Amit Shah, Hyderabad V. Income Tax Officer, Ward-6(4), Hyderabad

ITA 794/Hyd/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7645 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 16-06-2020
• Assessment Year: 2009-2010
• Appeal Filed On: 01-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: D SHASHANK MR K A SAI PRASAD
• Section: 13; 6

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH SMC (A/B), HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 998/HYD/ 2019 A.Y. 2013 - 14 (BENCH - B - SMC) ABHISHEK JAIN, HYDERABAD. PAN: AGJPJ 8628 E VS. INCOME TAX OFFICER, WARD - 5(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI D. SHASHANK FOR MR. K. A. SAI PRASAD REVENUE BY: SHRI M.N. MURTHY NAIK, DR ITA NO. 794/HYD/2018 A.Y. 2009 - 10 BENCH - A - SMC AMIT SHAH, HYDERABAD. PAN: AMQPS 0748 H VS. INCOME TAX OFFICER, WARD - 6(4), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI A. SRINIVAS REVENUE BY: SHRI SANJEEV BHAPAT, DR ITA NO. 140/HYD/2019 A.Y. 2009 - 10 BENCH - A - SMC SURENDER KUMAR AGARWAL, HYDERABAD. PAN: ACBPK 9711 H VS. DCIT, CENTRAL CIRCLE - 4, HYDERABAD. (APPELLANT) (RESPONDENT) 2 ASSESSEE BY: SHRI D. SHASHANK FOR MR. K. A. SAI PRASAD REVENUE BY: SHRI SANJEEV BHAPAT, DR ITA NO. 20 1 0/HYD/2018 A.Y. 2012 - 13 BENCH - B - SMC MANISH CHOWDARY, HYDERABAD. PAN: AFMPC 6614 F VS. INCOME TAX OFFICER, WARD - 4(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI SUNIL KUMAR JAIN REVENUE BY: SHRI M.N. MURTHY NAIK, DR ITA NO. 996/HYD/ 2019 A.Y. 2010 - 11 BENCH B - SMC SMT. BISKUNDA DURGA BAI, L/R OF LATE BISKUNDA MAHESH, HYDERABAD. PAN: AOBPB 3006 L VS. INCOME TAX OFFICER, WARD - 7(2), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI D. SHASHANK FOR MR. K. A. SAI PRASAD REVENUE BY: SHRI M.N. MURTHY NAIK, DR ITA NO. 845/HYD/2019 A.Y. 2015 - 16 BENCH - B - SMC SUSHMA SONI, HYDERABAD. PAN: BDOPS 3121 CIT(A) VS INCOME TAX OFFICER, WARD - 5(3), HYDERABAD. (APPELLANT) (RESPONDENT) 3 ASSESSEE BY: SHRI D. SHASHANK FOR MR. K. A. SAI PRASAD REVENUE BY: SHRI M.N. MURTHY NAIK, DR ITA NO. 1632/HYD/2018 A.Y. 2013 - 14 BENCH - B - SMC MAMTA KOTHARI, SECUNDERABAD. PAN: AJVPK 2264 Q VS. INCOME TAX OFFICER, WARD - 10(5), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI D. SHASHANK FOR MR. K. A. SAI PRASAD REVENUE BY: SHRI M.N. MURTHY NAIK, DR ITA NO. 1519/HYD/2019 A.Y. 2007 - 08 BENCH - SMC SUMITRA BAI, HYDERABAD. PAN: AGKPB 4157 D VS. INCOME TAX OFFICER, WARD - 11(3), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI SUNIL KUMAR JAIN REVENUE BY: SHRI M.N. MURTHY NAIK, DR ITA NO. 1596/HYD/2017 A.Y. 2007 - 08 BENCH - A - SMC SUMITRA BAI HYDERABAD. PAN: AGKPB 4157 D VS. INCOME TAX OFFICER, WARD - 11(3), HYDERABAD. (APPELLANT) (RESPONDENT) 4 ASSESSEE BY: SHRI SUNIL KUMAR JAIN REVENUE BY: SHRI M.N. MURTHY NAIK, DR DATE OF HEARING: 08/03/2021 DATE OF PRONOUNCEMENT: 15 /03/2021 ORDER ALL THE CAPTIONED APPEALS ARE FILED BY THE ASSESSEES AGAINST THE ORDERS OF THE LD. CIT(A), HYDERABAD AND GUNTUR. 2. AT THE OUTSET, THE LD. ARS IN THE CASE ITA NO. 794/HYD/2018 AND IN THE CASE ITA NO. 845/HYD/2019 SUBMITTED THAT THERE IS DELAY OF 01 DAY AN D 21 DAYS RESPECTIVELY IN FILING THE APPEALS BEFORE THE TRIBUNAL WITHIN THE PRESCRIBED TIME LIMIT . IN THIS REGARD, LD. AR IN THE CASE OF ITA NO.794/HYD/2018 SUBMITTED THAT WHILE CALCULATING THE TIME LIMIT OF 60 DAYS, IN THE MONTH OF MARCH , 31 DAYS WAS TAKE N INSTEAD OF 30 DAYS INADVERTENTLY AND THEREFORE, IT WAS PLEADED THAT THE DELAY OF 01 DAY IN FILING THE APPEAL MAY BE CONDONED. THE LD. AR IN THE CASE ITA NO.845/HYD/2019 SUBMITTED THAT THE CHARTERED ACCOUNTANT OF THE ASSESSEE WAS ENGAGED AND HELD UP WITH SOME URGENT WORKS AND THEREFORE THE FILING OF APPEAL BEFORE THE TRIBUNAL WITHIN THE STIPULATED TIME GOT DELAYED BY 21 DAYS. IT WAS THEREFORE, PLEADED THAT SINCE THE ASSESSEES OPT TO AVAIL VIVAD - SE - VISHWAS SCHEME, THE DELAY OF 01 DAY AND 21 DAYS IN 5 FILING BOTH THE APPEALS ITA NO. 794/HYD/2018 AND 845/HYD/2019 RESPECTIVELY BEFORE THE TRIBUNAL MAY KINDLY BE CONDONED. 3. ON EXAMINING THE AFFIDAVITS FILED BY THE ASSESSEES, I FIND THAT THE DELAY IN FILING THE APPEAL IS FOR A SHORT PERIOD AND SINCE THE ASSESSEES OPT TO AVAIL VIVAD - SE - VISHWAS SCHEME , IN THE INTEREST OF JUSTICE, I HEREBY CONDONE THE DELAY OF 01 DAY AND 21 DAYS IN FILING BOTH THE APPEALS ITA NO. 794/HYD/2018 AND 854/HYD/200 9 RESPECTIVELY AND PROCEED TO HEAR THE APPEALS ON MERITS. 4 . AT THE OUTSET, LD. ARS OF ALL THE ASSESSEES SUBMITTED BEFORE ME THAT ALL THE ASSESSEES IN THE INSTANT CASES DESIRE TO WITHDRAW THEIR RESPECTIVE APPEALS AS THE ASSESSEES HAVE OPTED TO AVAIL VIVA D SE VISWAS SCHEME. THEY FURTHER SUBMITTED THAT IN ALL THE CASES THE ASSESSEES HAVE FILED FORM NO.1 & 2 AND FORM NO.3 IS ALSO ISSUED BY THE REVENUE EXCEPT IN THE CASE ITA NO.140/HYD/2019. IT WAS THEREFORE PLEADED, THAT ALL THE APPEALS OF THE ASSESSEES MAY BE ALLOWED TO BE WITHDRAWN. 5 . THE LD. DR CONCEDED TO THE REQUEST OF THE LD.AR S . 6 6 . HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE, I AM INCLINED TO ALLO W THE INSTANT APPEAL S OF THE ASSESSEE S TO BE WITHDRAWN YIELDING TO THE PRAYER OF THE LD. A RS AS THE ASSESSEES HAVE PREFERRED TO AVAIL VIVAD - SE - VISHWAS SCHEME BY FILING FORM NO.1 & 2 AND HAS RECEIVED FORM - 3 FROM THE REVENUE EXCEPT IN THE CASE ITA NO.140/HYD/2019 . THE LD. DR HAS ALSO CONCEDED TO THE REQUEST OF THE LD. AR. A CCORDINGLY, I HER EBY DISMISS ALL THE ABOVE - MENTIONED APPEAL S OF THE ASSESSEE S AS WITHDRAWN. HOWEVER, I ALSO MAKE IT CLEAR THAT, IF ANY OF THE ASSESSEE / S CASE /S ARE NOT ACCEPTED IN THE VIVAD - SE - VISWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON, THEN THE RESPECTIVE ASSESSEE /S SHALL BE AT LIBERTY TO FILE MISCELLANEOUS PETITION /S BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THE IR APPEAL /S . IT IS ORDERE D ACCORDINGLY. 7. IN THE RESULT, ALL THE ABOVE APPEALS OF THE ASSESSEES ARE DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE 15 TH MARCH, 2021. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 15 TH MARCH, 2021. 7 OKK COPY TO: - 1) (I) ABHISHEK JAIN C/O. KATRAPATI & ASSOCIATES, 1 - 1 - 298/2/B/3, IST FLOOR, ASHOK NAGAR, HYDERABAD 500 020. (II) SRI AMIT SHAH, FLAT NO. A1, ANISH RESIDENCY, UMANAGAR, BEGUMPET, HYDERABAD. (III) SRI SURENDER KUMAR C/O. CH. PARTHASARATHY & CO, 1 - 1 - 298/2/B/3, 1 ST FLOOR, ASHOK NAGAR, HYDERABAD 500 020. (IV) MANISH CHOWDARY, 1 - 2 - 3/1, DOMALAGUDA, HYDERABAD 500 029. (V) SMT. BISKUNDA DURGA BAI L/R OF LATE BISKUNDA MAHESH C/O. KATRAPATI & ASSOCIATES , 1 - 1 - 298/2/B/3, IST FLOOR, ASHOK NAGAR, HYDERABAD 500 020. (VI) SUSHMA SONI C/O. C/O. CH. PARTHASARATHY & CO, 1 - 1 - 298/2/B/3, 1 ST FLOOR, ASHOK NAGAR, HYDERABAD 500 020. (VII) SMT. MAMTA KOTHARI C/O. C/O. CH. PARTHASARATHY & CO, 1 - 1 - 298/2/B/3, 1 ST FLOOR, ASHOK NAGAR, HYDERABAD 500 020. (VIII) SMT. SUMITRA BAI, H.NO. 6 - 56 - 2, OPP. IDPL, BALANAGAR, HYDERABAD 500 037. 2) (I)INCOME TAX OFFICER, WARD - 5(1), HYDERABD. (II) INCOME TAX OFFICER, WARD - 6(4), HYDERABAD. (III) DCIT, CENTRAL CIRCLE - 4, AAYAKAR BHAVAN, BASHEERBAGH, HYDERABAD 500 065. (IV) INCOME TAX OFFICER, WARD - 4(1), HYDERABAD. (V) INCOME TAX OFFICER, WARD - 7(2), SIGNATURE TOWERS, OPP. BOTANICAL GARDEN, KONDAPUR, HYDERABAD 500 079. (VI) INCOME TAX OFFICER, WARD - 5(3), IT TOWERS, AC GUARDS, MASAB TANK, HYDERABAD. (VII) THE INCOME TAX OFFICER, WARD - 10(5), IT TOWERS, AC GUARDS, HYDERABAD. (VIII) INCOME TAX OFFICER, WARD - 11(3), HYDERABAD. 3) (I) THE CIT (A) - 4, HYDERABAD. (II) THE CIT (A) - 6, HYDERABAD. (III) THE CIT (A) - 1, GUNTUR. (IV) THE CIT (A) - 1, HYDERABAD. (V) THE CIT (A) - 9, HYDERABAD. (VI) THE CIT (A) - 4, HYDERABAD. (VII) THE CIT (A) - 6, HYDERABAD. (VIII) THE CIT (A) - 5, HYDERABAD. 8 4) (I) THE PR. CIT - 4, HYDERABAD. (II) THE PR. CIT - 6, HYDERABAD. (III) THE PR. CIT - II, HYDERABAD. (IV) THE PR. CIT - I, HYDERABAD. (V) THE PR. CIT - 3, HYDERABAD. (VI) THE PR. CIT - 4 HYDERABAD. (VII) THE PR. CIT - 6, HYDERABAD. (VIII) THE PR. CIT - 5, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE