S.Krishna Yadav, Hyderabad V. Income Tax Officer, Ward-15(1), Hyderabad

ITA 247/Hyd/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8606 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2009-2010
• Appeal Filed On: 05-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: MD AFZAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. A.Y. APPELLANT RESPONDENT 247/HYD/18 2009-10 S.KRISHNA YADAV, YAPRAL, MALKAJGIRI MANDAL, MEDCHAL DISTRICT [PAN: AFMPY2372Q] THE INCOME TAX OFFICER, WARD-15(1), HYDERABAD 248/HYD/18 2009-10 S.SHANKAR YADAV, YAPRAL, MALKAJGIRI MANDAL, MEDCHAL DISTRICT [PAN: AMRPY5264D] FOR ASSESSEE : SHRI MD.AFZAL, AR FOR REVENUE : SHRI ROHIT MUJUMDAR, DR DATE OF HEARING : 07-01-2021 DATE OF PRONOUNCEMENT : 11-01-2021 O R D E R PER BENCH : THESE TWO ASSESSEES APPEALS FOR AY.2009-10 ARE DIR ECTED AGAINST THE CIT(A)7, HYDERABADS ORDERS BOTH DATED 15- 11- 2017 PASSED IN CASE NOS.215/CIT(A)-7/2016-17 & 214/CIT(A)-7/2016-17; RESPECTIVELY. 2. 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 I S YET TO BE ISSUED FROM THE DEPARTMENT SIDE IN VIEW THEREOF. ITA NOS. 247 & 248/HYD/2018 :- 2 -: 3. THE ASSESSEES SOLE IDENTICAL PLEA IN BOTH THESE C ASES THEREFROM IS THAT SINCE THE DEPARTMENT IS YET TO FINALISE THEIR SETTLEMENT PLEAS, THESE APPEALS MAY NOT BE DISMISSED AS WITHDRAWN AS ON DATE.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 PURPOSE WOULD BE SERVED IF BOTH THESE APPEALS ARE KEP T PENDING TILL THE TIME THE ABOVE STATED SETTLEMENT SCHEME IS IN OPERATION. WE DISMISS BOTH THE APPEALS AS WITHDRAWN AND FURTHER MAKE IT CLEAR THAT IT SHALL BE OPEN FOR BOTH OF TH E ASSESSEES TO FILE FOR REVIVAL OF THEIR CORRESPONDING CASES IF THE SETTLEMENT BENEFIT IS DENIED TO THEM FOR TECHNICAL REASON S. ORDERED ACCORDINGLY. 4. THESE TWO ASSESSEES APPEALS ARE DISMISSED AS WITHDRAWN IN ABOVE TERMS. A COPY OF THIS COMMON ORDE R BE PLACED IN THE RESPECTIVE CASE FILES. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH JANUARY, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.GO DARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 11-01-2021 TNMM ITA NOS. 247 & 248/HYD/2018 :- 3 -: COPY TO : 1.S.KRISHNA YADAV, C/O.MOHD. AFZAL, ADVOCATE, 11-5- 465, SHERSONS RESIDENCY, FLAT NO.402, CRIMINAL COURT RO AD, RED HILLS, HYDERABAD. 2.S.SHANKAR YADAV, C/O.MOHD. AFZAL, ADVOCATE, 11-5- 465, SHERSONS RESIDENCY, FLAT NO.402, CRIMINAL COURT RO AD, RED HILLS, HYDERABAD. 3.THE INCOME TAX OFFICER, WARD-15(1), HYDERABAD. 4.CIT(APPEALS)-7, HYDERABAD. 5.PR.CIT-7, HYDERABAD. 6.D.R. ITAT, HYDERABAD. 7.GUARD FILE.