Dy. Commissioner of Income Tax , Circle-1(1), Hyderabad V. ADP Private Limited , Hyderabad

ITA 91/Hyd/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2937 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2009-2010
• Appeal Filed On: 24-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIDA ZIA
• Assessee Lawyers: P CHANDRA SEKHAR

Judgement Text

ITA NO 91 OF 2020 ADP P LTD HYDERABAD PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD (THROUGH VIDEO CONFERENCING) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.91/HYD/2020 ASSESSMENT YEAR: 2009-10 DY. COMMISSIONER OF INCOME TAX, CIRCLE 1(1) HYDERABAD VS. M/S. ADP (P) LTD HYDERABAD PAN:AAACW2655C (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI P. CHANDRA SEKHAR REVENUE BY : SRI NIDA ZIA, DR DATE OF HEARING: 14/06/2021 DATE OF PRONOUNCEMENT: 18/06/2021 ORDER PER SMT. P. MADHAVI DEVI, J.M. THIS IS REVENUES APPEAL FOR THE A.Y 2009-10 AGAINS T THE ORDER OF THE CIT (A)-2, GUNTUR, DATED 31.10.201 9. 2. A T THE OUTSET, THE LD. AR SUBMITTED BEFORE US THAT T HE ASSESSEE WANTED TO AVAIL THE BENEFIT OF VIVAD SE V ISHWAS SCHEME AND HAD ACCORDINGLY FILED FORMS I & II UNDER THE SC HEME AND IT HAS RECEIVED FORM-III FROM THE DEPARTMENT DETERMINI NG THE NET AMOUNT PAYABLE BY THE ASSESSEE. IT IS SUBMITTED THA T THE ASSESSEE HAS ALSO PAID THE AMOUNT AND IN PROOF THEREOF, IT F ILED A COPY OF THE CHALLAN AS ANNEXURE-3 TO THE LETTER DATED 10.06 .2021 AND FORM-V IS AWAITED. IT THEREFORE, PRAYED THAT THE DE PARTMENTS APPEAL BE DISMISSED ACCORDINGLY. ITA NO 91 OF 2020 ADP P LTD HYDERABAD PAGE 2 OF 2 3. THE LD. DR CONCEDED TO THE REQUEST OF THE LD. AR . 4. AFTER HEARING BOTH THE PARTIES, ACCORDING TO THE REQUEST OF THE ASSESSEE AND ITS LD. AR, WE HEREBY DISMISS T HE APPEAL OF THE REVENUE WITH LIBERTY TO THE REVENUE TO APPROACH THE TRIBUNAL WITHIN THE STIPULATED TIME AS PROVIDED UNDER THE AC T, IN ORDER TO REINSTATE THE APPEAL, IF THE APPLICATION WITH RESPE CT TO VIVAD SE VISHWAS SCHEME IS REJECTED/NOT ACCEPTED. 5. IN THE RESULT, APPEAL OF REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH JUNE, 2021. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 18 TH JUNE, 2021. VINODAN/SPS COPY TO: S.NO ADDRESSES 1 DY.CIT, CIRCLE 1(1) ROOM NO.836, 8 TH FLOOR, C BLOCK IT TOWERS, AC GUARDS, MASAB TANK, HYDERABAD 2 M/S. ADP (P) LTD, 6 - 3 - 1091/C/1, FORTUNE - 9 SOMAJIGUDA, HYDERABAD 500082 3 CIT (A)- 2, GUNTUR 4 PR. CIT -1, HYDERABAD 5 D R, ITAT HYDERABAD BEN CHES 6 GUARD FILE BY ORDER