Appeal details
Counselvise Citation
[2020] 109 COUNSELVISE.COM (IT) 8757 (ITAT-HYDERABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 7 month(s) 11 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
28-12-2020
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
DB-A
Assessment Year
2009-2010
Appeal Filed On
17-05-2019
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A/ B /SMC , HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE MR. JUSTICE P. P. BHATT, PRESIDENT AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 115/H/2018 (SMC) ASSESSMENT YEAR: 2014 - 15 SRI ADITYA VIJAYWARGIYA, HYDERABAD. PAN: AOZPV 7121 G VS. INCOME TAX OFFICER, WARD - 7(2), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO S . 550 & 551/H/2019 (B - BENCH) ASSESSMENT YEAR: 2012 - 13 & 2013 - 14 SMT. PARVATI B AI, HYDERABAD. PAN: ADHPB 1146 N VS. INCOME TAX OFFICER, WARD - 1(4), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO. 546 & 547/H/2019 (B - BENCH) ASSESSMENT YEAR S : 2012 - 13 & 2013 - 14 VISHNU DAS, HYDERABAD. PAN: ABPPD 8965 M VS. INCOME TAX OFFICER, WARD - 1(4), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO. 409/H/2019 (A - BENCH) ASSESSMENT YEAR: 2014 - 15 SMT. YOJANA SUGANDHI, HYDERABAD. PAN: ANYPS 5845 G VS. ACIT, CIRCLE - 8(1), HYDERABAD. (APPELLANT) (RESPONDENT) 2 ITA NO. 410/H/2019 (A - BENCH) ASSESSMENT YEAR: 2014 - 15 VISHNU DAS, HYDERABAD. PAN: ABPPD 8965 M VS. ACIT, CIRCLE - 8(1), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO. 1059/H/2019 (A - BENCH) ASSESSMENT YEAR: 2014 - 15 WATERMARKE VILLAS PRIVATE LIMITED, HYDERABAD. PAN: AAACW 7028 D VS. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 17(2), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO S . 543, 544 & 545/H/2019 (B - BENCH) ASSESSMENT YEAR S : 2012 - 13, 2013 - 14 & 2015 - 16 YOJANA SUGANDHI, HYDERABAD. PAN: ANYPS 5845 G VS. ITO, WARD - 1(4), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO. 251/H/2020 (AY: 2011 - 12) (B - BENCH) ARJAS STEEL PRIVATE LIMITED (FORMERLY KNOWN AS M/S. GERDAU STEEL INDIA PRIVATE LIMITED), ANANTAPUR. PAN: AACCS 8629 N VS. ACIT, CIRCLE - 1, ANANTAPUR. (APPELLANT) (RESPONDENT) ITA NO.789/H/2019 (AY: 2009 - 10) (A - BENCH) ARJAS STEEL PRIVATE LIMITED (FORMERLY KNOWN AS M/S. GERDAU STEEL INDIA PRIVATE LIMITED), ANANTAPUR. VS. ACIT, CIRCLE - 2(1), HYDERABAD. 3 PAN: AACCS 8629 N (APPELLANT) (RESPONDENT) ITA NO. 509/H/2018 (B - BENCH) ASSESSMENT YEAR: 2014 - 15 DEEPAK KUMAR VIJAYAWARGI, HYDERABAD. PAN: AANPV 7227 P VS. ITO, WARD - 7(2), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO. 1517/H/2019 (A - BENCH) ASSESSMENT YEAR: 2010 - 11 JETTI KUSUMA KUMAR, HYDERABAD. PAN: ABBPJ 8368 A VS. INCOME TAX OFFICER, WARD - 2(1), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO. 114/H/2018 (SMC) ASSESSMENT YEAR: 2014 - 15 MAHENDER KUMAR, HYDERABAD. PAN: AEDPK 4027 L VS. ACIT, CIRCLE - 7(1), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO. 115/H/2020 (A - BENCH) ASSESSMENT YEAR: 2012 - 13 M/S. COMFORT CONSTRUCTIONS, HYDERABAD. PAN: AAEFC 4683 M VS. DCIT, CIRCLE - 14(1), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO S . 548 & 549/H/2019 (B - BENCH) ASSESSMENT YEAR S : 2012 - 13 & 2013 - 14 PURUSHOTHAM DAS SUGANDHI, HYDERABAD. PAN: AFVPS 7457 K VS. ITO, WARD - 1(4), HYDERABAD. (APPELLANT) (RESPONDENT) 4 ITA NO.593/H/2019 (B - BENCH) ASSESSMENT YEAR:2013 - 14 DCIT, CIRCLE - 5(1), HYDERABAD. VS. SRI KRISHNA JEWELLERS, HYDERABAD. PAN: AAJFS 7134 G (APPELLANT) (RESPONDENT) ASSESSEE S BY: SHRI K.C. DEVDAS, SHRI P. MURALIMOHAN RAO, SHRI P. VINOD REVENUE BY: SMT. NIVEDITA BISWAS, CIT - DR, SHRI ROHIT MUJUMDAR - DR AND SHRI SUNIL KUMAR PANDEY - DR DATE OF HEARING: 28/12/2020 DATE OF PRONOUNCEMENT: 28/12/2020 ORDER PER BENCH : THE APPEAL NO. 593/H/2019 IS FILED BY THE REVENUE AND ALL OTHER APPEAL S ARE FILED BY THE ASSESSEE S , AGGRIEVED BY THE ORDER S OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS), HYDERABAD . 2. THE ASSESSEE S HA D MADE WRITTEN SUBMISSIONS BEFORE US SEEKING WITHDRAWAL OF THE IR RESPECTIVE APPEALS AS THE Y HAVE OPTED TO AVAIL VIVAD SE VISWAS SCHEME. IT IS FURTHER SUBMITTED THAT THE ASSESSEE S HAVE FILED FORM NO.1 & 2 AND RECEIVED FORM - 3 FROM THE REVENUE. HENCE, IT IS PRAYED IN THE WRITTEN SUBMISSIONS THAT THE APPEAL OF THE RESPECTIVE ASSESSEE S MAY BE ALLOWED TO BE WITHDRAWN. AS AGAINST THE APPEAL OF TH E 5 REVENUE ALSO THE ASSESSEE HAS MADE A WRITTEN SUBMISSION STATING THAT IT HAS OPTED TO AVAIL VIVAD - SE - VISHWAS SCHEME AND HAD FILED FORM NO.1 & 2 AND IN RESPONSE THE REVENUE HAD ISSUED FORM NO.3 TO THE ASSESSEE. IT WAS THEREFORE REQUESTED THAT THE APPEAL OF THE REVENUE MAY ALSO BE DISMISSED. 3. THE LD.DR CONCEDED TO THE REQUEST OF THE ASSESSEE S AND THEIR COUNSELS. 4. HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE, WE ARE INCLINED TO ALLOW THE APPEAL S OF THE ASSESSEE TO BE WITHDRAWN YIELDING TO THE IR REQUEST. A CCORDINGLY, WE HEREBY DISMISS ALL THE ABOVE MENTIONED APPEAL S OF THE ASSESSEES AS WITHDRAWN. WITH RESPECT TO THE APPEAL OF THE REVENUE ALSO , WE HEREBY DISMISS THE APPEAL, SINCE THE REVENUE HAS ISSUED FORM NO.3 TO THE ASSESSEE IN VIEW OF THE FO RM NO. 1 & 2 FILED BY THE ASSESSEE. HOWEVER, WE ALSO MAKE IT CLEAR THAT, IF ANY OF THE ABOVE MENTIONED ASSESSEES CASE IS NOT ACCEPTED UNDER THE VIVAD SE VIS H WAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON S , THEN THE RESPECTIVE ASSESSEE S SHALL B E AT LIBERTY TO FILE A MISCELLANEOUS PETITION BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THE IR APPEAL. SIMILARLY T HE REVENUE IS ALSO AT LIBERTY TO FILE A MISCELLANEOUS PETITION BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE ITS APPEAL IN CASE IF THE ASSESSEES 6 CASE IS NOT ACCEPTED UNDER THE VIVAD - SE - VISHWAS SCHEME FOR WHATSOEVER MAY BE THE REASON. IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT, ALL THE ABOVE - MENTIONED APPEAL S OF THE ASSESSEE S AS WELL AS THE APPEAL OF THE REVENUE ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON 28 TH DECEMBER, 2020. SD/ - SD/ - ( JUSTICE P.P. BHATT ) ( A. MOHAN ALANKAMONY ) PRESIDENT ACCOUNTANT MEMBER HYDERABAD, DATED: 28 TH DECEMBER , 2020. OKK COPY TO: - 1) (A) SRI ADITYA VAJAYWARGIYA C/O. K. VASANTH KUMAR, A.V. RAGHU RAM & P. VINOD, ADVOCATES, 610, 6 TH FLOOR, BABUKHAN ESTATES, BASHEERBAGH, HYDERABAD - 1. (B) SMT. PARVATI BAI, D.NO. 21 - 2 - 366, LAD BAZAR, HYDERABAD 500002 . (C) SRI VISHNU DAS, D.NO.21 - 2 - 366, LAD BAZAR, HYDERABAD 500 002. (D) SMT. YOJANA SUGANDHI, FLAT NO. 610, 6 TH FLOOR, BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD 500 001. (E) SRI VISHNU DAS, FLAT NO. 610, 6 TH FLOOR, BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD 500 001. (F) WATERMARKE VILLAS PRIVATE LIMITED, PLOT NO.54, SAGAR SOCIETY, ROAD NO.2, BANJARA HILLS, HYDERABAD - 34 . (G) SMT. YOJANA SUGANDHI, D.NO. 21 - 2 - 366, LAD BAZAR, HYDERABAD 500 002. (H) M/S. ARJAS STEEL PRIVATE LIMITED (FORMERLY KNOWN AS M/S. GERDAU STEEL INDIA PRIVATE LIMITED), 304/305, WORLD TRADE CENTER, 26/1, DR. RAJKUMAR ROAD, MALLESWARAIM (WEST), 7 BENGALURU 560 055, KARNATAKA. (I) JETTI K USUMA KUMAR C/O. MOHD. AFZAL, ADVOCATE, 402, SHERSONS RESIDENCY, 11 - 5 - 465, CRIMINAL COURT ROAD, RED HILLS, HYDERABAD 04. (J) M/S. COMFORT CONSTRUCTIONS, C/O. P. MURALI & CO, CHARTERED ACCOUNTANTS, 6 - 3 - 655/ 2/3, SOMAJIGUDA, HYDERABAD - 500 082. (K) SRI PURUSHOTHAM DAS SUGANDHI, D.NO.21 - 2 - 236, LAD BAZAR, HYDERABAD 500 002. (L) M/S. SRI KRISHNA JEWELLERS, 5 - 8 - 612, ABIDS ROAD, ABIDS, HYDERABAD 500 001. (M) DEEPAK KUMAR VIJAYAWARANGI C/O. . K. VASANTHKUMAR, A.V. RAGHU RAM & P. VINOD, ADVOCATES, 610, 6 TH FLOOR, BABUKHAN ESTATES, BASHEERBAGH, HYDERABAD - 1. (N) MAHENDER KUMAR C/O. K. VASANTHKUMAR, A.V. RAGHU RAM & P. VINOD, ADVOCATES, 610, 6 TH FLOOR, BABUKHAN ESTATES, BASHEERBAGH, HYDERABAD - 1. 2) INCOME TAX OFFICER, WARD - 7(2), SIGNATURE TOWERS, KONDAP UR, HYDERABAD 500 084. (B) ITO, WARD - 1(4), IT TOWERS, AC GUARDS, HYDERABAD - 4 . (C) THE ACIT, CIRCLE - 8(1), 6 TH FLOOR, SIGNATURE TOWERS, KONDAPUR, HYDERABAD 500 084. (D) DCIT, CIRCLE - 17(2), 9 TH FLOOR, SIGNATURE TOWERS, KONDAPUR, HYDERABAD - 4 . (E) ACIT, CIRCLE - 1, INCOME TAX OFFICE, 3 RD ROAD, NEW TOWN, ANANTHPUR, ANDHRA PRADESH 515004. (F) ACIT, CIRCLE - 2(1), SIGNATURE TOWERS, KONDAPUR, HYDERABAD 500 084. (G) ITO, WARD - 7(2), SIGNATURE TOWERS, KOND APUR ROAD, HYDERABAD - 500 084. (H) INCOME TAX OFFICER, WARD - 2(1), SIGNATURE TOWERS, KONDAPUR, HYDERABAD. (I) ACIT, CIRCLE - 7(1), SIGNATURE TOWERS, KONDAPUR, HYDERABAD - 84. (J) DCIT, CIRCLE - 14(1), HYDERABAD. (K) INCOME TAX OFFICER, WARD - 1(4), HYDERABAD. (L) THE DCIT, CIRCLE - 5(1), 3 RD FLOOR, D - BLOCK, INCOME TAX TOWERS, AC GUARDS, HYDERABAD. 3) (A) THE CIT (A) - 3, HYDERABAD. (B) THE CIT (A) - 1, HYDERABAD. (C) THE CIT (A) - 8, HYDERABAD. (E) THE CIT (A) - 1, HYDERABAD. (F) THE CIT (A) - 6, HYDERABAD. (G) THE CIT (A) - 11, HYDERABAD. (H) THE CIT (A) - 3, HYDERABAD. (I) THE CIT (A) - 2, HYDERABAD. (J) THE CIT (A) - 3, HYDERABAD. (K) THE CIT (A) - 6, HYDERABAD. (L) THE CIT (A) - 1, HYDERABAD. (M) THE CIT (A) - 4, HYDERABAD. 4) (A) THE PR. CIT - 3, HYDERABAD. (B) THE PR. CIT - 1, HYDERABAD. (C) THE PR. CIT - II, HYDERABAD. (D) THE PR. CIT - I, HYDERABAD. (E) THE PR. CIT - 5, HYDERABAD. (F) THE PR. COMMISSIONER OF INCOME TAX, KURNOOL. (G) THE PR. CIT (CENTRAL), HYDERABAD. (H) THE PR. CIT - 3, HYDERABAD. (I) THE PR. CIT - 2, HYDERABAD. (J) THE PR. CIT - 3, HYDERABAD. (K) THE PR. CIT - 6, HYDERABAD. (L) THE PR. CIT - 1, HYDERABAD. (M) PR. CIT - 4, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE
