Apurva Textile,, Chittoor v. Asst. Commissioner of Income Tax, Circle-1(1), Tirupathi

ITA 1068/Hyd/2017 | 2011-2012
Pronouncement Date: 15-03-2021 | Result: Dismissed

Appeal Details

RSA Number 106822514 RSA 2017
Assessee PAN ADXPA4058Q
Bench Hyderabad
Appeal Number ITA 1068/Hyd/2017
Duration Of Justice 3 year(s) 8 month(s) 22 day(s)
Appellant Apurva Textile,, Chittoor
Respondent Asst. Commissioner of Income Tax, Circle-1(1), Tirupathi
Appeal Type Income Tax Appeal
Pronouncement Date 15-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB-A
Tribunal Order Date 15-03-2021
Date Of Final Hearing 04-03-2021
Next Hearing Date 04-03-2021
Last Hearing Date 28-06-2018
First Hearing Date 22-10-2020
Assessment Year 2011-2012
Appeal Filed On 23-06-2017
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER AND SHRI S.S. GODARA JUDICIAL MEMBER ITA NO. 1574/HYD/2018 A.Y. 2008 - 09 SMT. ALLAHARI VIJAYA BHARATHI L/R OF LATE SRI A. RANGA RAO NELLORE. PAN: ADXPA 4058 Q VS. INCOME TAX OFFICER WARD - 5 NELLORE. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI A.V. RAGHURAM REVENUE BY: SHRI SUNIL KUMAR PANDEY DR ITA NO. 1372/HYD/2019 A.Y. 2016 - 17 BHUVANESH REALTORS PRIVATE LIMITED HYDERABAD. PAN: AACCB 6202 A VS. ACIT CIRCLE - 1(2) HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI A.V. RAGHURAM REVENUE BY: SHRI SUNIL KUMAR PANDEY DR ITA NO. 1068/HYD/2017 A.Y. 2011 - 12 APURVA TEXTILE CHITTOOR. VS. ACIT CIRCLE - 1(1) 2 PAN: AAJFA 2195 B TIRUPATI . (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI SHANTHI KUMAR CHAKRAPANI REVENUE BY: SHRI SUNIL KUMAR PANDEY DR DATE OF HEARING: 04/03/2021 DATE OF PRONOUNCEMENT: 15 /03/2021 ORDER PER A. MOHAN ALANKAMONY A.M: T HE CAPTIONED THREE APPEALS ARE FILED BY THE ASSESSEES AGAINST THE ORDERS OF THE LD. CIT (A) TIRUPATI AND HYDERABAD. 2. AT THE OUTSET LD. AR S OF THE RESPECTIVE ASSESSEES SUBMITTED BEFORE US THAT THE ASSESSEE S DESIRE TO WITHDRAW THEIR RESPECTIVE APPEAL S AS THE ASSESSEE S HA VE OPTED TO AVAIL VIVAD SE VISWAS SCHEME. THE LD. ARS FURTHER SUBMITTED THAT ALL THE THREE ASSESSEE S HA D FILED FORM NO.1 & 2 AND ALSO RECEIVED FROM NO.3 EXCEPT IN THE CASE ITA NO.1068/HYD/2017 WHEREIN THE ASSESSEE IS AWAITING TO RECE IVE ONLY FORM - 3 FROM THE REVENUE. IT WAS THEREFORE PLEADED THAT THE INSTANT APPEAL S OF THE ASSESSEE S MAY BE ALLOWED TO BE WITHDRAWN. 3 . THE LD. DR CONCEDED TO THE REQUEST OF THE LD.AR. 3 4 . HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE W E ARE INCLINED TO ALLO W THE PRESENT THREE APPEAL S OF THE ASSESSEE S TO BE WITHDRAWN YIELDING TO THE PRAYER OF THE LD. A R S AS THE ASSESSEE S HA VE PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORM NO.1 & 2 AND ALSO RECEIVED FROM NO.3 EXCEPT IN THE CASE ITA NO.1068/HYD/2017 WHEREIN THE ASSESSEE IS AWAITING TO RECEIVE ONLY FORM - 3 FROM THE REVENUE. THE LD. DR HAS ALSO CONCEDED TO THE REQUEST OF THE LD. AR S . A CCORDINGLY WE HEREBY DISMISS THE INS TANT APPEAL S OF THE ASSESSEE S BEFORE US 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 RESPECTIVE APPEAL /S . I T IS ORDERED ACCORDINGLY. 5. IN THE RESULT APP EALS OF THE THREE ASSESSEES ARE DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE 15 TH MARCH 2021. SD/ - SD/ - (S.S. GODARA) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD DATED: 15 TH MARCH 2021. OKK 4 COPY TO: - 1) (I) SMT. ALLAHARI VIJAYA BHARATHI L/R OF LATE SRI A. RANGA RAO FLAT NO.610 6 TH FLOOR BABUKHAN ESTATE BASHEERBAGH HYDERABAD. (II) BHUVANESH REALTORS PRIVATE LIMITED SY. NO. 64 NCC HOUSE MADHAPUR HYDERABAD 500 081. (III) M/S. APURVA TEXTILES C/O. PAWAN KUMAR CHAKRAPANI M/S. V.M. CHAKRAPANI & CO. CHARTERED ACCOUNTANTS 5 - 5 - 8/9 & 10 2 ND FLOOR SRINIVASA BUILDING RANIGUNJ SECUNDERABAD 50 003. 2) (I) INCOME TAX OFFICER 24 - 2 - 438 GNT ROAD DARGAMITTA NELLORE 524 003. (II) ASST. COMMISSIONER OF INCOME TAX CIRCLE - 1(2) 7 TH FLOOR B - BLOCK IT TOWERS HYDERABAD 500 004. (III) ACIT CIRCLE - 1(1) TIRUPATI. 3) (I) THE CIT(A) TIRUPATI. (II) THE CIT (A) - I HYDERABAD. (III) THE CIT (A) - TIRUPATI. 4) (I) THE PR. CI T TIRUPATI. (II) THE PR. CIT CIRCLE - 1 HYDERABAD. (III) THE PR. CIT TIRUPATI. 5) THE DR ITAT HYDERABAD 6) GUARD FILE