Aleti Indra karan Reddy , Hyderabad v. Income Tax Officer, Ward-4(1), Hyderabad

ITA 1808/Hyd/2019 | 2011-2012
Pronouncement Date: 15-03-2021 | Result: Dismissed

Appeal Details

RSA Number 180822514 RSA 2019
Assessee PAN AKKPB3762G
Bench Hyderabad
Appeal Number ITA 1808/Hyd/2019
Duration Of Justice 1 year(s) 2 month(s) 29 day(s)
Appellant Aleti Indra karan Reddy , Hyderabad
Respondent Income Tax Officer, Ward-4(1), Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 15-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 15-03-2021
Date Of Final Hearing 11-03-2021
Next Hearing Date 11-03-2021
Last Hearing Date 07-01-2021
First Hearing Date 07-01-2021
Assessment Year 2011-2012
Appeal Filed On 16-12-2019
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH SMC HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER ITA NOS. 1803/HYD/2019 A.Y. 2011 - 12 SACHIN BASLAS HYDERABAD. PAN: AKKPB 3762 G VS. INCOME TAX OFFICER WARD - 10(1) HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI K.C. DEVDAS REVENUE BY: SHRI M.N. MURTHY NAIK DR ITA NOS. 18 08/HYD/2019 A.Y. 2011 - 12 ALETI INDRA KARAN REDDY HYDERABAD. PAN: AENPK 9984 N VS. INCOME TAX OFFICER WARD - 4(1) HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI K.C. DEVDAS REVENUE BY: SHRI M.N. MURTHY NAIK DR DATE OF HEARING: 11/03/2021 DATE OF PRONOUNCEMENT: 15 /03/2021 ORDER BOTH THESE APPEALS ARE FILED BY THE ASSESSEES. ITA NO. 1803/HYD/2019 IS FILED AGAINST THE ORDER OF THE LD. CIT(A) - 6 HYDERABAD IN APPEAL NO. 10684/2018 - 19/B3/CIT(A) - 6 DATED 31/5/2019 AND ITA NO. 1808/HYD/2019 IS FILED AGAINST THE ORDER OF THE 2 LD. CIT(A) - 1 HYDERABAD IN APPEAL NO. 10559/2018 - 19/ITO - 4(1)/CIT(A) - 1/HYD/2019 - 20 DATED 23/10/2019 PASSED U/S. 143(3) R.W.S 147 AND U/S. 250(6) OF THE ACT. 2. AT THE OUTSET LD. AR SUBMITTED BEFORE US THAT BOTH THE ASSESSEES DESIRE TO AVAIL VIVAD SE VISWAS SCHEM E. HE FURTHER SUBMITTED THAT THE ASSESSEES COULD NOT FILE FORM NO.1 & 2 DUE TO PAUCITY OF TIME HOWEVER THEY ASSURED THE BENCH THAT THE FORM NO.1&2 SHALL BE FILED SHORTLY. 3. THE LD. DR SUBMITTED THAT IF THE ASSESSEES DESIRE TO AVAIL THE SCHEME THE REVEN UE HAS NO OBJECTION. 4. HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE I AM INCLINED TO TREAT THE APPEALS OF THE ASSESSEES AS WITHDRAWN RELYING ON THE DECISION OF THE HONBLE HIGH COURT OF MADRAS IN THE CASE OF DCIT VS. M/S. KEYARAM HOTELS P. LTD IN T.C.A. NO. 694 OF 2019 DATED 13/10/2020 WHEREIN IT WAS HELD AS UNDER: 7. AS OBSERVED THE ASSESSEE IS GIVEN LIBERTY TO RESTORE THIS APPEAL IN THE EVENT THE ULTIMATE DECISION TO BE TAKEN ON THE DECLARATION TO BE FILED BY THE ASSESSEE UNDER SECTION 4 O F THE SAID ACT IS NOT IN FAVOUR OF THE ASSESSEE. IF SUCH A PRAYER IS MADE THE REGISTRY SHALL ENTERTAIN THE PRAYER WITHOUT INSISTING UPON ANY APPLICATION TO BE FILED FOR CONDONATION OF DELAY IN RESTORATION OF THE APPEAL AND ON SUCH REQUEST MADE BY THE ASSE SSEE BY FILING A MISCELLANEOUS PETITION FOR RESTORATION THE REGISTRY SHALL PLACE SUCH PETITION BEFORE THE DIVISION BENCH FOR ORDERS. 3 ACCORDINGLY I HEREBY DISMISS THE APPEALS OF THE ASSESSEES AS WITHDRAWN GRANTING LIBERTY TO THE ASSESSEES TO FILE MISCELLANEOUS PETITION/S BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THE RESPECTIVE APPEAL IF THE ASSESSEE/S CASE IS NOT ACCEPTED IN THE VIVAD - SE - VISHWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON. IT IS ORDE RED ACCORDINGLY. 5. IN THE RESULT APPEALS FILED BY THE ASSESSEES ARE DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE 15 TH MARCH 2021. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD DATED: 15 TH MARCH 2021. OKK COPY TO: - 1) (I) SACHIN BASLAS FLAT NO. 307 8 - 2 - 393/3/B MOUNT MERU APT ROAD NO. 5 BANJARA HILLS HYDERABAD 500 034. (II) ALETI INDRA KARAN REDDY 8 - 5 - 210/13/501 VYSYA BANK COLONY OLD BOWENPALLY TIRUMALAGIRI HYDERABAD 500 011. 2) (I) INCOME TAX OFFICER WARD - 10(1) IT TOWERS 5 TH FLOOR SHANTHI NAGAR HYDERABAD. (II) INCOME TAX OFFICER WARD - 4(1) IT TOWERS SHANTHI NAGAR HYDERABAD. 3) (I) THE CIT (A) - 6 HYDERABAD. (II) THE CIT (A) - 1 HYDERABAD. 4) (I) THE PRINCIPAL COMMISSIONER OF INCOME TAX - 6 HYDERABAD. (II) THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1 HYDERABAD. 5) THE DR ITAT HYDERABAD 6) GUARD FILE