Devender Sanghi , Hyderabad V. Income Tax Officer, Ward-8(2), Hyderabad

ITA 2193/Hyd/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7654 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2010-2011
• Appeal Filed On: 20-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. 2191 /H/201 8 ASSESSMENT YEAR: 201 0 - 11 SHRI BHUPENDER SANGHI VS. ITO, WARD 8(2) HYDERABAD HYDERABAD [PAN: BVXPS0178L] ITA NO. 219 2 /H/2018 ASSESSMENT YEAR: 2010 - 11 S MT. SAVITA SANGHI VS. ITO, WARD 8(2) HYDERABAD HYDERABAD [PAN: BTZ PS8965F] ITA NO. 219 3 /H/2018 ASSESSMENT YEAR: 2010 - 11 S HRI DEVENDER SANGHI VS. ITO, WARD 8(2) HYDERABAD HYDERABAD [PAN: ARCPS4069A] ITA NO. 219 4 /H/2018 ASSESSMENT YEAR: 2010 - 11 SMT. USHA SANGHI VS. ITO, WARD 8(2) HYDERABAD HYDERABAD [PAN: AVFPS5500B] (APPELLANT) (RESPONDENT) ASSESSEE BY : SRI T. CHAITANYA KUMAR [FOR SRI S.RAMA RAO] REVENUE BY : SHRI ROHIT MUJUMDAR DATE OF HEARING: 24 /08/2021 DATE OF PRONOUNCEMENT : 25 /08/2021 ITA NO S . 1091 1092 1093 & 109 4 /HYD/201 8 AY 2010 - 11 SRI BHUPENDER SANGHI, SMTSAVITA SANGHI, DEVENDER SQANGHI, USHA SANGHI : - 2 - : O R D E R PER BENCH : TH ESE APPEAL S FILED BY DIFFERENT ASSESSEE S FOR AY 201 0 - 11 ARE DIRECTED AGAINST CIT(A) - 2 , HYDERABADS ORDER DATED 31/10/2018 INVOLVING PROCEEDINGS U/S 143(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961 ;[ IN SHORT THE ACT]. 2. AT THE OUTSET, THE LD. AR SUBMITTED THAT THE ASSESSEE HAS OPTED TO AVAIL THE BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME - 2020 IN PRESCRIBED FORMS 1 AND 2, AND FORM 3 ALSO WAS ISSUED BY THE PR.CIT - 2 , COP IES OF WHICH ARE PLACED ON RECORD, AND REQUESTED THE BENCH TO PERMIT THE ASSESSEE S TO WITHDRAW THE AP PEAL S . 3. HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE INCLINED TO DISMISS THE APPEAL S OF THE ASSESSEE S AS WITHDRAWN, SINCE THE ASSESSEE S HA VE PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME AND ALSO RECEIVED FORM - 3 IN TUNE THERETO, WITH A RIDER THAT IT SHALL BE VERY MUCH OPEN FOR THE ASSESSEE S TO FILE FOR REVIVAL OF TH E CASE S , IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED TO THE ASSESSEE S FOR TECHNICAL REASONS. 4. IN THE RESULT, ASSESSEES APPEAL S ARE DISMISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 25 TH AUGUST, 2021. SD/ - SD/ - (S. S. GODARA) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 25 TH AUGUST, 2021. *GMV ITA NO S . 1091 1092 1093 & 109 4 /HYD/201 8 AY 2010 - 11 SRI BHUPENDER SANGHI, SMTSAVITA SANGHI, DEVENDER SQANGHI, USHA SANGHI : - 3 - : COPY TO : 1 (I) SHRI BHUPENDER SANGHI ; (II) SMT SAVITA SANGHI : 1 - 2 - 18, FLAT NO. 503, MOHINI MANSION, DOMALGUDA, HYDERABAD 500 029 (III) SRI DEVENDER SANGHI (IV) SMT. USHA SANGHI, H.NO. 1 - 2 - 288/51/C, STREET NO.7, DOMALGUDA , HYDERABAD 500 029, TELANGANA 2 ITO, WARD 8 ( 2 ), HYDERABAD 3 ACIT, RANGE 8 , HYDERABAD 4 CIT(A) - 2 , HYDERABAD 5 PR.CIT - 2 , HYDERABAD 6 ITAT, DR, HYDERABAD 7 GUARD FILE. ITA NO S . 1091 1092 1093 & 109 4 /HYD/201 8 AY 2010 - 11 SRI BHUPENDER SANGHI, SMTSAVITA SANGHI, DEVENDER SQANGHI, USHA SANGHI : - 4 - : S.NO. DETAILS DATE 1 DRAFT DICTATED ON 2 DRAFT PLACED BEFORE AUTHOR 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 5 APPROVED DRAFT COMES TO THE SR. PS/PS 6 KEPT FOR PRONOUNCEMENT 7 FILE SENT TO BENCH CLERK 8 DATE ON WHICH THE FILE GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER