Karthik Karwa , Karimnagar V. Income Tax Officer, Ward-1, Karimnagar

ITA 574/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5604 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2015-2016
• Appeal Filed On: 18-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201; 43

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD. BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER (THROUGH VIRTUAL HEARING) SL. NO., ITA NO. & ASST. YEAR APPELLANT RESPONDENT ASSESSEES REPRESENTATIVE 1. 574 /HYD/2019 201 5 - 16 SHRI KARTHIK KARWA, D.NO.4 - 2 - 74, TOWER ROAD, KARIMNAGAR, TELANGANA. INCOME TAX OFFICER, WARD 1 , KARIMNAGAR . SHRI S . PHANINDRA FOR SHRI A.V. RAGHURAM . 2. 916 /HYD/201 5 201 1 - 12 SHRI GURRAM SRINIVAS REDDY, PROP. VIJAYA DURGA WINES, 1 - 21, RAMDASPALLY, IBRAHIMPATNAM MANDAL, RANGA REDDY DISTRICT, TELANGANA. PAN ADEPG 8220H ADDL. CIT, RANGE - 9, HYDERABAD. SMT. S. SANDHYA. 3. 2 3 43 /HYD/201 8 201 5 - 16 SMT. SARIKA KARWA, 14 - 6 - 39, NAGARKHANA, BEGUMBAZAR, HYDERABAD. PAN AFGPK 2091A INCOME TAX OFFICER, WARD 7(2), HYDERABAD. SHRI MANOJ DAGA. RESPONDENT S BY : SL. NO.1 & 2. SHRI ROHIT MAJUMDAR (D.R) SL.NO.3 SHRI D.SRINIVAS (D.R) DATE OF HEARING : 20.04.2021 (SL.NO.3) & 21.04. 2021 (SL.NOS.1 & 2) . DATE OF PRONOUNCEMENT : 21.04. 2021. O R D E R PER SMT. P. MADHAVI DEVI, J.M. : ALL THESE APPEALS ARE FILED BY THE RESPECTIVE ASSESSE E S ARISING OUT OF DIFFERENT ORDERS OF THE RESPECTIVE COMMISSIONER OF INCOME TAX (APPEALS) , HY DERAB AD FOR THE ASSESSMENT YEARS MENTIONED HEREIN ABOVE RESPECTIVELY. 2 ITA NO S . 574 /HYD/20 19 ; 916/HYD/2015 & 2 3 43/HYD/2018 2. AT THE OUTSET, THE LD. AUTHORIZED REPRESENTATIVES OF THE RESPECTIVE ASSESSE E S SUBMITTED THAT THE ASSESSE E S DO NOT WANT TO PURSUE THE APPEALS AS THEY HAVE ALREADY FILED FORMS I & II U NDER THE DIRECT TAX VIVAD SE VISWAS SCHEME, 2020 BY WAY OF FORM NOS.1 & 2 , AND IN THE CASE SOME OF THE ASSESSES, FORM 3 IS YET TO BE ISSUED BY THE DEPARTMENT. THEREFORE, CONSEQUENT TO THE SAME, THE ASSESS E ES DESIRES TO WITHDRAW THE APPEALS BEFORE THE T RIBUNAL. HENCE IT WAS PLEADED, THAT THE APPEALS OF THE ASSESSE E S MAY BE TREATED AS WITHDRAWN. 3. THE LD. DR S CONCEDED TO THE REQUEST OF THE LD. ARS. 4 . AFTER HEARING BOTH THE PARTIES, ACCORDING TO THE REQUEST OF THE ASSESSE E S AND ITS LD. ARS, WE H EREBY ALLOW THE APPEALS OF THE ASSESS E ES TO BE WITHDRAWN. WE ALSO MAKE IT CLEAR THAT THE ASSESSEE S SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL WITHIN THE STIPULATED TIME AS PROVIDED UNDER THE ACT, IN ORDER TO REINSTATE THE APPEALS, IF THE IR APPLICATION S WITH RESPECT TO VIVAD SE VISHWAS SCHEME ARE REJECTED. 7. IN THE RESULT, APPEALS OF ASSESSE E S ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST APRIL, 2 021. SD/ - SD/ - (A. MOHAN ALANKAMONY) (SMT. P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DT. 21 ST APRIL, 2021. * REDDY GP 3 ITA NO S . 574 /HYD/20 19 ; 916/HYD/2015 & 2 3 43/HYD/2018 COPY TO : APPELLANT S. 1 . SHRI KARTHIK KARWA,D.NO.4 - 2 - 74, TOWER ROAD, KARIMNAGAR, TELANGANA. 2 . SHRI GURRAM SRINIVAS REDDY, PROP. VIJAYA DURGA WINES, 1 - 21, RAMDASPALLY, IBRAHIMPATNAM MANDAL, RANGA REDDY DISTRICT, TELANGANA. 3 . SMT. SARIKA KARWA,14 - 6 - 39, NAGARKHANA, BEGUMBAZAR, HYDERABAD. RESPONDENT S 1 INCOME TAX OFFICER, WARD 1 , KARIMNAGAR . 2 ADDL. CIT, RANGE - 9 , HYDERABAD. 3 INCOME TAX OFFICER, WARD 7(2) , HYDERABAD. PR. C I T - 2 & 3, HYDERABAD. CIT (APPEALS) - 3, 7 & 12, HYDERABAD. DR. ITAT, HYDERABAD. GUARD FILE. BY ORDER SR. PVT. SECRETARY, ITAT, HYDERABAD.