Tara , Nellore v. Income Tax Officer, Ward-2, Nellore

ITA 1335/Hyd/2019 | 2011-2012
Pronouncement Date: 17-03-2021 | Result: Dismissed

Appeal Details

RSA Number 133522514 RSA 2019
Assessee PAN AAACC0390G
Bench Hyderabad
Appeal Number ITA 1335/Hyd/2019
Duration Of Justice 1 year(s) 6 month(s) 21 day(s)
Appellant Tara , Nellore
Respondent Income Tax Officer, Ward-2, Nellore
Appeal Type Income Tax Appeal
Pronouncement Date 17-03-2021
Appeal Filed By Assessee
Tags VSVS
Order Result Dismissed
Bench Allotted DB-A
Tribunal Order Date 17-03-2021
Last Hearing Date 22-02-2021
First Hearing Date 22-02-2021
Assessment Year 2011-2012
Appeal Filed On 26-08-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A & B : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU ACCOUNTANT MEMBER ITA NO. A.Y. APPELLANT RESPONDENT 567/HYD/19 2014-15 HM.CLAUSE INDIA PRIVATE LIMITED (IN THE CASE OF ERSTWHILE CENTURY SEEDS PRIVATE LIMITED SINCE MERGED) GOWDAVELLI VILLAGE MEDCHAL MANDAL [PAN: AAACC0390G] DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(2) HYDERABAD 1844/HYD/19 2016-17 KREBS BIOCHEMICALS & INDUSTRIES LIMITED HYDERABAD [PAN: AAACK8355M] ASST. COMMISSIONER OF INCOME TAX CIRCLE-2(1) HYDERABAD 43/HYD/19 2015-16 COMMANDANT 99 BN RAF HAKIMPET PO HYDERABAD [PAN: AAAGC0753K] INCOME TAX OFFICER (TDS) TDS WARD-2(3) HYDERABAD 44/HYD/19 2015-16 45/HYD/19 2015-16 46/HYD/19 2015-16 47/HYD/19 2016-17 949/HYD/18 2003-04 SHRI R.A.ALAGARA RAJA BANGALORE [PAN: AFRPR8206D] DEPUTY COMMISSIONER OF INCOME TAX CC-2(1) HYDERABAD 950/HYD/18 2003-04 1335/HYD/19 2011-12 SMT.TARA NELLORE [PAN: ABIPT7155L] INCOME TAX OFFICER WARD-2 NELLORE 1336/HYD/19 2013-14 1337/HYD/19 2011-12 MRS.PINKY S NELLORE [PAN: AIMPP5906A] INCOME TAX OFFICER WARD-2 NELLORE 1338/HYD/19 2013-14 1786/HYD/18 2015-16 SRI AKSHIT PRAKASH JAIN SECUNDERABAD [PAN: ALWPJ0713A] INCOME TAX OFFICER WARD-10(2) HYDERABAD 947/HYD/17 2012-13 GR INTRACHEM LIMITED HYDERABAD [PAN: AABCG5372M] INCOME TAX OFFICER WARD-2(2) HYDERABAD 1620/HYD/17 2013-14 ASST.COMMISSIONER OF INCOME TAX CIRCLE-2(2) HYDERABAD 2190/HYD/18 2015-16 SRI DEEPESH KUMAR GOLAS HYDERABAD [PAN: AUTPG8435C] INCOME TAX OFFICER WARD-7(3) HYDERABAD VIVAD SE VISWAS :- 2 -: 1564/HYD/16 2014-15 VITAS PHARMA RESEARCH PRIVATE LIMITED HYDERABAD [PAN: AADCV3492K] INCOME TAX OFFICER WARD-17(4) HYDERABAD 1565/HYD/16 2014-15 1566/HYD/16 2014-15 1567/HYD/16 2014-15 1568/HYD/16 2014-15 1569/HYD/16 2014-15 1823/HYD/19 2006-07 M/S.INCOR INFRASTRUCTURE PRIVATE LIMITED HYDERABAD [PAN: AACCG4684K] THE ASST.COMMISSIONER OF INCOME TAX CIRCLE-2(1) HYDERABAD 486/HYD/17 2012-13 FIMA PROPERTIES PRIVATE LIMITED HYDERABAD [PAN: AABCF1681Q] INCOME TAX OFFICER WARD-17(2) HYDERABAD 2165/HYD/18 2012-13 INTERNATIONAL PAPER (INDIA) PRIVATE LIMITED HYDERABAD [PAN: AABCI9364D] INCOME TAX OFFICER WARD-2(3) HYDERABAD 2036/HYD/17 2014-15 SRI VIRENDER KUMAR AGARWAL SECUNDERABAD [PAN: ALWPA1150G] DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(2) HYDERABAD 1714/HYD/18 2013-14 SMT.SEEMA RANI AGARWAL SECUNDERABAD [PAN: ABYPA0232H] ASST.COMMISSIONER OF INCOME TAX CIRCLE-10(1) HYDERABAD 765/HYD/18 2014-15 M/S.NEXT EDUCATION INDIA PRIATE LIMITED HYDERABAD [PAN: AABCH9484P] ASST.COMMISSIONER OF INCOME TAX CIRCLE-16(1) HYDERABAD 709/HYD/18 2014-15 INTEGRATED CLEANROOM TECHNOLOGIES PRIVATE LIMITED HYDERABAD [PAN: AABCI0328R] DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(1) HYDERABAD 1126/HYD/16 2006-07 K.V.KRISHNA REDDY GUDUR VILLAGE & MANDAL KURNOOL DIST. [PAN: BIYPK9335B] THE INCOME TAX OFFICER WARD-2 KURNOOL 1210/HYD/17 1996-97 TO 2001-02 SRI K.MADHUSUDAN GOOTY [PAN: AFXPK6330F] DCIT CENTRAL CIRCLE-4 HYDERABAD (NOW WITH ADDL.CIT KURNOOL) 206/HYD/17 2010-11 THE CITIZEN CO-OPERATIVE SOCIETY LTD. HYDERABAD [PAN: AAAAT3952F] DY.COMMISSIONER OF INCOME TAX CIRCLE-9(1) HYDERABAD 207/HYD/17 2011-12 208/HYD/17 2013-14 1615/HYD/17 2014-15 ASST.COMMISSIONER OF INCOME TAX CIRCLE-9(1) HYDERABAD VIVAD SE VISWAS :- 3 -: 816/HYD/18 2013-14 THE CITIZEN CO-OPERATIVE SOCIETY LTD. HYDERABAD [PAN: AAAAT3952F] DY.COMMISSIONER OF INCOME TAX CIRCLE-9(1) HYDERABAD 723/HYD/19 2014-15 ASST.COMMISSIONER OF INCOME TAX CIRCLE-9(1) HYDERABAD 195/HYD/20 2014-15 FOR ASSESSEE : SHRI K.C.DEVDAS SHRI E.PHALGUNA KUMAR SHRI A.V.RAGHU RAM SHRI B.SATYANARAYANA MURTHY SHRI S.RAMA RAO SHRI A.V.RAGHU RAM SHRI RAVI BHARADWAJ ARS FOR REVENUE : SHRI SUNIL KUMAR PANDEY DR DATE OF HEARING : 22 - 0 2 - 202 1 DATE OF PRONOUNCEMENT : 17 - 0 3 - 2 02 1 O R D E R PER BENCH : THESE ASSESSEES APPEALS ARE DIRECTED AGAINST DIFFER ENT ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) FOR DIFFERENT ASSESSMENT YEARS. 2. AT THE OUTSET WE ARE INFORMED DURING THE COURSE OF HEARING FROM THE ASSESSEES SIDE THAT THEY HAVE FILED F OR SETTLEMENT BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME-2020 IN PRESCRIBED FORM NO.1 & 2 AND FORM(S )-3 IN TUNE THERETO; ALSO STAND ISSUED. 3. THE ASSESSEES SOLE IDENTICAL PLEA IN ALL THESE C ASES IS THAT SINCE THE DEPARTMENT IS YET TO FINALISE THE SETTLEMENT IN TUNE WITH FORM(S)-3 ISSUED UNDER THE SCHEME THESE APPE ALS MAY NOT BE DISMISSED AS WITHDRAWN AS ON DATE. WE FIND NO MERIT IN ASSESSEES CONTENTIONS PER SE. THE FACT REMAINS THAT VIVAD SE VISWAS :- 4 -: THEY HAVE ALREADY BEEN ISSUED FORM(S)-3 NO PURPOSE WOULD BE SERVED IF ALL THESE CASES ARE KEPT PENDING. WE THEREF ORE ORDER THAT THESE APPEALS BE TREATED AS DISMISSED AS WITHDRAWN W ITH A RIDER THAT IT SHALL BE VERY MUCH OPEN FOR ALL ASSESS EES TO FILE FOR REVIVAL OF THESE CASES IF THE SETTLEMENT BENEFIT UN DER THE SCHEME IS DENIED TO THEM FOR TECHNICAL REASONS. 4. ALL THESE CASES ARE DISMISSED AS WITHDRAWN IN ABO VE TERMS. A COPY OF THIS COMMON ORDER BE PLACED IN THE R ESPECTIVE CASE FILES. ORDER PRONOUNCED IN THE OPEN COURT ON THE 17 TH MARCH 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.GO DARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD DATED: 17-03-2021 TNMM VIVAD SE VISWAS :- 5 -: COPY TO : 1.HM.CLAUSE INDIA PRIVATE LIMITED D.NO.6-98/4 SUR VEY NO.563/PART GOWDAVELLI VILLAGE MEDCHAL MANDAL RAN GA REDDY DISTRICT. 2.KREBS BIOCHEMICALS & INDUSTRIES LIMITED 8-2-577/ B PLOT NO.34 3 RD FLOOR MASS HEIGHTS ROAD NO.8 BANJARA HILLS HYDERABAD. 3.COMMANDANT 99 BN RAF HAKIMPET PO. C/O.SEKHAR & CO. 133/4 R.P.ROAD SECUNDERABAD. 4.SHRI R.A.ALAGARA RAJA H.NO.185 23 RD CROSS 19 TH MAIN KENCHANAHALLI RAJARAJESHWARI NAGAR BANGALORE. 5.SMT.TARA D.NO.13-142 MANDAPALA STREET NELLORE. 6.MRS.PINKY S. D.NO.13-142 MANDAPALA STREET NELLO RE. 7.SRI AKSHIT PRAKASH JAIN FLAT NO.103 3-2-220/224 SRI LAXMI INDRA APARTMENTS SECUNDERABAD. 8.GR INTRACHEM LIMITED C/O.P.R.DATLA & CO. CHARTE RED ACCOUNTANTS 6-3-788/A/9 FIRST FLOOR DURGA NAGAR AMEER PET HYDERABAD. 9.SRI DEEPAK KUMAR GOLAS D.NO.15-8-511/1 FEELKHAN A HYDERABAD. 10.VITAS PHARMA RESEARCH PRIVATE LIMITED 12 APARN A ORCHIDS MADHAPUR HYDERABAD. 11.M/S.INCOR INFRASTRUCTURE PRIVATE LIMITED C/O.VENUGOPAL & CHENOY CHARTERED ACCOUNTANTS TILA K ROAD HYDERABAD. 12.FIMA PROPERTIES PRIVATE LIMITED 6-3-596/95/A N AVEEN NAGAR ROAD NO.1 BANJARA HILLS HYDERABAD. 13.INTERNATIONAL PAPER (INDIA) PRIVATE LIMITED 8 TH FLOOR KRISHE SAPPHIRE HITECH CITY MADHAPUR HYDERABAD. 14.SRI VIRENDER KUMAR AGARWAL 105 SURYA TOWERS S.P.ROAD SECUNDERABAD. VIVAD SE VISWAS :- 6 -: 15.SMT.SEEMA RANI AGARWAL F.NO.105 1 ST FLOOR SURYA TOWERS S.P.ROAD SECUNDERABAD. 16.INTEGRATED CLEANROOM TECHNOLOGIES PRIVATE LIMITE D 8-3- 903/F/11 FLAT NO.303 SURABHI LOTUS APARTMENTS NAGARJUNA NAGAR COLONY AMEER PET HYDERABAD. 17.K.V.KRISHNA REDDY. C/O.B.NARSING RAO & CO. CHARTERED ACCOUNTANTS PLOT NO.554 ROAD NO.92 JUB ILEE HILLS HYDERABAD. 18.SRI K.MADHUSUDAN C/O.K.VASANTKUMAR A.V.RAGHU RAM P.VINOD ADVOCATES 610 BABUKHAN ESTATE BASHEERBAGH HYDERABAD. 19.M/S.THE CITIZEN CO-OPERATIVE SOCIETY LTD. 11-7- 194 CITIZEN HOUSE HUDA COLONY SAROORNAGAR HYDERABAD. 20.THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2( 2) HYDERABAD. 21.THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL C IRCLE- 2(2) HYDERABAD. 22.THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3( 2) HYDERABAD. 23.THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2( 1) HYDERABAD. 24.THE DCIT CENTRAL CIRCLE-4 HYDERABAD (NOW WITH ADDL.CIT KURNOOL RANGE). 25.THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-9( 1) HYDERABAD. 26.THE ASST.COMMISSIONER OF INCOME TAX CIRCLE-2(1) HYDERABAD. 27.THE ASST.COMMISSIONER OF INCOME TAX CIRCLE-2(2) HYDERABAD. VIVAD SE VISWAS :- 7 -: 28.THE ASST.COMMISSIONER OF INCOME TAX CIRCLE-10(1 ) HYDERABAD. 29.THE ASST.COMMISSIONER OF INCOME TAX CIRCLE-9(1) HYDERABAD. 30.THE INCOME TAX OFFICER (TDS) TDS WARD-2(3) HYDERABAD. 31.THE INCOME TAX OFFICER WARD-2 NELLORE. 32.THE INCOME TAX OFFICER WARD-10(2) HYDERABAD. 33.THE INCOME TAX OFFICER WARD-2(2) HYDERABAD. 34.THE INCOME TAX OFFICER WARD-17(4) HYDERABAD. 35.THE INCOME TAX OFFICER WARD-17(2) HYDERABAD. 36.THE INCOME TAX OFFICER WARD-2(3) HYDERABAD. 37.THE INCOME TAX OFFICER WARD-2 KURNOOL. 38.THE INCOME TAX OFFICER WARD-7(3) HYDERABAD. 39.CIT(APPEALS)-2 NEW DELHI. 40.CIT(APPEALS)-2 HYDERABAD. 41.CIT(APPEALS)-3 BENGALURU. 42.CIT(APPEALS)-TIRUPATI. 43.CIT(APPEALS)-6 HYDERABAD. 44.CIT(APPEALS)-8 HYDERABAD. 45.CIT(APPEALS)-5 HYDERABAD. 46.CIT(APPEALS)-3 HYDERABAD. 47.CIT(APPEALS)-4 HYDERABAD. 48.CIT(APPEALS)-KURNOOL. VIVAD SE VISWAS :- 8 -: 49.CIT(APPEALS)-7 HYDERABAD. 50.THE PR.CIT DELHI-2 NEW DELHI. 51.THE PR.CIT-2 HYDERABAD. 52.THE PR.CIT BENGALURU-3 BENGALURU. 53.THE PR.CIT TIRUPATI. 54.THE PR.CIT-6 HYDERABAD. 55.THE PR.CIT-2 HYDERABAD. 56.THE CIT-TDS HYDERABAD. 57.THE PR.CIT-5 HYDERABAD. 58.THE PR.CIT-3 HYDERABAD. 59.THE PR.CIT-4 HYDERABAD. 60.THE PR.CIT-KURNOOL. 61.THE PR.CIT-7 HYDERABAD. 62.D.R. ITAT HYDERABAD. 63.GUARD FILE.