Dy. Commissioner of Income Tax , Circle-2(1), Hyderabad V. IJM (India) Infrastructure Limited, Hyderabad

ITA 270/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9077 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 04-03-2021
• Assessment Year: 2010-2011
• Appeal Filed On: 01-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEM BER AND SHRI S.S.GODARA, JUDICIAL MEMBER ITA NO. A.Y. APPELLANT RESPONDENT STATUS AS OF NOW UNDER VIVAD SE VISHWAS S CHEME 435/HYD/19 2014-15 CYIENT LIMITED (FORMERLY KNOWN AS INFOTECH GEOSPATIAL (INDIA) PRIVATE LIMITED) HYDERABAD [PAN: AAACI4487J] DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HYDERABAD FORM 3 RECEIVED 429/HYD/19 2016-17 SRI ERRABELLI UTHAM KUMAR, HYDERABAD [PAN: AADPE2407L] DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), HYDERABAD FORM 3 RECEIVED 428/HYD/19 2010-11 269/HYD/19 2009-10 DCIT, CIRCLE-2(1), HYDERABAD M/S.IJM (INDIA) INFRASTRUCTURE LIMITED, HYDERABAD [PAN: AAACI7067A] FORMS 1 & 2 FILED 270/HYD/19 2010-11 271/HYD/19 2011-12 272/HYD/19 2012-13 FOR ASSESSEE : SHRI SHANTHI KUMAR CHAKRAPANI, SHRI S.RAMA RAO, ARS FOR REVENUE : SMT. NIVEDITA BISWAS, SHRI SUNIL KUMAR PANDEY, DRS DATE OF HEARING : 04-03-2021 DATE OF PRONOUNCEMENT : 22-03-2021 O R D E R PER S.S.GODARA, J.M. : THESE ASSESSEES AND REVENUE APPEALS FOR AYS.2009-1 0, 2010-11, 2011-12, 2012-13, 2014-15 & 2016-17 ARE DI RECTED AGAINST DIFFERENT ORDERS OF THE CIT(APPEALS)HYDERABA D; RESPECTIVELY. VIVAD SE VISHWAS :- 2 -: 2. LEARNED COUNSEL REPRESENTING THE RESPECTIVE ASSESSE ES STATED AT THE BAR THAT THEY DO NOT WISH TO PRESS FOR THE INSTA NT APPEALS AS THE TAXPAYERS HEREIN ARE AVAILING SETTLEMEN T BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME-2020. I T WAS THEREFORE PLEADED THAT THE APPEALS OF THE REVENUE IN ITA NOS.269 TO 272/HYD/2019 MAY BE DISMISSED AS WITHDRAWN SINCE THE TAXPAYERS HEREIN ALSO WANT TO AVAIL SETTLEMENT B ENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME-2020. THE LEARNED DEPARTMENTAL REPRESENTATIVE(S) CONCEDED TO THE R EQUEST TO THIS LIMITED EXTENT. 3. THE ASSESSEES SOLE IDENTICAL PLEA IN THESE CASES THEREFORE IS THAT SINCE THE DEPARTMENT IS YET TO FINALISE THEIR SETTLE MENT PLEAS, THESE APPEALS MAY NOT BE DISMISSED AS WITHDRAWN AS ON DATE. WE FIND NO MERIT IN ASSESSEES ABOVE STATED CONTEN TION PER SE. THE FACT REMAINS THAT THE ASSESSEES ARE FILING FOR SETTLEMENT BENEFIT AND THEREFORE, NO PURPOSE WOULD BE SE RVED IF THESE APPEALS ARE KEPT PENDING TILL THE TIME THE ABOVE STATED SETTLEMENT SCHEME IS IN OPERATION. WE DISMISS ALL THESE APPEALS AS WITHDRAWN AND FURTHER MAKE IT CLEAR THAT IT SHALL BE OPEN FOR THE RESPECTIVE APPELLANTS TO FILE FOR REVIVAL OF THEIR CORRESPONDING CASES IF THE ABOVE SETTLEMENT BENEFIT IS DENIED TO THE ASSESSES FOR TECHNICAL REASONS. ORDERED ACCORDING LY. 4. THESE ASSESSEES APPEALS AND REVENUES APPEALS A RE 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 22 ND MARCH, 2021 SD/- SD /- ( A. MOHAN ALANKAMONY ) ( S.S. GODARA ) ACCOUNTANT MEMBER JUDICI AL MEMBER HYDERABAD, DATED: 22-03-2021 TNMM VIVAD SE VISHWAS :- 3 -: COPY TO : 1.CYIENT LIMITED (FORMERLY KNOWN AS INFOTECH GEOSPA TIAL (INDIA) PRIVATE LIMITED), 4 TH FLOOR, A-WING, PLOT NO.11, SOFTWARE UNITS LAYOUT, INFOCITY, MADHAPUR, HYDERABA D. 2.SRI ERRABELLI UTHAM KUMAR, 8-2-293/82/A/102, PLOT NO.102, ROAD NO.1, JUBILEE HILLS, HYDERABAD. 3.IJM (INDIA) INFRASTRUCTURE LIMITED, H.NO.1-89/1, 2 ND FLOOR, PLOT NOS.42 & 43, KAVURI HILLS, PHASE-1, MADHAPUR, HYDERABAD. 4.THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HYDERABAD. 5.THE DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1(2), HYDERABAD. 6.CIT(APPEALS)-1, HYDERABAD. 7.CIT(APPEALS)-11, HYDERABAD. 8.CIT(APPEALS)-2, HYDERABAD. 9.PR.CIT-1, HYDERABAD. 10.PR.CIT-CENTRAL, HYDERABAD. 11.PR.CIT-2, HYDERABAD. 12.D.R. ITAT, HYDERABAD. 13.GUARD FILE.