Jagan Mohan Reddy, Hyderabad v. Income Tax Officer, Ward-15(1), Hyderabad

ITA 2276/Hyd/2017 | 2013-2014
Pronouncement Date: 31-03-2021 | Result: Dismissed

Appeal Details

RSA Number 227622514 RSA 2017
Assessee PAN ACXPB3948H
Bench Hyderabad
Appeal Number ITA 2276/Hyd/2017
Duration Of Justice 3 year(s) 3 month(s) 1 day(s)
Appellant Jagan Mohan Reddy, Hyderabad
Respondent Income Tax Officer, Ward-15(1), Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 31-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB-A
Tribunal Order Date 31-03-2021
Date Of Final Hearing 27-04-2021
Next Hearing Date 27-04-2021
Last Hearing Date 25-04-2019
First Hearing Date 02-12-2020
Assessment Year 2013-2014
Appeal Filed On 29-12-2017
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A / B : HYDERABAD (THROUGH VIRTUAL HEARING ) BEFORE HONBLE JUSTICE P.P. BHAT T PRESIDENT A ND SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER ITA NO. AY & BENCH APPELLANT RESPONDENT AR DR 597/HYD/2019 2014 - 15 A BENCH SHRI BADWELU SUBBA REDDY HYDERABAD - 500 033 PAN ACXPB 3948H DCIT CENTRAL CIRCLE 2(4) HYDERABAD. NONE YVST SAI CIT - DR 598/HYD/2019 2014 - 15 A BENCH SMT. BADWELU JYOTHI HYDERABAD - 500 033 PAN AHEPB 4197Q - DO - NONE YVST SAI CIT - DR 599/HYD/2019 2015 - 16 A BENCH SMT. BADWELU JYOTHI HYDERABAD - 500 033 PAN AHEPB 4197Q - DO - NONE YVST SAI CIT - DR 442/HYD/2015 2007 - 08 B BENCH SHRI NIMMALA ANJAIAH HYDERABAD. PAN AKBPA 8824H ACIT CIRCLE 6(1) HYDERABAD S. RAMA RAO ROHIT MUJUMDAR 1 525/HYD/2019 2012 - 13 B BENCH M/S. IRISS ELECTRONIC TRAVEL DISTRIBUTION PVT. LTD. HYDERABAD - 500 033 PAN AABCI 7340D ITO WARD 2(1) HYDERABAD. Y.V. BHANU NARAYANA RAO ROHIT MUJUMDAR 201/HYD/2020 2012 - 13 B BENCH M/S. MODI VENTURES SECUNDERABAD - 500 003 PAN AAJFM 0646D ITO WARD 10(4) HYDERABAD. S. RAMA RAO ROHIT MUJUMDAR 2276/HYD/2017 2013 - 14 A BENCH SRI JAGAN MOHAN REDDY GONAY SECUNDERABAD. PAN AGKPG 7225M ITO WARD 15(1) HYDERABAD. D. RANGA RAO SUNIL KUMAR PANDEY 1006/HYD/2018 2014 - 15 B BENCH SMT. SEEMA RANI AGARWAL HYDERABD - 500 029 PAN ABYPA 0232H D C I T CIRCLE 10(1) HYDERABAD. K.C. DEVDAS ROHIT MUJUMDAR 2 1703/HYD/2019 2016 - 17 B BENCH SMT. SAMREDDY LATHA HYDERABAD - 500 005 PAN AFQPL 4952B I T O WARD 8(2) HYDERABAD. B. SHANTHI KUMAR ROHIT MUJUMDAR 61/HYD/2020 2016 - 17 B KANEEZ SUGRA JAFFARI HYDERABAD. PAN - AQRPJ1262C INCOME - TAX OFFICER WARD 14(5) HYDERABAD SANJAY SHARDA ROHIT MUJUMDAR 676/HYD/2017 2013 - 14 B BALABHARATHI DEVI MEDABALMI HYDERABAD. PAN - ANEPB5558R ASST. COMMISSIONER OF INCOME - TAX CIRCLE 6(1) HYDERABAD. S.P. CHIDAMBAR AM ROHIT MUJUMDAR 1711/HYD/2019 2016 - 17 B RATNADEEP SUPER MARKET PVT. LTD. SECUNDERABAD PAN - AABCR 8939B DY. COMMISSIONER OF INCOME - TAX CIRCLE 3(1) HYDERABAD. S. PHANINDRA FOR AV RAGHURAM ROHIT MUJUMDAR DATE OF HEARING 31/03/2021 DATE OF PRONOUNCEMENT 31/03/2021 ORDER PER BENCH : ALL THE SE CAPTIONED APPEALS ARE FILED BY THE ASSESSEES AGAINST THE RESPECTIVE ORDERS OF THE LD. CIT (A). 2. AT THE OUTSET NONE APPEARED BEFORE US IN THE CASES OF ITA NO. 597 598 AND 599/HYD/2019 . HOWEVER F ROM THE RECORD WE FIND THAT THESE ASSESSEE S HAVE FILED LETTERS STATING THAT THE Y HAVE OPT ED TO AVAIL VIVAD - SE - VISHWAS SCHEME AND HAVE FILED FORM 1 & 2 BEFORE THE REVENUE AND THE REVENUE HAS ALSO ISSUED FORM - 3. T HEREFORE WE PROCEED TO DISPOSE OFF THESE APPEALS IN THIS CONSOLIDATED O RDER . 3 3. BEFORE US THE LD . ARS OF THE OTHER RESPECTIVE ASSESSEES SUBMITTED THAT ALL THE ASSESSEES IN THE INSTANT APPEALS DESIRE TO WITHDRAW THEIR RESPECTIVE APPEALS AS THEY HAVE OPTED TO AVAIL VIVAD SE VISHWAS SCHEME. THEY FURTHER INFORMED US THAT IN ALL THE CASES THE ASSESSEES HAD FILED FORM NO.1 & 2 AND ALSO RECEIVED FORM - 3 FROM THE REVENUE EXCEPT IN THE CASE OF ITA NO. 201/HYD/2020 . FURTHER THE LD. AR IN THE CASE OF ITA NO. 1525 /HYD/201 9 HAS SUBMITTED THAT THE ASSESSEE HAD ALSO RECEIVED FORM NO.5. IT WAS THEREFORE PLEADED THA T ALL THESE APPEALS MAY BE ALLOWED TO BE WITHDRAWN. 4. THE LD. DRS CONCEDED TO THE REQUEST OF THE LD. ARS. 5. HAVING HEARD BOTH THE SIDES THROUGH VIDEO CONFERENCE WE ARE INCLINED TO ALLOW ALL THE INSTANT APPEALS OF THE ASSESSEES TO BE WITHDRAWN YIELDING TO THE PRAYER OF THE LD. ARS AS ALL THE ASSESSEES BEFORE US HAVE PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORMS NO.1 & 2 A ND IN MOST OF THE CASES FORM NO.3 IS ALSO RECEIVED FROM THE REVENUE . THE LD. DRS HAVE ALSO CONCEDED TO THE REQUEST OF THE LD. ARS. ACCORDINGLY WE HEREBY DISMISS ALL THE INSTANT APPEALS OF THE ASSESSEES AS WITHDRAWN. HOWEVER WE ALSO MAKE IT CLEAR THAT I F THE ASSESSEE/S 4 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 THEIR RESPECTIVE APPEAL/S. IT IS ORDERED ACCORDINGLY. 6. IN THE RESULT ALL THE ABOVE MENTIONED APPEALS OF THE ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST MARCH 2021. SD/ - SD/ - (P.P. BHATT) (A. MOHAN ALANKAMONY) PRESIDENT ACCOUNTANT MEMBER HYDERABAD DATED: 31 ST MARCH 2021 OKK/KV/PR/MG SR. PS COPY TO : SHRI BADWELU SUBBA REDDY S/O B GOPALA REDDY PLOT NO. 30 JYOTHI FAIRVIEW ROAD NO. 3 NANDAGIRI HILLS HYDERABAD - 500 033 DCIT CENTRAL CIRCLE 2(4) HYDERABAD. PR. CIT - CENTRAL HYDERABAD. CIT(A) - 12 HYDERABAD. DR ITAT HYDERABAD. GUARD FILE. SMT. BADWELU JYOTHI W/O B. SUBBA REDDY PLOT NO. 30 JYOTHI FAIRVIEW ROAD NO. 3 NANDAGIRI HILLS HYDERABAD - 500 033 - DCIT CENTRAL CIRCLE 2(4) HYDERABAD. PR. CIT - CENTRAL HYDERABAD. CIT(A) - 12 HYDERABAD. DR ITAT HYDERABAD. GUARD FILE. 5 SHRI NIMMALA ANJAIAH C/O S. RAMA RAO ADVOCATE FLAT NO. 102 SHREYAS ENCLAVE 3 - 6 - 643 STREET NO. 9L HIMAYAT NGAR HYD. . ACIT CIRCLE 6 (1) HYD. PR. CIT - VI HYDERABAD. CIT(A) - 1 HYDERABAD. DR ITAT HYDERABAD. GUARD FILE. M/S. IRISS ELECTRONIC TRAVEL DISTRIBUTION PVT. LTD. 58 & 59 NAGARJUNA HILLS PUNJAGUTTA HYDERABAD - 500 0 82 ITO WARD 2(1) HYDERABAD. PR. CIT - 2 HYDERABAD. CIT(A) - 2 HYDERABAD. DR ITAT HYDERABAD. GUARD FILE. M/S. MODI VENTURES 5 - 4 - 187/3 & 4 2 ND FLOOR SOHAM MANSION M.G. ROAD SECUNDERABAD0500 003 ITO WARD 10(4) HYDERABAD. PR. CIT - 6 HYDERABAD. CIT(A) - 6 HYDERABAD. DR ITAT HYDERABAD. GUARD FILE. SRI JAGAN MOHAN REDDY GONAY 2 - 2 - 74 MACHA BOLLARAM OPP. SVSR SCHOOL SECUNDERABAD. ITO WARD 15(1) HYDERABAD. PR. CIT - 7 HYDERABAD. CIT(A) - 7 HYDERABAD. DR ITAT HYDERABAD. GUARD FILE. SMT. SEEMA RANI AGARWAL 3 - 6 - 18/1 SADYAR JUNG LANE HIMAYATNAGAR HYDERABD - 500 029 D C I T CIRCLE 10(1) HYDERABAD. PR. CIT - 6 HYDERABAD. CIT(A) - 6 HYDERABAD. DR ITAT HYDERABAD. GUARD FILE. SMT. SAMREDDY LATHA 8 - 5 - 132/128 DURGANAGAR MAILARDEVPALLY RAJENDRANAGAR HYDERABAD - 500 005 I T O WARD 8(2) HYDERABAD. PR. CIT - 2 HYDERABAD. CIT(A) - 2 HYDERABAD. DR ITAT HYDERABAD. GUARD FILE. 1 SMT. KANEEZ SUGRA JAFFARI H.NO. 9 - 4 - 86/267 SALARJUNG COLONY HYDERABAD 500 008 2 ITO WARD 14(5) HYDERABAD. 3 CIT(A) 6 HYDERABAD 4 PR. CIT 6 HYDERABAD. 5 ITAT DR HYDERABAD 6 GUARD FILE. 1 BALABHARATHI DEVI MEDABALMI H.NO. 8 - 3 - 833 FLAT NO. 401 TULASI APARTMENTS SRINAGAR COLONY HYDERABAD 500 73 2 ACIT CIRCLE 6(1) ROOM NO. 622 IT TOWERS 6 TH FLOOR B BLOCK AC GUARDS HYDERABAD 500 004 6 3 CIT(A) 6 HYDERABAD 4 PR. CIT 6 HYDERABAD. 5 ITAT DR HYDERABAD 6 GUARD FILE. 1 M/S RATNADEEP SUPER MARKET (P) LIMITED D - 18 VIKARAMPURI COLONY SECUNDERABAD. 2 DCIT CIRCLE 3(1) HYDERABAD. 3 CIT(A) 3 HYDERABAD 4 PR. CIT 3 HYDERABAD. 5 ITAT DR HYDERABAD 6 GUARD FILE.