 GUARD FILE. 1 NADIMPALLI VENKATA NEELADRI VARMA, FLAT NO. 202, VISHNU NIVAS, STREET NO. 8, JAYAPRAKASH NAGAR, YELLAREDDYGUDA, HYDERABAD 500 073 2 DCIT, CIRCLE 6(1), HYDERABAD. 3 CIT(A) 5, HYDERABAD 4 PR. CIT 5, HYDERABAD. 5 ITAT, DR, HYDERABAD 6 GUARD FILE. APPELLANT RESPONDENT SHRI DURGA REDDY MEKALA 4 - 56/3, STREET NO.8, HABSIGUDA, HYDERABAD. ACIT, CIRCLE 15(1), HYDERABAD. PR. CIT - 7, HYDERABAD. CIT(A) - 7, HYDERABAD. DR, ITAT, HYDERABAD. GUARD FILE. S NO . APPELLANT RESPONDENT 1. SHRI TIPIRNENI SESHAGIRI RAO, C/O. SK. JEELANI BASHA, SK. ALTAF, M.REDDY, M. SUPRABAT REDDY AND SUSHMA, ADVOCATES, H.NO.6 - 3 - 609/79, ANAND NAGAR COLONY, KHAIRATABAD, HYDERABAD 4. DCIT, CENTRAL CIRCLE - 2(3),HYDERABAD TELANGANA PR.CIT CENTRAL, HYD. CIT(A)12, HYDERABAD DR, ITAT, HYDERABAD GUARD FILE 2. - DO - - DO - - DO - 3. MS. DIVYA JAIN C/O KAPASI BANGAD & CO., CHARTERED ACCOUNTANTS, 3 - 6 - 140/A, FLAT NO.402, CITY CENTER, HIMAYAT NAGAR, HYDERABAD ITO, WARD 12(5), HYDERABAD TELANGANA PR.CIT - 1, HYD. CIT(A) - 1, HYDERABAD DR, ITAT, HYDERABAD GUARD FILE 4. SMT. SHANTHA NATARAJAN 3 A & B, GROUND FLOOR, 6 - 3 - 853/1, 854, MERIDIAN PLAZA AMEERPET HYDERABAD DCIT, CENTRAL CIRCLE - 2(4),HYDERABAD TELANGANA PR.CIT CENTRAL, HYD. CIT(A) - 12, HYDERABAD DR, ITAT, HYDERABAD GUARD FILE 5 SMT. M. PADMALATHA PLOT NO.145, IDPL CROSS ROAD QUTBULLAPUR HYDERABAD 500 054 ITO, WARD 11(1) HYDERABAD PR.CIT - 5` , HYD. CIT(A) - 5, HYDERABAD DR, ITAT, HYDERABAD GUARD FILE 5 . SRI PRAKASH KUMAR JAIN 15 - 6 - 590, SIDDIAMBER BAZAR HYDERABAD 500 012 TELANGANA ITO, WARD 7(3) HYDERABAD PR.CIT - 3 , HYD. CIT(A) - 4, HYDERABAD DR, ITAT, HYDERABAD GUARD FILE 8 7 . SRI GAUTAM JAIN GANESHMALJI JAIN 15 - 8 - 201, 20/4, SAI RAJA ESTATES BEGUM BAZAR HYDERABAD 500 032 - DO - PR.CIT - 3 , HYD. CIT(A) - 3, HYDERABAD DR, ITAT, HYDERABAD GUARD FILE 8 . SRI PENMETHSA VIJAYA NARASIMHA RAJU C/O. P.R. DATLA & CO., C.AS 6 - 3 - 788/A/9, 1 ST FLOOR, DURGA NAGAR AMEEERPET HYDERABAD ACIT, CIRCLE 4(1) HYDERABAD PR.CIT - 1 , HYD. CIT(A) - 1, HYDERABAD DR, ITAT, HYDERABAD GUARD FILE
