Appeal details
Counselvise Citation
[2021] 108 COUNSELVISE.COM (IT) 8041 (ITAT-HYDERABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 year(s) 2 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
25-03-2021
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
DB-A
Next Hearing Date
24-03-2021
Assessment Year
2012-2013
Appeal Filed On
23-03-2017
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 ITA NO S . 542 & 543 /H/201 7 A SSESSMENT Y EAR S : 20 1 1 - 12 & 2012 - 13 AMR INDIA LTD. (FORMERLY KNOWN AS AMR CONSTRUCTIONS LTD.) , HYDERABAD. PAN A ADCA 3750D VS. DY. COMMISSIONER OF INCOME - TAX, CENTRAL CIRCLE 2 (1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SH RI P. VINOD REVENUE BY: S MT. S. PRAVEENA DATE OF HEARING: 24 /0 3 /2021 DATE OF PRONOUNCEMENT: 25 / 0 3 /2021 O R D E R PER BENCH: BOTH T H E S E APPEAL S FILED BY THE ASSESSEE FOR AY S 20 11 - 12 AND 2012 - 13 IS DIRECTED AGAINST CIT(A) - 12 , HYDERABADS SEPARATE ORDER S DATED 1 4 / 11 /201 6 AND 25/11/2016 RESPECTIVELY, INVOLVING PROCEEDINGS U/S 143(3) RWS 153C OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. ITA NO S . 542 & 543 /HYD/ 20 1 7 AMR INDIA LTD. , HYD. : - 2 - : 2. AT THE OUTSET, LD. AR SUBMITTED BEFORE US THAT THE ASSESSEE DESIRE S TO AVAIL VIVAD SE VISWAS SCHEME. HE FURTHER SUBMITTED THAT THE ASSESSEE COULD NOT FILE FORM NO.1 & 2 DUE TO PAUCITY OF TIME, HOWEVER HE ASSURED THE BENCH THAT THE FORM NO.1&2 SHALL BE FI LED SHORTLY. 3. THE LD. DR SUBMITTED THAT IF THE ASSESSEE DESIRE S TO AVAIL THE VIVAD SE VISHWAS SCHEME , 2020 THE REVENUE HAS NO OBJECTION. 4. HAVING HEARD BOTH THE PARTIES, THROUGH VIDEO CONFERENCE, WE ARE INCLINED TO TREAT THE INSTANT APPEAL S OF THE ASSESSEE AS WITHDRAWN RELYING ON THE DECISION OF THE HONBLE HIGH COURT OF MADRAS IN THE CASE OF DCIT VS. M/S. KEYARAM HOTELS P. LTD IN T.C.A. NO. 694 OF 2019, DATED 13/10/2020 WHEREIN IT WAS HELD AS UNDER: - 3. THE LEARNED COUNSEL FOR THE RESPONDENT / ASSESSEE, ON INSTRUCTIONS, SUBMITTED THAT THE RESPONDENT / ASSESSEE INTENDS TO AVAIL THE BENEFIT OF VIVAD SE VISHWAS SCHEME (VVS SCHEME FOR BREVITY) A ND IN THIS REGARD, THE ASSESSEE IS TAKING STEPS TO FILE THE APPLICATION / DECLARATION IN FORM NO.1. . .. 7. AS OBSERVED, THE ASSESSEE IS GIVEN LIBERTY TO RESTORE THIS APPEAL IN THE EVENT THE ULTIMATE DECISION TO BE TAKEN ON THE DECLARATION TO BE FIL ED BY THE ASSESSEE UNDER SECTION 4 OF THE SAID ACT IS NOT IN FAVOUR OF THE ASSESSEE. IF SUCH A PRAYER IS MADE, THE REGISTRY SHALL ENTERTAIN THE PRAYER WITHOUT INSISTING UPON ANY ITA NO S . 542 & 543 /HYD/ 20 1 7 AMR INDIA LTD. , HYD. : - 3 - : APPLICATION TO BE FILED FOR CONDONATION OF DELAY IN RESTORATION OF THE APPEAL AND ON SUCH REQUEST MADE BY THE ASSESSEE BY FILING A MISCELLANEOUS PETITION FOR RESTORATION, THE REGISTRY SHALL PLACE SUCH PETITION BEFORE THE DIVISION BENCH FOR ORDERS. 8. IN THE LIGHT OF THE ABOVE, WE DIRECT THE RESPONDENT / ASSESSEE TO FILE FORM NO.1 ON OR BEFORE 09/11/2020 AND THE COMPETENT AUTHORITY HTTP://WWW.JUDIS.NIC.IN5/6 T.C.A.NO.6 94 OF 2019. ACCORDINGLY, WE HEREBY DISMISS THE INSTANT APPEAL S OF THE ASSESSEE AS WITHDRAWN. HOWEVER, WE ALSO MAKE IT CLEAR THAT, IF THE ASSESSEE S CASE S ARE NOT ACCEPTED IN THE VIVAD - SE - VISHWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE REASON ON A SUBSEQUENT DATE, THEN THE ASSESSEE SHALL BE AT LIBERTY TO FILE MISCELLANEOUS PETITION BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE IT S APPEAL S . IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT, ASSESSEES APPEAL S ARE DISMISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 25 TH MARCH , 2021 . SD/ - SD/ - (S . S . GODARA) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 25 TH MARCH , 20 2 1 . KV ITA NO S . 542 & 543 /HYD/ 20 1 7 AMR INDIA LTD. , HYD. : - 4 - : C OPY TO : 1 AMR INDIA LTD., 8 - 3 - 833, PLOT NO. 37 & 38, PHASE I, KAMALAPURI COLONY, HYDERABAD . 2 DC I T , CENTRAL CIRCLE 2 ( 1 ), AAYAKAR BHAVAN, BASHEERBAGH, HYDERABAD . 3 CIT(A) 12 , HYDERABAD 4 PR. CIT (CENTRAL) , HYDERABAD. 5 ITAT, DR, HYDERABAD 6 GUARD FILE.
