Gunti Ashwin Kumar , Hyderabad v. Income Tax Officer, Ward-9(2), Hyderabad

ITA 2365/Hyd/2018 | 2009-2010
Pronouncement Date: 19-03-2021 | Result: Dismissed

Appeal Details

RSA Number 236522514 RSA 2018
Assessee PAN AAEHG1787Q
Bench Hyderabad
Appeal Number ITA 2365/Hyd/2018
Duration Of Justice 2 year(s) 2 month(s) 25 day(s)
Appellant Gunti Ashwin Kumar , Hyderabad
Respondent Income Tax Officer, Ward-9(2), Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 19-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB-B
Tribunal Order Date 19-03-2021
Date Of Final Hearing 16-03-2021
Next Hearing Date 16-03-2021
Last Hearing Date 24-02-2020
First Hearing Date 03-05-2019
Assessment Year 2009-2010
Appeal Filed On 24-12-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA JUDICIAL MEMBER AND LAXMI PRASAD SAHU ACCOUNTANT MEMBER S.NO. ITA NO. AY APPELLANT RESPONDENT 01 2360/H/2018 2009 - 10 GUNTI PRASAD (HUF) HYDERABAD. PAN AAEHG1787Q INCOME - TAX OFFICER WARD 9(2) HYDERABAD. 02 & 03 2361 & 2362/H/2018 2009 - 10 & 2011 - 12 GUNTI PRASAD HYDERABAD. PAN - AFDPG3013M - DO - 0 4 2363/H/2018 2009 - 10 GUNTI ANIL KUMAR HYDERABAD. PAN - ADEPG 7609Q - DO - 5 2364/H/2018 2009 - 10 GUNTI NAVEEN KUMAR HYDERABAD. PAN - AHLPG 6874C - DO - 6 2365/H/2018 2009 - 10 GUNTI ASHWIN KUMAR HYDERABAD PAN - ADEPG 7603E - DO - ASSESSEE BY: SHRI K.C. DEVDAS REVENUE BY: SHRI ROHIT MUJUMDAR & SHRI YVST SAI DATE OF HEARING: 1 6 /0 3 /2021 DATE OF PRONOUNCEMENT: 19 /0 3 /2021 O R D E R PER BENCH: T HESE APPEALS FILED BY DIFFERENT ASSESSEES ARE DIRECTED AGAINST CIT(A) - 7 HYDERABADS SEPARATE ORDERS INVOLVING PROCEEDINGS U/S 271(1)(C) AND 153A THE INCOME TAX ACT 1961 ; IN SHORT THE ACT. ITA NO S . 2360 /HYD/ 20 1 8 AND OTHERS GUNTI PRASAD (HUF) AND OTHERS. : - 2 - : 2. AT THE OUTSET LD. AR SUBMITTED BEFORE US THAT THE ASSESSEE S DESIRE TO AVAIL VIVAD SE VISWAS SCHEME. HE FURTHER SUBMITTED THAT THE ASSESSEE S COULD NOT FILE FORM NO.1 & 2 DUE TO PAUCITY OF TIME HOWEVER HE ASSURED THE BENCH THAT THE FORM NO.1&2 SHALL BE FILED SHORTLY. 3. THE LD. DR SUBMITTED THAT IF THE ASSESSEE S DESIRE TO AVAIL THE VIVAD SE VISHWAS SCHEME 2020 THE REVENUE HAS NO OBJECTION. 4. HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE WE ARE INCLINED TO TREAT THE INSTANT APPEAL S OF THE ASSESSEE S AS WITHDRAWN RELYING ON THE DECISION OF THE HONBLE HIGH COURT OF MADRAS IN THE CASE OF DCIT VS.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: - 3. THE LEARNED COUNSEL FOR THE RESPONDENT / ASSESSEE ON INSTRUCTIONS SUBMITTED THAT THE RESPONDENT / ASSESSEE INTENDS TO AVAIL THE BENEFIT OF VIVAD SE VISHW AS SCHEME (VVS SCHEME FOR BREVITY) AND IN THIS REGARD THE ASSESSEE IS TAKING STEPS TO FILE THE APPLICATION / DECLARATION IN FORM NO.1. . .. 7. AS OBSERVED THE ASSESSEE IS GIVEN LIBERTY TO RESTORE THIS APPEAL IN THE EVENT THE ULTIMATE DECISION TO B E TAKEN ON THE DECLARATION TO BE FILED BY THE ASSESSEE UNDER SECTION 4 OF 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 ITA NO S . 2360 /HYD/ 20 1 8 AND OTHERS GUNTI PRASAD (HUF) AND OTHERS. : - 3 - : APPLICATION TO BE FILED FOR CONDONATION OF DELAY IN RESTORATION OF THE APPEAL AND ON SUCH REQUEST MADE BY THE ASSESSEE BY FILING A MISCELLANEOUS PETITION FOR RESTORATION THE REGISTRY SHALL PLACE SUCH PETITION BEFORE THE DIVISION BENCH FOR ORDERS. 8. IN THE LIGHT OF THE ABOVE WE DIRECT THE RESPON DENT / ASSESSEE TO FILE FORM NO.1 ON OR BEFORE 09/11/2020 AND THE COMPETENT AUTHORITY HTTP://WWW.JUDIS.NIC.IN5/6 T.C.A.NO.694 OF 2019. ACCORDINGLY WE HEREBY DISMISS THE INSTANT APPEAL S OF THE ASS ESSEE S AS WITHDRAWN. HOWEVER WE ALSO MAKE IT CLEAR THAT IF THE ASSESSEE S CASE S ARE NOT ACCEPTED IN THE VIVAD - SE - VISHWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE REASON ON A SUBSEQUENT DATE THEN THE 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 APPEAL S . IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT ALL THE APPEALS UNDER CONSIDERATION ARE DISMISSED IN ABOVE TER MS. PRONOUNCED IN THE OPEN COURT ON 19 TH MARCH 2021 . SD/ - SD/ - (SATBEER SINGH GODARA) (LAXMI PRASAD SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD DATED : 19 TH MARCH 20 2 1 . KV ITA NO S . 2360 /HYD/ 20 1 8 AND OTHERS GUNTI PRASAD (HUF) AND OTHERS. : - 4 - : C OPY TO : 1 2 3. 4 5 GUNTI PRASAD (HUF) HYDERABAD. GUNTI PRASAD HYDERABAD. GUNTI ANIL KUMAR HYDERABAD. GUNTI NAVEEN KUMAR HYDERABAD. GUNTI ASHWIN KUMAR HYDERABAD NO. 17 - 2 - 1100 REIN BAZAR YAKUTPURA HYDERABAD 500 023 6 ITO WARD 9(2) HYDERABAD 7 CIT(A) 7 HYDER ABAD 8 PR. CIT 7 HYDERABAD. 9 ITAT DR HYDERABAD 10 GUARD FILE.