Appeal details
Counselvise Citation
[2021] 108 COUNSELVISE.COM (IT) 7616 (ITAT-HYDERABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
5 year(s) 11 month(s) 10 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
31-03-2021
Appeal Filed By
Assessee
Bench Allotted
DB-B
Next Hearing Date
27-05-2021
Assessment Year
2007-2008
Appeal Filed On
20-04-2015
Judgement Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A / B : HYDERABAD (THROUGH VIRTUAL HEARING ) BEFORE HONBLE JUSTICE P.P. BHAT T , PRESIDENT A ND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO., AY & BENCH APPELLANT RESPONDENT AR DR 597/HYD/2019 2014 - 15 A BENCH SHRI BADWELU SUBBA REDDY, HYDERABAD - 500 033 PAN ACXPB 3948H DCIT, CENTRAL CIRCLE 2(4), HYDERABAD. NONE YVST SAI, CIT - DR 598/HYD/2019 2014 - 15 A BENCH SMT. BADWELU JYOTHI HYDERABAD - 500 033 PAN AHEPB 4197Q - DO - NONE YVST SAI, CIT - DR 599/HYD/2019 2015 - 16 A BENCH SMT. BADWELU JYOTHI HYDERABAD - 500 033 PAN AHEPB 4197Q - DO - NONE YVST SAI, CIT - DR 442/HYD/2015 2007 - 08 B BENCH SHRI NIMMALA ANJAIAH, , HYDERABAD. PAN AKBPA 8824H ACIT, CIRCLE 6(1), HYDERABAD S. RAMA RAO ROHIT MUJUMDAR 1 525/HYD/2019 2012 - 13 B BENCH M/S. IRISS ELECTRONIC TRAVEL DISTRIBUTION PVT. LTD., HYDERABAD - 500 033 PAN AABCI 7340D ITO, WARD 2(1), HYDERABAD. Y.V. BHANU NARAYANA RAO ROHIT MUJUMDAR 201/HYD/2020 2012 - 13 B BENCH M/S. MODI VENTURES, SECUNDERABAD - 500 003 PAN AAJFM 0646D ITO, WARD 10(4), HYDERABAD. S. RAMA RAO ROHIT MUJUMDAR 2276/HYD/2017 2013 - 14 A BENCH SRI JAGAN MOHAN REDDY GONAY, SECUNDERABAD. PAN AGKPG 7225M ITO, WARD 15(1), HYDERABAD. D. RANGA RAO SUNIL KUMAR PANDEY 1006/HYD/2018 2014 - 15 B BENCH SMT. SEEMA RANI AGARWAL, HYDERABD - 500 029 PAN ABYPA 0232H D C I T, CIRCLE 10(1), HYDERABAD. K.C. DEVDAS ROHIT MUJUMDAR 2 1703/HYD/2019 2016 - 17 B BENCH SMT. SAMREDDY LATHA HYDERABAD - 500 005 PAN AFQPL 4952B I T O, WARD 8(2), HYDERABAD. B. SHANTHI KUMAR ROHIT MUJUMDAR 61/HYD/2020 2016 - 17 B KANEEZ SUGRA JAFFARI, HYDERABAD. PAN - AQRPJ1262C INCOME - TAX OFFICER, WARD 14(5), HYDERABAD SANJAY SHARDA ROHIT MUJUMDAR 676/HYD/2017 2013 - 14 B BALABHARATHI DEVI MEDABALMI, HYDERABAD. PAN - ANEPB5558R ASST. COMMISSIONER OF INCOME - TAX, CIRCLE 6(1), HYDERABAD. S.P. CHIDAMBAR AM ROHIT MUJUMDAR 1711/HYD/2019 2016 - 17 B RATNADEEP SUPER MARKET PVT. LTD., SECUNDERABAD PAN - AABCR 8939B DY. COMMISSIONER OF INCOME - TAX, CIRCLE 3(1), HYDERABAD. S. PHANINDRA FOR AV RAGHURAM ROHIT MUJUMDAR DATE OF HEARING 31/03/2021 DATE OF PRONOUNCEMENT 31/03/2021 ORDER PER BENCH : ALL THE SE CAPTIONED APPEALS ARE FILED BY THE ASSESSEES AGAINST THE RESPECTIVE ORDERS OF THE LD. CIT (A). 2. AT THE OUTSET, NONE APPEARED BEFORE US IN THE CASES OF ITA NO. 597, 598 AND 599/HYD/2019 . HOWEVER , F ROM THE RECORD WE FIND THAT THESE ASSESSEE S HAVE FILED LETTERS STATING THAT THE Y HAVE OPT ED TO AVAIL VIVAD - SE - VISHWAS SCHEME AND HAVE FILED FORM 1 & 2 BEFORE THE REVENUE AND THE REVENUE HAS ALSO ISSUED FORM - 3. T HEREFORE, WE PROCEED TO DISPOSE OFF THESE APPEALS IN THIS CONSOLIDATED O RDER . 3 3. BEFORE US, THE LD . ARS OF THE OTHER RESPECTIVE ASSESSEES SUBMITTED THAT ALL THE ASSESSEES IN THE INSTANT APPEALS DESIRE TO WITHDRAW THEIR RESPECTIVE APPEALS AS THEY HAVE OPTED TO AVAIL VIVAD SE VISHWAS SCHEME. THEY FURTHER INFORMED US THAT, IN ALL THE CASES THE ASSESSEES HAD FILED FORM NO.1 & 2 AND ALSO RECEIVED FORM - 3 FROM THE REVENUE EXCEPT IN THE CASE OF ITA NO. 201/HYD/2020 . FURTHER, THE LD. AR IN THE CASE OF ITA NO. 1525 /HYD/201 9 HAS SUBMITTED THAT THE ASSESSEE HAD ALSO RECEIVED FORM NO.5. IT WAS THEREFORE PLEADED THA T ALL THESE APPEALS MAY BE ALLOWED TO BE WITHDRAWN. 4. THE LD. DRS CONCEDED TO THE REQUEST OF THE LD. ARS. 5. HAVING HEARD BOTH THE SIDES THROUGH VIDEO CONFERENCE, WE ARE INCLINED TO ALLOW ALL THE INSTANT APPEALS OF THE ASSESSEES TO BE WITHDRAWN YIELDING TO THE PRAYER OF THE LD. ARS AS ALL THE ASSESSEES BEFORE US HAVE PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORMS NO.1 & 2 A ND IN MOST OF THE CASES FORM NO.3 IS ALSO RECEIVED FROM THE REVENUE . THE LD. DRS HAVE ALSO CONCEDED TO THE REQUEST OF THE LD. ARS. ACCORDINGLY, WE HEREBY DISMISS ALL THE INSTANT APPEALS OF THE ASSESSEES AS WITHDRAWN. HOWEVER, WE ALSO MAKE IT CLEAR THAT, I F THE ASSESSEE/S 4 CASE/S ARE NOT ACCEPTED IN THE VIVAD - SE - VISWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON, THEN THE RESPECTIVE ASSESSEE/S SHALL BE AT LIBERTY TO FILE MISCELLANEOUS PETITION/S BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THEIR RESPECTIVE APPEAL/S. IT IS ORDERED ACCORDINGLY. 6. IN THE RESULT, ALL THE ABOVE MENTIONED APPEALS OF THE ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST MARCH, 2021. SD/ - SD/ - (P.P. BHATT) (A. MOHAN ALANKAMONY) PRESIDENT ACCOUNTANT MEMBER HYDERABAD, DATED: 31 ST MARCH, 2021 OKK/KV/PR/MG SR. PS COPY TO : SHRI BADWELU SUBBA REDDY, S/O B GOPALA REDDY, PLOT NO. 30, JYOTHI FAIRVIEW, ROAD NO. 3, NANDAGIRI HILLS HYDERABAD - 500 033 DCIT, CENTRAL CIRCLE 2(4), HYDERABAD. PR. CIT - CENTRAL, HYDERABAD. CIT(A) - 12, HYDERABAD. DR, ITAT, HYDERABAD. GUARD FILE. SMT. BADWELU JYOTHI W/O B. SUBBA REDDY, PLOT NO. 30, JYOTHI FAIRVIEW, ROAD NO. 3, NANDAGIRI HILLS HYDERABAD - 500 033 - DCIT, CENTRAL CIRCLE 2(4), HYDERABAD. PR. CIT - CENTRAL, HYDERABAD. CIT(A) - 12, HYDERABAD. DR, ITAT, HYDERABAD. GUARD FILE. 5 SHRI NIMMALA ANJAIAH, C/O S. RAMA RAO, ADVOCATE, FLAT NO. 102, SHREYAS ENCLAVE, 3 - 6 - 643, STREET NO. 9L, HIMAYAT NGAR, HYD. . ACIT, CIRCLE 6 (1), HYD. PR. CIT - VI, HYDERABAD. CIT(A) - 1, HYDERABAD. DR, ITAT, HYDERABAD. GUARD FILE. M/S. IRISS ELECTRONIC TRAVEL DISTRIBUTION PVT. LTD., 58 & 59, NAGARJUNA HILLS, PUNJAGUTTA, HYDERABAD - 500 0 82 ITO, WARD 2(1), HYDERABAD. PR. CIT - 2, HYDERABAD. CIT(A) - 2, HYDERABAD. DR, ITAT, HYDERABAD. GUARD FILE. M/S. MODI VENTURES, 5 - 4 - 187/3 & 4, 2 ND FLOOR, SOHAM MANSION, M.G. ROAD, SECUNDERABAD0500 003 ITO, WARD 10(4), HYDERABAD. PR. CIT - 6, HYDERABAD. CIT(A) - 6, HYDERABAD. DR, ITAT, HYDERABAD. GUARD FILE. SRI JAGAN MOHAN REDDY GONAY, 2 - 2 - 74, MACHA BOLLARAM, OPP. SVSR SCHOOL, SECUNDERABAD. ITO, WARD 15(1), HYDERABAD. PR. CIT - 7, HYDERABAD. CIT(A) - 7, HYDERABAD. DR, ITAT, HYDERABAD. GUARD FILE. SMT. SEEMA RANI AGARWAL, 3 - 6 - 18/1, SADYAR JUNG LANE, HIMAYATNAGAR, HYDERABD - 500 029 D C I T, CIRCLE 10(1), HYDERABAD. PR. CIT - 6, HYDERABAD. CIT(A) - 6, HYDERABAD. DR, ITAT, HYDERABAD. GUARD FILE. SMT. SAMREDDY LATHA, 8 - 5 - 132/128, DURGANAGAR, MAILARDEVPALLY, RAJENDRANAGAR, HYDERABAD - 500 005 I T O, WARD 8(2), HYDERABAD. PR. CIT - 2, HYDERABAD. CIT(A) - 2, HYDERABAD. DR, ITAT, HYDERABAD. GUARD FILE. 1 SMT. KANEEZ SUGRA JAFFARI, H.NO. 9 - 4 - 86/267, SALARJUNG COLONY, HYDERABAD 500 008 2 ITO, WARD 14(5), HYDERABAD. 3 CIT(A) 6, HYDERABAD 4 PR. CIT 6, HYDERABAD. 5 ITAT, DR, HYDERABAD 6 GUARD FILE. 1 BALABHARATHI DEVI MEDABALMI, H.NO. 8 - 3 - 833, FLAT NO. 401, TULASI APARTMENTS, SRINAGAR COLONY, HYDERABAD 500 73 2 ACIT, CIRCLE 6(1), ROOM NO. 622, IT TOWERS, 6 TH FLOOR, B BLOCK, AC GUARDS, HYDERABAD 500 004 6 3 CIT(A) 6, HYDERABAD 4 PR. CIT 6, HYDERABAD. 5 ITAT, DR, HYDERABAD 6 GUARD FILE. 1 M/S RATNADEEP SUPER MARKET (P) LIMITED, D - 18, VIKARAMPURI COLONY, SECUNDERABAD. 2 DCIT, CIRCLE 3(1), HYDERABAD. 3 CIT(A) 3, HYDERABAD 4 PR. CIT 3, HYDERABAD. 5 ITAT, DR, HYDERABAD 6 GUARD FILE.
