Vijayalaxmi Morlawar, , Secunderabad V. Income Tax Officer, Ward-10(2) , Hyderabad

ITA 664/Hyd/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6815 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2010-2011
• Appeal Filed On: 16-11-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A & B : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. A.Y. APPELLANT RESPONDENT 326/HYD/19 2010-11 MOHD. MUNEERUDDIN, HYDERABAD [PAN: AHUPM8305R] A SST. COMMISSIONER OF INCOME TAX (OSD), WARD-9(2), HYDERABAD 1224/HYD/19 2010-11 DEVAMBARI GANGAJINNARAM, HYDERABAD [PAN: AIHPG2825J] ITO, WARD-7(2), HYDERABAD 664/HYD/20 2010-11 SMT.VIJAYALAXMI MORLAWAR, SECUNDERABAD [PAN: AFWPM5860K] INCOME TAX OFFICER, WARD-10(2), HYDERABAD 665/HYD/20 2010-11 SRIKANTH MORLAWAR, SECUNDERABAD [PAN: AOPPS9982N] 976/HYD/19 2011-12 VENKATA SUBBARAO YADLAPATI, HYDERABAD [PAN: ABAPY7376A] DCIT, CIRCLE-3(1), HYDERABAD 1470/HYD/18 2014-15 HARSH GUPTA, HYDERABAD [PAN: AMLPG0933H] INCOME TAX OFFICER, WARD-5(3), HYDERABAD 505/HYD/18 2014-15 PREETI GUPTA, HYDERABAD [PAN: ACSPG1889R] 713/HYD/19 2015-16 KIRAN BHANGADIA, HYDERABAD [PAN: AENPB4185L] INCOME TAX OFFICER, WARD-5(1), HYDERABAD FOR ASSESSEE : SHRI MOHD. AFZAL , SHRI KUMAR PAL, SHRI K.C.DEVDAS, SHRI A.V.RAGHU RAM, ARS FOR REVENUE : SHRI SUNIL KUMAR PANDEY , DR DATE OF HEARING : 2 1 - 0 1 - 202 1 DATE OF PRONOUNCEMENT : 27 - 0 1 - 2 02 1 O R D E R PER BENCH : ITA NOS. 326/H/19, 1224/H/19, 664/H/20, 665/H/20 976/H/19, 1470/H/18, 505/H/18 & 713/H/19 :- 2 -: THESE FIVE ASSESSEES APPEALS ARE DIRECTED AGAINST DIFFERENT ORDERS OF THE COMMISSIONER OF INCOME TAX (A PPEALS) HYDERABAD, FOR AYS.2008-09 AND 2009-10. 2. AT THE OUTSET, WE ARE INFORMED DURING THE COURSE OF HEARING FROM THE ASSESSEES SIDE THAT THEY HAVE FILED F OR SETTLEMENT BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME-2020 IN PRESCRIBED FORM NO.1 & 2 AND FORM(S )-3 IN TUNE THERETO; ALSO STAND ISSUED. 3. THE ASSESSEES SOLE IDENTICAL PLEA IN ALL THESE C ASES IS THAT SINCE THE DEPARTMENT IS YET TO FINALISE THE SETTLEMENT IN TUNE WITH FORM(S)-3 ISSUED UNDER THE SCHEME, THESE APPE ALS MAY NOT BE DISMISSED AS WITHDRAWN AS ON DATE. WE FIND NO MERIT IN ASSESSEES CONTENTIONS PER SE. THE FACT REMAINS THAT THEY HAVE ALREADY BEEN ISSUED FORM(S)-3, NO PURPOSE WOULD BE SERVED IF ALL THESE CASES ARE KEPT PENDING. WE THEREF ORE ORDER THAT THESE APPEALS BE TREATED AS DISMISSED AS WITHDRAWN W ITH A RIDER THAT IT SHALL BE VERY MUCH OPEN FOR ALL ASSESS EES TO FILE FOR REVIVAL OF THESE CASES, IF THE SETTLEMENT BENEFIT UN DER THE SCHEME IS DENIED TO THEM FOR TECHNICAL REASONS. 4. ALL THESE CASES ARE DISMISSED AS WITHDRAWN IN ABO VE TERMS. A COPY OF THIS COMMON ORDER BE PLACED IN THE R ESPECTIVE CASE FILES. ORDER PRONOUNCED IN THE OPEN COURT ON THE 27 TH JANUARY, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.GO DARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 27-01-2021 TNMM ITA NOS. 326/H/19, 1224/H/19, 664/H/20, 665/H/20 976/H/19, 1470/H/18, 505/H/18 & 713/H/19 :- 3 -: COPY TO : 1.MOHD. MUNEERUDDIN, C/O. MOHD. AFZAL, ADVOCATE, #4 02, SHERSONS RESIDENCY, 11-5-465, CRIMINAL COURT ROAD, RED HILLS, HYDERABAD. 2.DEVAMBARI GANGAJINNARAM, 13-1-94/1, AZIZ BAGH, SI TA RAM BAGH, HYDERABAD. 3.SMT. VIJAYALAXMI MORLAWAR, HOUSE NO.63, SINDHI CO LONY, S.P.ROAD, SECUNDERABAD. 4.SRIKANTH MORLAWAR, HOUSE NO.63, SINDHI COLONY, S.P.ROAD, SECUNDERABAD. 5.VENKATA SUBBA RAO YADLAPATI, 1-B (NEW-618), ARORA COLONY, ROAD NO.3, BANJARA HILLS, HYDERABAD. 6.HARSH GUPTA, 5-8-555/1, 1 ST FLOOR, ABIDS ROAD, HYDERABAD. 7.PREETI GUPTA, 5-8-555/1, 1 ST FLOOR, ABIDS ROAD, HYDERABAD. 8.SRI KIRAN BHANGADIA, 4-7-361, ESAMIYA BAZAR, HYDERABAD. 9.DY.COMMISSIONER OF INCOME TAX, CIRCLE-3(1), HYDER ABAD. 10.ASST.COMMISSIONER OF INCOME TAX (OSD), WARD-9(2) , HYDERABAD. 11.INCOME TAX OFFICER, WARD-7(2), HYDERABAD. 12.INCOME TAX OFFICER, WARD-10(2), HYDERABAD. 13.INCOME TAX OFFICER, WARD-5(3), HYDERABAD. 14.INCOME TAX OFFICER, WARD-5(1), HYDERABAD. 15.CIT(APPEALS)-7, HYDERABAD. 16.CIT(APPEALS)-3, HYDERABAD. 17.CIT(APPEALS)-6, HYDERABAD. 18.CIT(APPEALS)-4, HYDERABAD. 19.THE PR.CIT-7, HYDERABAD. 20.THE PR.CIT-3, HYDERABAD. 21.THE PR.CIT-1, HYDERABAD. 22.THE PR.CIT-4, HYDERABAD. 23.D.R. ITAT, HYDERABAD. 24.GUARD FILE.