Gurdeep Singh Wasu , Hyderabad V. Asst. Commissioner of Income Tax, Circle-4(1), Hyderabad

ITA 22/Hyd/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9382 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2014-2015
• Appeal Filed On: 03-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: T CHAITANYA KUMAR ARS
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A & B : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER ITA NO. A.Y. APPELLANT RESPONDENT 2309/HYD/18 2009-10 R.VENKAT REDDY, HYDERABAD [PAN: AGSPR4474P] DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-7, HYDERABAD 154/HYD/16 2010-11 K.SRINIVAS NAIDU, PROP:V.S.N.TRANSPORT, HYDERABAD [PAN: ADOPK5782E] DY.COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD 431/HYD/18 2012-13 M/S.ALTRUISTA HEALTH SERVICES PRIVATE LIMITED, HYDERABAD [PAN: AAHCA8355J] THE INCOME TAX OFFICER, WARD-1(1), HYDERABAD 22/HYD/19 2014-15 GURUDEEP SINGH WASU, HYDERABAD [PAN: AAEPW6899B] ASST.COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD 23/HYD/19 2014-15 SMT.RAJENDER KAUR WASU, HYDERABAD [PAN: AAQPW4943E] 24/HYD/19 2014-15 DILPREET SINGH, HYDERABAD [PAN: AQUPS8990H] 25/HYD/19 2014-15 SMT.HARPREET KAUR WASU, HYDERABAD [PAN: BCNPS1217B] FOR ASSESSEE : SHRI B.SATYANARAYANA MURTHY , SHRI A.SRINIVAS & SHRI T.CHAITANYA KUMAR, ARS FOR REVENUE : SHRI SUNIL KUMAR PANDEY & SHRI ROHIT MUJUMDAR, DRS DATE OF HEARING : 3 1 - 1 2 - 2020 DATE OF PRONOUNCEMENT : 04 - 0 1 - 2 02 1 ITA NOS. 2309/H/18, 154/H/16, 431/H/18, 22, 23, 24 & 25/H/19 :- 2 -: O R D E R PER BENCH : THESE SEVEN ASSESSEES APPEALS ARE DIRECTED AGAINST DIFFERENT ORDERS OF THE COMMISSIONER OF INCOME TAX (A PPEALS) HYDERABAD, INVOLVING VARYING ASSESSMENT YEARS STATED H EREIN ABOVE. 2. FOR THE REASONS STATED IN THE SECOND AND THIRD ASSES SEES CONDONATION PETITIONS DT.05-05-2016 & 16-04-2018 WE NO TICE THAT SHRI K.SRINIVAS NAIDUS APPEAL IN ITA NO.154/HYD /2016 FILED WITH A DELAY OF 33 DAYS ATTRIBUTED TO HEALTH ISSUES OF THE AUTHORISED REPRESENTATIVE. M/S.ALTRUISTA HEALTH SERVICES PVT. LTDS APPEAL IN ITA NO.431/HYD/2018 FILED WITH A DEL AY OF 01 DAY DUE TO THE DELAY IN RECEIVING CONSENT FROM THE OVER SEAS HOLDING COMPANY, SITUATED IN USA. WE CONDE THESE DELA YS IN FILING THE SAID APPEALS WHICH IS NEITHER INTENTIONAL NO R DELIBERATE BUT ON ACCOUNT OF THE CIRCUMSTANCES BEYOND ASSESSEES CONTROL. THESE TWO APPEALS ARE TAKEN UP FO R ADJUDICATION ON MERITS THEREFORE. 3. AT THE OUTSET, WE ARE INFORMED DURING THE COURSE OF HEARING FROM THE ASSESSEES SIDE THAT ALTHOUGH THEY HAV E FILED FOR SETTLEMENT BENEFIT UNDER THE DIRECT TAX VIVAD SE VIS WAS SCHEME-2020 BY WAY OF FORM NO.1 & 2 BUT FORM(S)-3 A RE YET TO BE ISSUED FROM THE DEPARTMENT SIDE IN TUNE THEREOF. 4. THE ASSESSEES SOLE IDENTICAL PLEA IN ALL THESE CA SES THEREFROM IS THAT SINCE THE DEPARTMENT IS YET TO FINALISE THEIR SETTLEMENTS, THESE APPEALS MAY NOT BE DISMISSED AS WITH DRAWN ITA NOS. 2309/H/18, 154/H/16, 431/H/18, 22, 23, 24 & 25/H/19 :- 3 -: AS ON DATE. WE FIND NO MERIT IN ASSESSEES ABOVE STATED CONTENTION PER SE. THE FACT REMAINS THAT THE ASSESSEES HAVE ALREADY FILED FOR SETTLEMENT BENEFIT AND THEREFORE, NO USEFUL PURPOSE WOULD BE SERVED IF ALL THESE APPEALS ARE KEP T PENDING TILL THE TIME THE ABOVE STATED SETTLEMENT SCHEME IS IN OPERATION. WE THUS DISMISS ALL THESE APPEALS AS WITHD RAWN AND FURTHER MAKE IT CLEAR THAT IT SHALL BE VERY MUCH OPEN FO R ALL THE ASSESSEES TO FILE FOR REVIVAL OF THEIR CORRESPONDING CASES IF THE SETTLEMENT BENEFIT UNDER THE FOREGOING SCHEME IS DENIED TO THEM FOR TECHNICAL REASONS. ORDERED ACCORDINGLY. 5. ALL THESE ASSESSEES APPEALS ARE DISMISSED AS WITH DRAWN IN ABOVE TERMS. A COPY OF THIS COMMON ORDER BE PLACE D IN THE RESPECTIVE CASE FILES. ORDER PRONOUNCED IN THE OPEN COURT ON THE 4 TH JANUARY, 2021 SD/- SD/- ( A. MOHAN ALANKAMONY ) ( S.S. GODAR A ) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 04-01-2021 TNMM ITA NOS. 2309/H/18, 154/H/16, 431/H/18, 22, 23, 24 & 25/H/19 :- 4 -: COPY TO : 1.SHRI R.VENKAT REDDY, PROP:M/S.SAIRAM GRAPHICS, 1- 9- 634, FLAT NO.G-E, AISHWARYA APTS., VIDYA NAGAR, HYDERABAD. 2.SHRI K.SRINIVAS NAIDU, C/O.M/S.V.SRIDHAR & CO., CHARTERED ACCOUNTANTS, 12-2-823/A/78, GEETA APARTME NTS, SANTOSH NAGAR, MEHDIPATNAM, HYDERABAD. 3.M/S.ALTRUISTA HEALTH SERVICES PRIVATE LIMITED, 5- 9-22, MANASAROVAR COMPLEX, SECRETARIAT ROAD, HYDERABAD. 4.SHRI GURUDEEP SINGH WASU, 1-2-593/52/11, COZY HOM ES, DOMALGUDA, HYDERABAD. 5.SMT.RAJENDER KAUR WASU, 1-2-593/52/11, COZY HOMES , DOMALGUDA, HYDERABAD. 6.SHRI DILPREET SINGH, 1-2-593/52/11, COZY HOMES, DOMALGUDA, HYDERABAD. 7.SMT.HARPREET KAUR WASU, 1-2-593/52/11, COZY HOMES , DOMALGUDA, HYDERABAD. 8.THE DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -7, HYDERABAD. 9.THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD. 10.THE ASST.COMMISSIONER OF INCOME TAX, CIRCLE-4(1) , HYDERABAD. 11.THE INCOME TAX OFFICER, WARD-1(1), HYDERABAD. 12.CIT(APPEALS)-1, GUNTUR. 13.CIT(APPEALS)-4, HYDERABAD. 14.CIT(APPEALS)-1, HYDERABAD. 15.THE PR.CIT(CENTRAL)-HYDERABAD. 16.THE PR.CIT-6, HYDERABAD. 17.THE PR.CIT-1, HYDERABAD. 18.D.R. ITAT, HYDERABAD. 19.GUARD FILE.