Rama Krishna Yerramaneni , Hyderabad V. Income Tax Officer, Ward-14(1), Hyderabad

ITA 76/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9701 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 10-03-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 23-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 271(1)(c); 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD. BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI S.S. GODARA, JUDICIAL MEMBER (T HROUGH V IDEO CONFERENCE ) ITA NO. & ASST. YEAR APPELLANT RESPONDENT FOR ASSESSEE (A.R) 76/HYD2019 2014 - 15 SHRI RAMAKRISHNA YERRAMANENI, PLOT NO.13, SILENT LAKE VALLEY, ROAD NO.51, JUBILEE HILLS, HYDERABAD - 500 033 PAN AAOPY0552B INCOME TAX OFFICER, WARD 14(1), HYDERABAD. SHRI A.V. RAGHURAM. 1368/HYD/2018 2014 - 15 SHRI PARESH SHAHSIKANT MEHTA, 1 ST FLOOR, KRISHNA APTS, TILAK ROAD, ABIDS, HYDERABAD. PAN ACAPM 8866E ASST. COMMISSIONER OF INCOME TAX, CIRCLE 5(1), HYDERABAD. NONE. DELAY OF 104 DAYS. 591/HYD/2019 2015 - 16 SHRI RAVI SUMAN, H.NO.2 - 2 - 23, ALPEN GLOW, AMBERPET, HYDERABA D - 500 020 PAN AOOPS 7903L ASST. COMMISSIONER OF INCOME TAX, CIRCLE 4(1), HYDERABAD. SHRI A. SRINIVAS. RESPONDENT BY : SHRI ROHIT MAJUMDAR (D.R.) DATE OF HEARING : 10.03. 2021. DATE OF PRONOUNCEMENT : 17 .03. 2021. 2 ITA NO S . 76 & 591/HYD/2019 &1368/HYD/2018 O R D E R PER SHRI S.S. GODARA, J.M. : TH ESE ASSESSEES APPEAL S ARE DIRECTED AGAINST DIFFERENT ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS), HYDERABAD INVOLVING VARYING ASSESSMENT YEARS STATED AS UNDER : SL. NO. ITA NO. & A.Y. AUTHORITYS CASE NO. & DATE PROCEEDINGS U/S. 1. 76/HYD2019 2014 - 15 10068/2017 - 18/A3 DT.31.10.2018 271(1)(C) OF THE INCOME TAX ACT, 1961 (THE ACT) . 2. 1368/HYD/2018 2014 - 15 0429/2016 - 17/ACIT, CIR.5(1)/CIT(A) - 4/HYD/17 - 18 DT.9.2.2017 143(3) OF THE ACT. 3. 591/HYD/2019 2015 - 16 0179/2017 - 18/ACIT, CIRCLE 4(1), HYD/CIT(A) - 1/HYD/2018 - 19 DT.6.2.2019 143(3) OF THE ACT. IT IS OBSERVED THAT IN ITA NO.1368/HYD/2018 SHRI PARESH SHAHSIKANT MEHTA, THERE WAS 104 DAYS DELAY IN FILING THE APPEAL BEFORE THE TRIBUNAL . THE SAME STANDS CONDONED AS PER HIS CORRESPONDING AVERMENTS IN CONDONATION PETITION. 2. AT THE OUTSET, WE ARE INFORMED DURING THE COURSE OF HEARING FROM THE ASSESSEES SIDE THAT THEY HAVE FIL ED FOR SETTLEMENT BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME - 2020 IN PRESCRIBED FORM NO.1 & 2 AND FORM - 3 IS RECEIVED IN THE CASE OF SHRI PARESH SHASHIKANTH MEHTA IN TUNE THERETO; ALSO STAND ISSUED. 3 ITA NO S . 76 & 591/HYD/2019 &1368/HYD/2018 3. THE ASSESSEES SOLE IDENTICAL PLEA IN ALL THESE CASES IS THAT SINCE THE DEPARTMENT IS YET TO FINALISE THE SETTLEMENT IN TUNE WITH FORM(S) - 3 ISSUED UNDER THE SCHEME, THESE APPEALS MAY NOT BE DISMISSED AS WITHDRAWN AS ON DATE. WE FIND NO MERIT IN ASSESSEES CONTENTIONS PER SE. THE FACT REMAIN S THAT THEY HAVE ALREADY BEEN FILED FORM NO.1 & 2 AND IN THE CASE OF SHRI PRESH SHASHIKANT MEHTA, HE RECEIVED FORM(S) - 3, NO PURPOSE WOULD BE SERVED IF ALL THESE CASES ARE KEPT PENDING. WE THEREFORE ORDER THAT THESE APPEALS BE TREATED AS DISMISSED AS WITHD RAWN WITH A RIDER THAT IT SHALL BE VERY MUCH OPEN FOR ALL ASSESSES TO FILE FOR REVIVAL OF THESE CASES, IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED TO THEM FOR TECHNICAL REASONS. 4. ALL THESE CASES ARE DISMISSED AS WITHDRAWN IN ABOVE TERMS. A C OPY OF THIS COMMON ORDER BE PLACED IN THE RESPECTIVE CASE FILES. ORDER PRONOUNCED IN THE OPEN COURT ON 17TH MARCH, 2021. SD/ - SD/ - (A.MOHAN ALANKAMONY ) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DT. 17 .03.2021. * REDDY GP 4 ITA NO S . 76 & 591/HYD/2019 &1368/HYD/2018 COPY TO : 1. SHRI RAMAKRISHNA YERRAMANENI, PLOT NO.13, SILENT LAKE VALLEY, ROAD NO.51, JUBILEE HILLS, HYDERABAD - 500 033 SHRI PARESH SHAHSIKANT MEHTA, 1 ST FLOOR, KRISHNA APTS, TILAK ROAD, ABIDS, HYDERABAD. SHRI RAVI SUMAN, H.NO.2 - 2 - 23, ALPEN GLOW, AMBERPET, HYDERABAD - 500 020 2. ITO, WARD 14(1), HYDERABAD. ACIT, CIRCLE 5(1), HYDERABAD. ACIT, CIRCLE 4(1), HYDERABAD. 3. PR. C I T , HYDER ABAD. 4. CIT(APPEALS) - HYDERABAD. 5. DR, ITAT, HYDERABAD. 6. GUARD FILE. BY ORDER SR. PVT. SECRETARY, ITAT, HYDERABAD.