B.V. Raghavulu, Hyd, Hyderabad V. DCIT, Central Circle 7, Hyderabad, Hyderabad

ITA 229/HYD/2016

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8590 (ITAT-HYDERABAD)
• Duration Of Justice: 5 year(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2011-2012
• Appeal Filed On: 29-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: A Y AUTHORITYS CASE NO
• Section: 143(3); 13; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER (T HROUGH V IDEO CONFERENCE ) ITA NO. & ASST. YEAR APPELLANT RESPONDENT FOR ASSESSEE (A.R) 229/HYD/2016 2011 - 12 SHRI B.V. RAGHAVULU, 11 - 13 - 973,ROAD ;NO.2, GREEN HILLS COLONY, SAROOR NAGAR, HYDERABAD. PAN ABEPB 0113C DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 7, HYDERAB A D. SMT. S.SANDHYA. 1496/HYD/2019 2014 - 15 SHRI RAMU YELCHURI, 16 - 11 - 77, RAGHAVA CINE COMPLEX ROAD, POGATHOTA, NELLORE - 524 001 PAN AAIPY 6557G INCOME TAX OFFICER, (INTERNATIONAL TAXATION), NELLORE. - DO - 1497/HYD/2019 2014 - 15 S MT. VIDYULLATHA DEVARASETTI , 16 - 11 - 77, RAGHAVA CINE COMPLEX ROAD, POGATHOTA, NELLORE - 524 001 PAN ABFPD4943D INCOME TAX OFFICER, (INTERNATIONAL TAXATION), NELLORE. - DO - RESPONDENT BY : S HRI SUNIL KUMAR PANDEY (D.R.) DATE OF HEARING : 22. 03. 2021. DATE OF PRONOUNCEMENT : 25 .03. 2021. 2 ITA NO S . 229 /HYD/201 6 & 1496 & 1497 /HYD/201 9 O R D E R PER SHRI S.S. GODARA, J.M. : TH ESE ASSESSEES APPEAL S ARE DIRECTED AGAINST ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) - 12 AND CIT(A) - 10 , HYDERABAD INVOLVING TWO ASSESSMENT YEARS 2011 - 12 & 2014 - 15 RESPECTIVELY, STATED AS UNDER : SL. NO. ITA NO. & A.Y. AUTHORITYS CASE NO. & DATE PROCEEDINGS U/S. 1. 229/HYD/2016 2011 - 12 0267/2013 - 14 143(3) OF THE ACT. 2. 1496/HYD/2019 2014 - 15 0015 & 0014/CIT(A) - 10/2017 - 18 201(1)/201(1A) OF THE ACT. 3. 1497/HYD/2019 2014 - 15 - DO - - DO - 2. AT THE OUTSET, WE ARE INFORMED DURING THE COURSE OF HEARING FROM THE ASSESSEES SIDE THAT HE/SHE INTIMATED THAT THEY ARE OPTING FOR SETTLEMENT BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME - 2020 IN PRESCRIBED FORM NOS.1 & 2. 3. IN VIEW OF THE SUBMI SSION OF THE ASSESSEES, NO PURPOSE WOULD BE SERVED IF THESE CASES ARE KEPT PENDING. WE THEREFORE ORDER THAT THESE APPEALS BE TREATED AS DISMISSED AS WITHDRAWN WITH A RIDER THAT IT SHALL BE VERY MUCH OPEN FOR THE ASSESSEE TO FILE FOR REVIVAL OF THESE CAS ES, IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED ON TECHNICAL REASONS. LEARNED DR HAS NO OBJECTION TO WITHDRAW THESE APPEALS. 3 ITA NO S . 229 /HYD/201 6 & 1496 & 1497 /HYD/201 9 4. THESE ASSESSEES' APPEALS ARE DISMISSED AS WITHDRAWN IN ABOVE TERMS. A COPY OF THIS COMMON ORDER BE PLACED IN THE RESPECTIVE CASE FILES. ORDER PRONOUNCED IN THE OPEN COURT ON 25TH MARCH, 2021. SD/ - SD/ - ( LAXMI PRASAD SAHU ) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DT. 25 . 03.2021. * REDDY GP COPY TO : 1. SHRI B.V. RAGHAVULU, 11 - 13 - 973,ROAD ;NO.2, GREEN HILLS COLONY, SAROOR NAGAR, HYDERABAD. SHRI RAMU YELCHURI, 16 - 11 - 77, RAGHAVA CINE COMPLEX ROAD, POGATHOTA, NELLORE - 524 001 SMT. VIDYULLATHA DEVARASETTI, 16 - 11 - 77, RAGHAVA CINE COMPLEX ROAD, POGATHOTA, NELLORE - 524 001 2. DCIT, CENTRAL CIRCLE - 7, HYDERABAD. ITO(INTERNATIONAL TAXATION), NELLORE. 3. PR. C I T (CENTRAL) , HYDERABAD. 4. CIT(APPEALS) - 12, CIT(A) - 10, HYDERABAD. 5. DR, ITAT, HYDERABAD. 6. GUARD FILE. BY ORDER SR. PVT. SECRETARY, ITAT, HYDERABAD.