Income Tax Officer, Exemptions-3, Hyderabad V. Calvary Temple, Hyderabad

ITA 2221/Hyd/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5478 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 14-09-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 22-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJAT MITRA
• Assessee Lawyers: VINOD PURAM
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. A.Y. APPELLANT RESPONDENT 2220/H/17 2011 - 12 INCOME TAX OFFICER, EXEMPTIONS-3, HYDERABAD M/S.CALVARY TEMPLE, HYDERABAD [PAN: AABAC3351N] 2221/H/17 2012 - 13 2222/H/17 2013 - 14 FOR REVENUE : SHRI RAJAT MITRA, DR FOR ASSESSEE : SHRI VINOD PURAM, AR DATE OF HEARING : 14-09-2020 DATE OF PRONOUNCEMENT : 29-09-2020 O R D E R PER SMT. P. MADHAVI DEVI, J.M. : THE PRESENT APPEALS FILED BY THE REVENUE ARE AGAINST THE COMMON ORDER OF THE COMMISSIONER OF INCOME TAX (APP EALS)9, HYDERABAD, DATED 29-09-2017 RELATING TO THE AYS.2011-1 2, 2012-13 & 2013-14 PASSED U/S.143(3) R.W.S.147 OF THE OF THE INCOME TAX ACT [ACT]. 2. THE LD.AR FOR THE ASSESSEE HAS REQUESTED FOR WITHDR AWAL OF THE APPEAL FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION I.E., AYS.2011-12 TO 2013-14 UNDER VIVAD SE VISHWAS SCHEME, 2020 AND THAT THE RELEVANT APPLICATIONS TO THIS EFFECT HAVE BEEN FILED BY THE ASSESSEE AND THE DESIGNATED AUTHORITY HAS ISSUED FOR M 3 AND THUS SUBMITTED THAT THE REVENUE HAS TO WITHDRAW THESE APPEALS. ITA NOS.2220, 2221 & 2222/HYD/2017 :- 2 -: 3. THE LD.DR FOR THE REVENUE HAS NO OBJECTION TO THE S AME. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE REVENUE FOR WITHDRAWAL OF THE APPEALS. 5. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEARS IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORE-STATED ACT, THE APPELLANT (I.E., THE REVENUE) IS AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEALS AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATIONS APPROPRIATE LY AS PER LAW. THE LD.DR FOR THE REVENUE HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 6. IN THE RESULT, ALL THE APPEALS OF REVENUE ARE DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH SEPTEMBER, 2020 SD/- SD/- ( A. MOHAN ALANKAMONY ) ( P. MADHAVI DEVI ) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED:29-09-2020 TNMM COPY TO : 1.THE INCOME TAX OFFICER, EXEMPTIONS-3, HYDERABAD. 2.M/S.CALVARY TEMPLE, D.NO.12-6-19/3, OPP:METRO KUKATPALLY, HYDERABAD. 3.CIT(APPEALS)-9, HYDERABAD. 4.THE CIT(EXEMPTIONS)-HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.