K. Amarnath, Hyd, Hyderabad V. ITO, Ward-6(5), Hyd, Hyderabad

ITA 852/HYD/2016

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7437 (ITAT-HYDERABAD)
• Duration Of Justice: 4 year(s) 7 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2009-2010
• Appeal Filed On: 06-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 6

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU , ACCOUNTANT MEMBER (THROUGH VIRTUAL CONFERENCE) S. NO. ITA NO. AY APPELLANT RESPONDENT 1 852/H/2016 2009 - 10 K. AMARNATH, HYDERABAD. PAN AFKPK 9479E INCOME - TAX OFFICER, WARD 6(5), HYDERABAD. 2 853/H/2016 2009 - 10 K. ASHOK KUMAR YADAV, HYDERABAD. PAN AHGPK 0438F - DO - 3 854/H/2016 2009 - 10 K. RAMASWAMY, HYDERABAD. PAN AJBPK 9583 A - DO - DATE OF HEARING : 1 1 - 0 1 - 20 2 1 DATE OF PRONOUNCEMENT : 18 - 01 - 20 2 1 O R D E R PER LAXMI P RASAD SAHU, A .M. : ALL THESE APPEALS FILED BY DIFFERENT ASSESSEES ARE DIRECTED AGAINST THE ORDERS OF CIT(A) 6, HYDERABAD, ALL DATED 28/04/2016 RELATING TO AY 2009 - 10. 2. AT THE OUTSET, LD. AR OF THE ASSESSEE DREW OUR ATTENTION TO THE APPLICATION S DATED 17 .1 2 .2020, WHICH ARE PLACED ON RECORD, AND SUBMITTED THAT THE ASSESSEE S HA VE FILED FOR SETTLEMENT SOUGHT FOR ASSESSEE : SMT. ANAM SIDDIQUI FOR REVENUE : SHR I SUNIL KUMAR PANDEY ITA NO S . 852 /HYD/1 6 AND OTHERS K. AMARNATH AND OTHERS : - 2 - : IN THE FORM - I UNDER THE DIRECT TAX VIVAD SE VISHWAS BILL, 2020 BEFORE THE PRESCRIBED AUTHORITY(IES) THEREIN. LD. DR HAS NO OBJECTION TO THE SUBMISSION MADE BY THE LD. AR OF THE ASSESSEE S IN THIS REGARD. 3. ON PERUSAL OF THE DOCUMENTS PLACED ON RECORD OF THE TRIBUNAL, WE FIND THAT THE ASSESSEE S HA VE PROPOSED TO SETTLE THE CASE S TAKING THE BENEFIT UNDER THE DIRECT TAX VIVAD SE VISHWAS BILL, 2020. WE, THEREFORE, ARE OF THE OPINION THAT THE INSTANT APPEAL S OF THE ASSESSEE DESERV E TO BE DISMISSED AT THIS STAGE WITH A RIDER THAT IT SHALL BE VERY MUCH OPEN TO THE ASSESSEE/TAXPAYER TO SEEK REVIVAL OF THE CASE S BEFORE THE TRIBUNAL, IF HIS SETTLEMENT PETITION S HEREINABOVE ARE REJECTED FOR THE TECHNICAL REASONS. 4. IN THE RESULT, THE APPEAL S OF THE ASSESSEE S ARE DISMISSED IN THE ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 18 TH JANUARY, 2021 SD/ - SD/ - ( P. MADHAVI DEVI ) ( LAXMI PRASAD SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 1 8 TH JANUARY, 20 2 1 KV ITA NO S . 852 /HYD/1 6 AND OTHERS K. AMARNATH AND OTHERS : - 3 - : C OPY TO : 1 K. AMARNATH, HYDERABAD. 8 - 3 - 166, GOKUL THEATRE COMPOUND, ERRAGADDA, HYDERABAD. 2 K. ASHOK KUMAR YADAV, HYDERABAD. 3 K. RAMASWAMY, HYDERABAD. 4 ITO, WARD 6(5), HYDERABAD. 5 CIT (A) 6, HYDERABAD. 6 PR. CIT - 6, HYDERABAD 7 ITAT, DR, HYDERABAD. 8 GUARD FILE