Satti Venkata Krishna Reddy,, Hyderabad v. Dy. Commissioner of Income Tax, Central Circle-3, Hyderabad

ITA 1221/Hyd/2017 | 2010-2011
Pronouncement Date: 18-03-2021 | Result: Dismissed

Appeal Details

RSA Number 122122514 RSA 2017
Assessee PAN AACCC9946Q
Bench Hyderabad
Appeal Number ITA 1221/Hyd/2017
Duration Of Justice 3 year(s) 8 month(s) 5 day(s)
Appellant Satti Venkata Krishna Reddy,, Hyderabad
Respondent Dy. Commissioner of Income Tax, Central Circle-3, Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 18-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB-B
Tribunal Order Date 18-03-2021
Date Of Final Hearing 18-02-2021
Next Hearing Date 18-02-2021
Last Hearing Date 06-04-2018
First Hearing Date 07-10-2020
Assessment Year 2010-2011
Appeal Filed On 13-07-2017
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S. GODARA JUDICIAL MEMBER AND SHRI L.P. SAHU ACCOUNTANT MEMBER ITA NO. A.Y. APPELLANT RESPONDENT 303 & 304/HYD/19 201 3 - 14 201 4 - 15 CROWN BEERS INDIA PVT. LTD. H YDERABAD [PAN: AACCC9946Q ] D CIT WARD 1 ( 2 ) HYDERABAD 700 & 701 /HYD/1 8 2007 - 08 & 2008 - 09 L/H SRI NARSINGA REDDY TOUTIREDDY (L/H OF LATE KALPANA DEVI TOUTIREDDY) WARANGAL [PAN: ADIPV7622C ] ACIT CIRCLE 1 WARANGAL 12 21 /HYD /1 7 201 0 - 11 SETTI VENKATA KRISHNA REDDY HYDERABAD [PAN: AAIPK5437H ] DCIT CENTRAL CIRCLE 3 HYDERABAD FOR ASSESSEE : SH. K. SAI PRASAD AR FOR REVENUE : SHRI ROHIT MUJUMDAR DR DATE OF HEARING : 18 - 02 - 202 1 DATE OF PRONOUNCEMENT : 18 - 0 3 - 2 021 O R D E R PER BENCH : SL. ITA NO. AY AUTHORITYS ORDER DATED/CASE NO. PROCEEDINGS U/S 01 303 & 304 /H/19 201 3 - 14 & 2014 - 15 CIT(A) - 1 HYD CASE NO.0047&0209/16 - 17 DT. 27.12.2018 143(3) - 2 - 2. 700 & 701 /HYD/1 8 20 07 - 08 & 2008 - 09 CIT(A) - 3 HYD CASE NO. 161 & 160/15 - 16 DATED 30.01.2018 271(1)(C) 3. 12 21 /HYD/1 7 201 0 - 11 CIT(A) - 12 HYD. CASE NO.150/14 - 15 DATED 16.11.2016 143(3) R.W.S. 147 2. AT THE OUTSET WE ARE INFORMED DURING THE COURSE OF HEARING FROM THE ASSESSEES SIDE THAT THEY HAVE FILED FOR SETTLEMENT BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME - 2020 IN PRESCRIBED FORM (S) NO.1 & 2 BUT FORM(S) - 3 IN VIEW THEREOF ARE YET TO BE ISSUED. 3. THE ASSESSEES SOLE IDENTICAL PLEA IN ALL THESE CASES IS THAT SINCE THE DEPARTMENT IS YET TO FINALISE THE IR SETTLEMENT PLEAS THESE APPEALS MAY NOT BE DISMISSED AS WITHDRAWN AS ON DATE. WE FIND NO MERIT IN ASSESSEES CONTENTIONS PER SE. THE FACT REMAINS THAT THE ASSESSEES HAVE ALREADY FILED FOR SETTLEMENT BEWNEFIT AND THEREFORE NO PURPOSE WOULD BE SERVED IF ALL THESE APPEALS ARE KEPT PENDING TILL THE TIME THE ABOVE STATED SETTLEMENT SCHEME IS IN OPERATION . WE THEREFORE DISMISS THESE AP PEALS AS WITHDRAWN WITH A RIDER THAT IT SHALL BE VERY MUCH OPEN FOR ALL ASSESSEES TO FILE FOR REVIVAL OF THESE CASES IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED TO THEM FOR TECHNICAL REASONS. ORDERED ACCORDINGLY. 4. T HESE ASSESSEES APPEALS ARE DISMISSED AS WITHDRAWN IN ABOVE TERMS. A COPY OF THIS COMMON ORDER BE PLACED IN THE RESPECTIVE CASE FILES. ORDER PRONOUNCED IN THE OPEN COURT ON THE 18 TH MARCH 2021 SD/ - SD/ - ( L.P. SAHU ) ( S.S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18 TH MARCH 2021. *GMV. - 3 - COPY OF THE ORDER FORWARDED TO: I. (I) CROWN BEERA INDIA P LTD. 510/511 MINERVA HOUSE S.D.ROAD SECUNDERABAD 500 003 ( I I) D CIT WARD 1(2) HYD. (II I ) CIT (A) - 1 HYD. (I V ) PR.CIT - 1 HYDERABAD ( V ) DR ITAT HYD. (VI) GUARD FILE . (II) (I) L/H: SRI NARSINGA REDDY TOUTIREDDY (LEGAL HEIR OF LATE KALPAN A DEVI TOUTIREDDY) C/O CH.. PARTHASARATHY & CO. 1 - 1 - 298/B/3 1 ST FLOOR SOWBHAGYA AVENUE ST.NO.1 ASHOK NAGAR HYDERABAD 500 020 (I I ) ACIT CIRCLE 1 WARANGAL (II I ) J CIT WARANGAL RANGE WARANGAL . (I V ) CIT(A) - 3 HYD. ( V ) PR.CIT - 3 HYDERABAD (VI) DR ITAT HYD. (VII) GUARD FILE III. (I) SHRI SATTI VENKATA KRISHNA REDDY C/O CH. PARTHASARATHY & CO. 1 - 1 - 298/2/B/3 1 ST FLOOR SOWBHAGYA AVENUE ST.NO.1 ASHOK NAGAR HYDERABAD 500 020 ( I I) DCIT CENTRAL CIRCLE 3 HYD. (II I ) ACIT C ENTRAL RANGE 2 HYD. (IV ) CIT(A) - 12 HYD. ( V ) PR.CIT (CENTRAL) HYDERABAD (VI) DR ITAT (VII) GUARD FILE