Mandeep Kaur Sarna, Hyderabad V. Asst. Commissioner of Income Tax, Circle-14(1), Hyderabad

ITA 2384/Hyd/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5275 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 04-02-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 27-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUNIL KUMAR PANDEY
• Section: 101; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER S.NO. ITA NO. AY APPELLANT RESPONDENT 01 2383/H/2018 2015 - 16 SUMEET KAUR SARNA, HYDERABAD. PAN - ACBPK9966G ASST. COMMISSIONER OF INCOME - TAX, CIRCLE 14(1), HYDERABAD. 02 2384/H/2018 2015 - 16 MANDEEP KAUR SARNA, HYDERABAD. PAN - ARAPS5292 H - DO - 03 2385/H/2018 2015 - 16 HARPREET KAUR, HYDERABAD. PAN - AJPPK3999Q - D O - ASSESSEE BY: SHRI M.V. ANIL KUMAR REVENUE BY: SHRI SUNIL KUMAR PANDEY DATE OF HEARING: 04 /0 2 /2021 DATE OF PRONOUNCEMENT: 08 /0 2 /2021 O R D E R PER BENCH: T HESE ASSESSEE S APPEAL S FOR AY 2015 - 16 ARE DIRECTED AGAINST THE CIT(A) - 6 , HYDERABADS ORDER S DATED 24, 25 & 26/10/2018 PASSED IN CASE NO S . 101 5 6 , 10155 & 10154 /201 7 - 18/A3/CIT(A) - 6, INVOLVING PROCEEDINGS U/S 14 3(3) OF THE INCOME - TAX ACT, 1961 ; IN SHORT THE ACT. ITA NO S . 2383 TO 2385 /HYD/ 20 1 8 SUMEET KAUR SARNA AND OTHERS : - 2 - : 2. AT THE OUTSET, LEARNED AR SUBMITTED THAT THE ASSESSEE S HA VE FILED FOR SETTLEMENT SOUGHT IN THE FORM - I & II UNDER THE DIRECT TAX VIVAD SE VISHWAS BILL, 2020 BEFORE THE PRESCRIBED AUTHORITY(IES) THEREIN. LEARNED DR HAS NO OBJECTION TO THE SUBMISSION MADE BY THE LEARNED AR OF THE ASSESSEE S IN THIS REGARD. 4 . ON PERUSAL OF THE DOCUMENTS PLACED ON RECORD OF THE TRIBUNAL, WE FIND THAT THE ASSESSE S HA VE PROPOSED TO SETTLE THE CASE S TAKING THE BENEFIT UNDER THE DIRECT TAX VIVAD SE VISHWAS BILL, 2020. WE, THEREFORE, ARE OF THE OPINION THAT THE INSTANT APPEAL S OF THE ASSESSEE S DESERVE TO BE DISMISSED AT THIS STAGE WITH A RIDER THAT IT SHALL BE VERY MUCH OPEN TO THE ASSESSEE S /TAXPAYER S TO SEEK REVIVAL OF THE CASE S BEFORE THE TRIBUNAL, IF THEIR SETTLEMENT PETITION S HEREINABOVE ARE REJECTED FOR THE TECHNICAL REASONS. ITA NO S . 2383 TO 2385 /HYD/ 20 1 8 SUMEET KAUR SARNA AND OTHERS : - 3 - : 5 . IN THE RESULT, A SSESSEE S APPEAL S ARE DISMISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 8 TH FEBRUARY , 2021 . SD/ - SD/ - (LAXMI PRASAD SAHU) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDE RABAD, DATED : 8 TH FEBRUARY , 20 2 1 . KV C OPY TO : 1 2 3 SUMEET KAUR SARNA, MANDEEP KAUR SARNA, HARPREET KAUR, HYDERABAD, C/O M. ANANDAM & CO., CAS, FLAT NO. 7A, SURYA TOWERS, SD ROAD, SCUNDERABAD 500 003. 4 AC IT , CIRCLE 14(1), IT TOWERS, AC GUARDS, HYDERABAD. 5 CIT(A) 6 , HYDERABAD. 6 PR. CIT - 6 , HYDERABAD 7 ITAT, DR, HYDERABAD. 8 GUARD FILE.