Chanda Jain, Hyderabad V. Income Tax Officer, Ward-15(3), Hyderabad

ITA 943/Hyd/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4603 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2014-2015
• Appeal Filed On: 03-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A/SMC , HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI S.S. GODARA, JUDICIAL MEMBER ITA NO. 942/HYD/2019 A.Y.: 2014 - 15 (SMC) NITU JAIN, HYDERABAD. PAN: AHJPJ 2847 A VS. INCOME TAX OFFICER, WARD - 15(3), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO. 874 /HYD/2018 A.Y. 2014 - 15 (A - BENCH) SRIKISHAN AGARWAL, SECUNDERABAD. PAN: AAYPA 9252 G VS. INCOME TAX OFFICER, WARD - 10(3), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO. 875/HYD/2018 A.Y. 2014 - 15 (A - BENCH) RAMESH KUMAR AGARWAL, SECUNDERABAD. PAN: ACLPA 3735 D VS INCOME TAX OFFICER, WARD - 10(3), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO. 1758/HYD/2018 A.Y. 2015 - 16 (A - SMC) MUKESH MADHAVLAL GULANI, SECUNDERABAD. PAN: ACAPG 2937 N VS ACIT, CIRCLE - 10(1), HYDERABAD. 2 (APPELLANT) (RESPONDENT) ITA NO. 1759/HYD/2018 A.Y. 2015 - 16 (A - SMC) NAINA MUKESH GULANI, SECUNDERABAD. PAN: AFRPG 5962 K VS. INCOME TAX OFFICER, WARD - 10(3), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO.1756/HYD/2018 A.Y. 2015 - 16 (A - SMC) PANKAJ MADHAVLAL GULANI, SECUNDERABAD. PAN: AEEPG 6273 P VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 10(1), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO. 675/HYD/2018 2014 - 15 (A - BENCH) ARCHANA AGARWAL, SECUNDERABAD. PAN: ABYPA 0204 H INCOME TAX OFFICER, WARD - 10(2), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO.928/HYD/2019 A.Y. 2013 - 14 (B - SMC) AARTHI JAIN, HYDERABAD. PAN: AEHPJ 8084 J VS. INCOME TAX OFFICER, WARD - 9(2), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO. 929/HYD/2019 2013 - 14 (B - SMC) 3 AMRIT KUMAR JAIN (HUF), HYDERABAD. PAN: AAIHA 4986 M VS. INCOME TAX OFFICER, WARD - 9(2), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO. 1757/HYD/2018 A.Y. 2015 - 16 (A - SMC) VINITHA GULANI, SECUNDERABAD - 500 003. PAN: ACSPG 1924 D VS INCOME TAX OFFICER, WARD - 10(3), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO.941/HYD/2019 A.Y. 2014 - 15 (A - SMC) RANI JAIN, HYDERABAD. PAN: AEGPR 6598 J VS INCOME TAX OFFICER, WARD - 15(2), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO. 943/HYD /2019 A.Y. 2014 - 15 (A - SMC) CHANDA JAIN, SECUNDERABAD. PAN: AELPJ 5169 E VS. INCOME TAX OFFICER, WARD - 15(3), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO. 89/HYD/2019 A.Y.: 2014 - 15 (A - SMC) KAILASH CHAND GOENKA, NIZAMABAD - 503186. PAN: ACWPG 9679H VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1, NIZAMABAD. (APPELLANT) (RESPONDENT) ITA NO.90/HYD/2019 4 A.Y. 2014 - 15 (A - SMC) VINEETH GOENKA, NIZAMABAD. PAN: ANYPG 6499 G VS. INCOME TAX OFFICER, WARD - 1, NIZAMABAD. (APPELLANT) (RESPONDENT) ITA NO. 91/HYD/2019 A.Y. 2014 - 15 (A - SMC) ANITHA GOENKA, NIZAMABAD. PAN : ACVPG 1932 C VS INCOME TAX OFFICER, WARD - 1, NIZAMABAD. (APPELLANT) (RESPONDENT) ITA NO. 92/HYD/2019 A.Y. 2014 - 15 (A - SMC) MANJU GOENKA, NIZAMABAD. PAN: AEYPG 1601 D VS. INCOME TAX OFFICER, WARD - 3, NIZAMABAD. (APPELLANT) (RESPONDENT) ITA NO. 1010/HYD/2016 A.Y. 2012 - 13 (A - BENCH) CHANDULAL AGARWAL, SECUNDERABAD. PAN: ABAPA 5701 H VS DY. COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO. 674/HYD/2018 A.Y. 2014 - 15 (A - BENCH) 5 PREMLATA AGARWAL, SECUNDERABAD. PAN: ABYPA 0385 R VS. THE INCOME TAX OFFICER, WARD - 10(2), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI SHASHANK DUNDU FOR MR. K. SAI PRASAD REVENUE BY: SHRI Y.V.S.T. SAI, CIT - DR DATE OF HEARING: 08/02/2021 DATE OF PRONOUNCEMENT: 10 /02/2021 ORDER PER BENCH: ALL THESE APPEAL S ARE FILED BY THE ASSESSEE S, AGGRIEVED BY THE ORDER S OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS), HYDERABAD . 2. ALL THE ABOVE MENTIONED ASSESSEES HAVE FILED WRITTEN SUBMISSIONS BEFORE US SEEKING WITHDRAWAL OF THEIR 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 IN ALL THESE CASES AND ALSO RECEIVED FORM - 3 FROM THE REVENUE IN CERTAIN CASES . HENCE, IT IS PRAYED IN THE WRITTEN SUBMISSIONS THAT THE APPEAL S OF THE RESPECTIVE ASSESSEE S MAY BE ALLOWED TO BE WITHDRAWN . 3. THE LD. DR S CONCEDED TO THE REQUEST OF THE ASSESSEES AND THEIR COUNSELS. 6 4. HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE, W E ARE INCLINED TO ALLO W THE APPEAL S OF THE ASSESSEE S TO BE WIT HDRAWN YIELDING TO THE PRAYER OF THE LD. A RS AS THE ASSESSEES HAVE PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORM NO.1, 2 IN ALL THE INSTANT CASES AND IN SOME CASES THE ASSESSEES HAVE ALSO RECEIVED FORM NO - 3 FROM THE REVENUE. THE LD. DRS HA VE ALSO CONCEDED TO THE REQUEST OF THE LD. ARS. A CCORDINGLY, WE HEREBY DISMISS ALL THE SE APPEAL S OF THE ASSESSEES AS WITHDRAWN. HOWEVER, WE 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. IT IS ORDERED ACCORDIN GLY. 5. IN THE RESULT, ALL THE ABOVE - MENTIONED APPEAL S OF THE ASSESSEE S ARE DISMISSED AS WITHDRAWN . PRONOUNCED IN THE OPEN COURT ON THE TE N TH OF FEBRUARY , 2021. SD/ - SD/ - (S.S. GODARA) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 1 0 TH FEBRUARY , 2021. 7 OKK COPY TO: - 1. (I) NITU JAIN C/O. CH. PARTHASARATHY & CO., 1 - 1 - 298/2/B/3, 1 ST FLOOR, ASHOK NAG A R, HYDERABAD. (II)SRIKISHAN AGARWAL, C/O. CH. PARTHASARATHY & CO., 1 - 1 - 298/2/B/3, 1 ST FLOOR, SOWBHAGYA AVENUE, ST. NO.1, ASHOK NAG A R, HYDERABAD. (III) RAMESH KUMAR AGARWAL C/O. CH. PARTHASARATHY & CO., 1 - 1 - 298/2/B/3, 1 ST FLOOR, SOWBHAGYA AVENUE, ST. NO.1, ASHOK NAGAR, HYDERABAD. ( IV) MUKESH MADHAVLAL GULANI C/O. CH. PARTHASARATHY & CO., 1 - 1 - 298/2/B/3, 1 ST FLOOR, SOWBHAGYA AVENUE, ST. NO.1, ASHOK NAGAR, HYDERABAD. (V) NAINA MUKESH GULANI C/O. CH. PARTHASARATHY & CO., 1 - 1 - 298/2/B/3, 1 ST FLOOR, SOWBHAGYA AVENUE, ST. NO.1, ASHOK NAGAR, HYDERABAD. (VI) PANKAJ MADHAVLAL GULANI C/O. CH. PARTHASARATHY & CO., 1 - 1 - 298/2/B/3, 1 ST FLOOR, SOWBHAGYA AVENUE, ST. NO.1, ASHOK NAGAR, HYDERABAD. (VII) ARCHANA AGARWAL C/O. CH. PARTHASARATHY & CO., 1 - 1 - 298/2/B/3, 1 ST F LOOR, SOWBHAGYA AVENUE, ST. NO.1, ASHOK NAGAR, HYDERABAD. (VIII) SMT. AARTHI JAIN C/O. KATRAPATI ASSOCIATES, 1 - 1 - 298/2/B/3, 1 ST FLOOR, ASHOK NAGAR, HYDERABAD - 20. (IX) AMRIT KMAR JAIN (HUF) C/O. KATRAPATI ASSOCIATES, 1 - 1 - 298/2/B/3, 1 ST FLOOR, ASHOK NAGAR , HYDERABAD - 20. (X) VINITHA GULANI C/O. CH. PARTHASARATHY & CO., 1 - 1 - 298/2/B/3, 1 ST FLOOR, SOWBHAGYA AVENUE, ST. NO.1, ASHOK NAGAR, HYDERABAD. (XI) RANI JAIN C/O. CH. PARTHASARATHY & CO., 1 - 1 - 298/2/B/3, 1 ST FLOOR, SOWBHAGYA AVENUE, ST. NO.1, ASHOK NAGAR, HYDERABAD. (XII) CHANDA JAIN C/O. CH. PARTHASARATHY & CO., 1 - 1 - 298/2/B/3, 1 ST FLOOR, SOWBHAGYA AVENUE, ST. NO.1, ASHOK NAGAR, HYDERABAD. (XIII) KAILASH CHAND GOENKA C/O. CH. PARTHASARATHY & CO., 1 - 1 - 298/2/B/3, 1 ST FLOOR, SOWBHAGYA AVENUE, ST. NO.1, ASHOK NAGAR, HYDERABAD. (XIV) VINEETH GOENKA C/O. CH. PARTHASARATHY & CO., 1 - 1 - 298/2/B/3, 1 ST FLOOR, SOWBHAGYA AVENUE, ST. NO.1, ASHOK NAGAR, HYDERABAD. (XV) ANITA GOENK A C/O. CH. PARTHASARATHY & CO., 1 - 1 - 298/2/B/3, 1 ST FLOOR, SOWBHAGYA AVENUE, ST. NO.1, ASHOK NAGAR, HYDERABAD. (XVI) MANJU GOENKA C/O. CH. PARTHASARATHY & CO., 1 - 1 - 298/2/B/3, 1 ST FLOOR, SOWBHAGYA AVENUE, ST. NO.1, ASHOK NAGAR, HYDERABAD. (XVII) CHANDULAL A GARWAL C/O. CH. PARTHASARATHY & CO., 1 - 1 - 298/2/B/3, 1 ST FLOOR, SOWBHAGYA AVENUE, ST. NO.1, ASHOK NAGAR, HYDERABAD. 8 (XVII) PREMLATA AGARWAL C/O. CH. PARTHASARATHY & CO., 1 - 1 - 298/2/B/3, 1 ST FLOOR, SOWBHAGYA AVENUE, ST. NO.1, ASHOK NAGAR, HYDERABAD. 2. INCOME TAX OFFICER, WARD - 15(3), INCOME TAX TOWERS, AC GUARDS, MASABTANK HYDERABAD. (II) INCOME TAX OFFICER, WARD - 10(3), 5 TH FLOOR, A - BLOCK, IT TOWERS, AC GUARDS, HYDERABAD - 04. (III) THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 10(1), IT TOWERS, AC GUARDS, MASAB TANK, HYDERABAD. (IV) THE INCOME TAX OFFICER, WARD - 10(2), IT TOWERS AC GUARDS, MASAB TANK, HYDERABAD. (V) INCOME TAX OFFICER, WARD - 9(2), IT TOWERS, MASAB TANK, HYDERABAD. INCOME TAX OFFICER, WARD - 15(2), INCOME TAX TOWERS, AC GUARDS, MASABTANK, HYDERABAD. (VI) ACIT, CIRCLE - 1, AAYAKAR BHAVAN, SUBHASH NAGAR, NIZAMABAD. (VII) INCOME TAX OFFICER, WARD - 1, AAYAKAR BHAVAN, SUBHASH NAGAR, NIZAMABAD. (VIII) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), 5 TH FLOOR, SIGNATURE TOWERS, KONDAPUR, HYDERABAD. (IX) THE INCOME TAX OFFICER, WARD - 10(2), 5 TH FLOOR, I.T. TOWERS, AC GUARDS, HYDERABAD 500 026. 3. THE CIT (A) - 7, HYDERABAD. (II) THE CIT (A) - 6, HYDERABAD. (III) THE CIT (A) - 5, HYDERABAD. (IV) THE CIT (A) - 10, HYDERABAD. 4. (I) THE PRINCIPAL COMMISSIONER OF INCOME TAX - 7, HYDERABAD. (II) THE PRINCIPAL COMMISSIONER OF INCOME TAX - 6, HYDERABAD. (III) T HE PRINCIPAL COMMISSIONER OF INCOME TAX - 5, HYDERABAD. (IV) THE COMMISSIONER OF INCOME TAX (IT & TP), HYDERBAD. 5. THE DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. 6. GUARD FILE