Gunti Ashwin Kumar , Hyderabad V. Income Tax Officer, Ward-9(2), Hyderabad

MA 32/Hyd/2021

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8572 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2009-2010
• Appeal Filed On: 15-06-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SH RI SAT B EER S INGH GO DA RA , JU DI CIA L MEMBE R and LAXMI PR AS AD S AH U, A CCOUNT ANT ME MBER S . N o . MA N o . AY A p p e l l a n t Re s p o n d e n t 01 2 7 / H / 2 0 2 1 ( i n I T A N o . 2 3 6 0 / H / 2 0 1 8) 2 0 0 9-10 G u n t i P r a s a d ( H U F ) , H y d e r a b a d . P A N– A A E H G 1 7 8 7 Q I n c o m e-t a x O f f i c e r , W a r d – 9 ( 2 ) , H y d e r a b a d . 02& 03 2 8 & 2 9 / H / 2 0 2 1 ( i n I T A N o s . 2 3 6 1 & 2 3 6 2 / H / 2 0 1 8) 2 0 0 9-10 & 2 0 1 1-12 G u n t i P r a s a d , H y d e r a b a d . P A N-A F D P G 3 0 1 3 M -do- 04 3 0 / H / 2 0 2 1 ( i n I T A N o s . 2 3 6 3 / H / 2 0 1 8) 2 0 0 9-10 G u n t i A n i l K u m a r , H y d e r a b a d . P A N-A D E P G 7 6 0 9 Q -do- 5 3 1 / H / 2 0 2 1 ( i n I T A N o . 2 3 6 4 / H / 2 0 1 8 2 0 0 9-10 G u n t i N a v e e n K u m a r , H y d e r a b a d . P A N-A H L P G 6 8 7 4 C -do- 6 3 2 / H / 2 0 2 1 ( i n I T A N o . 2 3 6 5 / H / 2 0 1 8 2 0 0 9-10 G u n t i A s h w i n K u m a r , H y d e r a b a d P A N-A D E P G 7 6 0 3 E -do- Assessee by: Shri K.C. Devdas Revenue by: Shri Rohit Mujumdar Date of hearing: 01/10/2021 Date of pronouncement: 15/11/2021 O R D E R L.P. SAHU, A.M.: These Miscellaneous Applications are filed by the assessees seeking recall of the order of the Tribunal dated 19/03/2021 in ITA Nos. 2360 to 2365/hyd/2018 wherein the Tribunal dismissed the appeals of the assessee on the ground that the assessees’ have availed the benefits of VSVS Scheme. M.A Nos. 27/Hyd/2021 and others G u n t i P r a s a d ( HUF ) a n d o t h e r s . :- 2 -: 2. In the MAs, inter-alia, the assessees have stated that on account of certain accentuating circumstances and financial problems and also on account of pandemic, they could not avail the benefit of the VSVS Scheme and therefore have not filed any applications under the aforesaid scheme, which they had earlier contemplated. 3. Referring to the above, the ld. AR of the assessee submitted that since the assessees have not availed the benefits of VSVS scheme, he requested the order of the Tribunal dated 19/03/2021 may be recalled and the appeals be adjudicated on merits. 4. We have heard both the parties and perused the material on record. In the said order dated 19/03/2021, the Tribunal at para 4 observed as under: “However, we also make it clear that, if the assessees’ cases are not accepted in the Vivad-se-Vishwas Scheme by the Rev enue for w hatsoev er may be reason on a subsequent date, then the assessees shall be at liberty to f ile Miscellaneous Petitions before the Tribunal w ithin the time limit prescribed under the Act to reinstate their appeals. It is ord ered accord ingly.” In view of the above observations, we are of the view that the since the assessees have not availed VSVS Scheme due to the reasons cited supra, we recall the order dated 19/03/2021 and direct the Registry to fix the appeals for M.A Nos. 27/Hyd/2021 and others G u n t i P r a s a d ( HUF ) a n d o t h e r s . :- 3 -: hearing in due course of time for deciding the appeals on merits, by issuing the notice of hearing to the parties. 8. In the result, MAs filed by the assessees are allowed, in above terms. Pronounced in the open court on 15 th November, 2021. Sd/- Sd/- (S. S. GODARA) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated: 15 th November, 2021. kv copy to : 1 2 3. 4 5 Gunti Prasad (HUF), Hyderabad. Gunti Prasad, Hyderabad. Gunti Anil Kumar, Hyderabad. Gunti Naveen Kumar, Hyderabad. Gunti Ashwin Kumar, Hyderabad No. 17-2-1100, Rein Bazar, Yakutpura, Hyderabad – 500 023 6 ITO, Ward – 9(2), Hyderabad 7 CIT(A) – 7, Hyderabad 8 Pr. CIT – 7, Hyderabad. 9 ITAT, DR, Hyderabad 10 Guard File. M.A Nos. 27/Hyd/2021 and others G u n t i P r a s a d ( HUF ) a n d o t h e r s . :- 4 -: S . N o . D e t a i l s D a t e 1 D r a f t d i c t a t e d o n 2 D r a f t p l a c e d b e f o r e a u t h o r 3 D r a f t p r o p o s e d & p l a c e d b e f o r e t h e S e c o n d M e m b e r 4 D r a f t d i s c u s s e d / a p p r o v e d b y S e c o n d M e m b e r 5 A p p r o v e d D r a f t c o m e s t o t h e S r . P S / P S 6 K e p t f o r p r o n o u n c e m e n t 7 F i l e s e n t t o B e n c h C l e r k 8 D a t e o n w h i c h t h e f i l e g o e s t o H e a d C l e r k 9 D a t e o n w h i c h f i l e g o e s t o A . R . 10 D a t e o f D i s p a t c h o f o r d e r