Karshak Vidya Parishad, Hyderabad V. Asst. Commissioner of Income Tax, Central Circle-2(4), Hyderabad

ITA 357/Hyd/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0407 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2015-2016
• Appeal Filed On: 01-07-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANJALA SAHU
• Section: 143(3); 153A; 13; 10(23C)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NOS. 340 TO 346/HYD/2020 AYS: 2012 - 13 TO 2018 - 19 M/S. AURORA EDUCATIONAL SOCIETY, HYDERABAD. PAN: AAATA 8751 C VS. ACIT, CENTRAL CIRCLE - 2(4), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY SHRI M.V. JOSHI REVENUE BY SMT. ANJALA SAHU, DR ITA NOS. 347 TO 353/HYD/2020 AYS: 2012 - 13 TO 2018 - 19 M/S. CHURCH EDUCATIONAL SOCIETY, HYDERABAD. PAN: AAALC 0017 F VS. ACIT, CENTRAL CIRCLE - 2(4), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY SHRI M.V. JOSHI REVENUE BY SMT. ANJALA SAHU, DR ITA NOS. 354 TO 360/HYD/2020 AYS: 2012 - 13 TO 2018 - 19 M/S. KARSHAK VIDYA PARISHAD, HYDERABAD. PAN: AAATK 5390 B VS. ACIT, CENTRAL CIRCLE - 2(4), HYDERABAD. (APPELLANT) (RESPONDENT) 2 ASSESSEE BY SHRI P. MURALI MOHAN RAO REVENUE BY SMT. ANJALA SAHU, DR ITA NO.361 TO 367/HYD/2020 A.Y. 2012 - 12 TO 2018 - 19 M/S. TARAKARAMA EDUCATIONAL SOCIETY, HYDERABAD. PAN: AAAAT 6566 H VS. ACIT, CENTRAL CIRCLE - 2(4), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY SHRI M.V. JOSHI REVENUE BY SMT. ANJALA SAHU, DR DATE OF HEARING: 13 /0 7 /2021 DATE OF PRONOUNCEMENT: 19 /07/2021 ORDER PER BENCH : THE CAPTIONED APPEALS ARE FILED BY THE FOUR ASSESSEES. ITA NOS. 340 TO 346/HYD/2020 ARE FILED BY ASSESSEE IN CASE OF M/S. AURORA EDUCATIONAL SOCIETY, HYDERABAD; ITA NOS. 347 TO 353/HYD/2020 ARE FILED BY THE ASSESSEE IN CASE OF M/S. CHURCH EDUCATIONAL SOCIETY, HYDERABAD; ITA NOS. 354 TO 360/HYD/2020 ARE FILED BY THE ASSESSEE IN CASE OF M/S. KARSHAK VIDYA PARIS HAD , HYDERABAD AND ITA NO.361 TO 367/HYD/2020 ARE FILED BY THE ASSESSEE IN CASE OF M/S. TARAKARAMA EDUCATIONAL SOCIETY, HYDERABAD. ALL THESE APPEALS ARE FILED AGAINST THE ORDERS OF THE LD. PR. CIT (CENTRAL), HYDERABAD IN ORDER NO. PR. 3 CIT(C) /10(23C)/2019 - 2 0, DATED 26/12/2019 PASSED U/S. 10(23C)(VI) AND AGAINST THE ORDERS OF THE ACIT, CENTRAL CIRCLE - 2(4), HYDERABAD, 30/12/2019 PASSED U/S. 143(3) R.W.S 153A OF THE ACT FOR THE AYS 2012 - 13 TO 2018 - 19. 2. BEFORE US, AT THE OUTSET , LD COUNSEL S FOR THE ASSESSEE S BROUGHT OUR ATTENTION TO THE LETTER S FILED BEFORE US DATED 02/07/2021 AND REQUESTED THAT IN ALL THESE CASES THE MAIN APPEALS FILED BY THE ASSESSSEES AGAINST THE ORDERS PASSED U/S. 10(23C) OF THE ACT WERE DISPOSED OFF BY THE ITAT AND THER EFORE, THE PRESENT APPEALS OF THE FOUR ASSESSEES MAY BE TREATED AS WITHDRAWN. THE RELEVANT PORTION OF THE ALL THE ABOVE MENTIONED ASSESSEE S LETTER S ARE IDENTICAL AND IT IS EXTRACTED HEREIN BELOW FOR REFERENCE: - .. WE HEREBY SUBMITTING PETITION FOR WITHDRAWAL OF APPEAL IN THE CASE OF ..IN ITA NO . FOR THE A.Y.. . WE WOULD LIKE TO SUBMIT THAT, THE MAIN APPEAL AGAINST ORDER U/S. 10(23C) IS FILED WITH THE ITAT WHICH W AS DISPOSED OFF BY THE HONBLE ITAT BENCH AND IN VIEW OF THAT, THE APPEAL MAY BE WITHDRAWN. 3. ON PERUSAL OF THE LETTER DATED 02/07/2021 FILED BY THE ASSESSEE S AR SEEKING PERMISSION TO WITHDRAW THEIR RESPECTIVE APPEALS W E HEREBY PERMIT ALL THE ABOVE MENTIONED ASSESSEE S TO WITHDRAW THEIR APPEALS. 4. IN THE RESULT, ALL THE APPEALS FILED BY THE FOUR ASSESSEES ARE DISMISSED AS WITHDRAWN. 4 PRONOUNCED IN THE OPEN COURT ON THE 19 TH JULY, 2021. SD/ - SD/ - (P. MADHAVI DEVI) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 19 TH JULY , 2021. OKK COPY TO: - 1) (I) M/S. AURORA EDUCATIONAL SOCIETY, C/O. P. MURALI & CO., CHARTERED ACCOUNTANTS, 6 - 3 - 655/2/3, SOMAJIGUDA, HYDERABAD - 500082. (II) M/S. CHURCH EDUCATIONAL SOCIETY, C/O. P. MURALI & CO., CHARTERED ACCOUNTANTS, 6 - 3 - 655/2/3, SOMAJIGUDA, HYDERABAD - 500082. (III) M/S. KARSHAK VIDYA PARISHAD, C/O. P. MURALI & CO., CHARTERED ACCOUNTANTS, 6 - 3 - 655/2/3, SOMAJIGUDA, HYDERABAD - 500082. (IV) M/S. TARAKARAMA EDUCATIONAL SOCIETY, C/O. P. MURALI & CO., CHARTERED ACCOUNTANTS, 6 - 3 - 655/2/3, SOMAJIGUDA, HYDERABAD - 500082. 2) ACIT, CENTRAL CIRCLE - 2(4), HYDERABAD. 3) PR. CIT (CENTRAL), HYDERABAD. 4) THE DR, ITAT, HYDERABAD 5) GUARD FILE