Errabelli Utham Kumar , Hyderabad v. Dy. Commissioner of Income Tax , Central Circle-1(2), Hyderabad

ITA 428/Hyd/2019 | 2010-2011
Pronouncement Date: 22-03-2021 | Result: Dismissed

Appeal Details

RSA Number 42822514 RSA 2019
Assessee PAN AAACI4487J
Bench Hyderabad
Appeal Number ITA 428/Hyd/2019
Duration Of Justice 1 year(s) 11 month(s) 24 day(s)
Appellant Errabelli Utham Kumar , Hyderabad
Respondent Dy. Commissioner of Income Tax , Central Circle-1(2), Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 22-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB-A
Tribunal Order Date 22-03-2021
Last Hearing Date 04-03-2021
First Hearing Date 04-03-2021
Assessment Year 2010-2011
Appeal Filed On 28-03-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI A.MOHAN ALANKAMONY ACCOUNTANT MEM BER AND SHRI S.S.GODARA JUDICIAL MEMBER ITA NO. A.Y. APPELLANT RESPONDENT STATUS AS OF NOW UNDER VIVAD SE VISHWAS S CHEME 435/HYD/19 2014-15 CYIENT LIMITED (FORMERLY KNOWN AS INFOTECH GEOSPATIAL (INDIA) PRIVATE LIMITED) HYDERABAD [PAN: AAACI4487J] DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(1) HYDERABAD FORM 3 RECEIVED 429/HYD/19 2016-17 SRI ERRABELLI UTHAM KUMAR HYDERABAD [PAN: AADPE2407L] DY.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(2) HYDERABAD FORM 3 RECEIVED 428/HYD/19 2010-11 269/HYD/19 2009-10 DCIT CIRCLE-2(1) HYDERABAD M/S.IJM (INDIA) INFRASTRUCTURE LIMITED HYDERABAD [PAN: AAACI7067A] FORMS 1 & 2 FILED 270/HYD/19 2010-11 271/HYD/19 2011-12 272/HYD/19 2012-13 FOR ASSESSEE : SHRI SHANTHI KUMAR CHAKRAPANI SHRI S.RAMA RAO ARS FOR REVENUE : SMT. NIVEDITA BISWAS SHRI SUNIL KUMAR PANDEY DRS DATE OF HEARING : 04-03-2021 DATE OF PRONOUNCEMENT : 22-03-2021 O R D E R PER S.S.GODARA J.M. : THESE ASSESSEES AND REVENUE APPEALS FOR AYS.2009-1 0 2010-11 2011-12 2012-13 2014-15 & 2016-17 ARE DI RECTED AGAINST DIFFERENT ORDERS OF THE CIT(APPEALS)HYDERABA D; RESPECTIVELY. VIVAD SE VISHWAS :- 2 -: 2. LEARNED COUNSEL REPRESENTING THE RESPECTIVE ASSESSE ES STATED AT THE BAR THAT THEY DO NOT WISH TO PRESS FOR THE INSTA NT APPEALS AS THE TAXPAYERS HEREIN ARE AVAILING SETTLEMEN T BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME-2020. I T WAS THEREFORE PLEADED THAT THE APPEALS OF THE REVENUE IN ITA NOS.269 TO 272/HYD/2019 MAY BE DISMISSED AS WITHDRAWN SINCE THE TAXPAYERS HEREIN ALSO WANT TO AVAIL SETTLEMENT B ENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME-2020. THE LEARNED DEPARTMENTAL REPRESENTATIVE(S) CONCEDED TO THE R EQUEST TO THIS LIMITED EXTENT. 3. THE ASSESSEES SOLE IDENTICAL PLEA IN THESE CASES THEREFORE IS THAT SINCE THE DEPARTMENT IS YET TO FINALISE THEIR SETTLE MENT PLEAS THESE APPEALS MAY NOT BE DISMISSED AS WITHDRAWN AS ON DATE. WE FIND NO MERIT IN ASSESSEES ABOVE STATED CONTEN TION PER SE. THE FACT REMAINS THAT THE ASSESSEES ARE FILING FOR SETTLEMENT BENEFIT AND THEREFORE NO PURPOSE WOULD BE SE RVED IF THESE APPEALS ARE KEPT PENDING TILL THE TIME THE ABOVE STATED SETTLEMENT SCHEME IS IN OPERATION. WE DISMISS ALL THESE APPEALS AS WITHDRAWN AND FURTHER MAKE IT CLEAR THAT IT SHALL BE OPEN FOR THE RESPECTIVE APPELLANTS TO FILE FOR REVIVAL OF THEIR CORRESPONDING CASES IF THE ABOVE SETTLEMENT BENEFIT IS DENIED TO THE ASSESSES FOR TECHNICAL REASONS. ORDERED ACCORDING LY. 4. THESE ASSESSEES APPEALS AND REVENUES APPEALS A RE 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 22 ND MARCH 2021 SD/- SD /- ( A. MOHAN ALANKAMONY ) ( S.S. GODARA ) ACCOUNTANT MEMBER JUDICI AL MEMBER HYDERABAD DATED: 22-03-2021 TNMM VIVAD SE VISHWAS :- 3 -: COPY TO : 1.CYIENT LIMITED (FORMERLY KNOWN AS INFOTECH GEOSPA TIAL (INDIA) PRIVATE LIMITED) 4 TH FLOOR A-WING PLOT NO.11 SOFTWARE UNITS LAYOUT INFOCITY MADHAPUR HYDERABA D. 2.SRI ERRABELLI UTHAM KUMAR 8-2-293/82/A/102 PLOT NO.102 ROAD NO.1 JUBILEE HILLS HYDERABAD. 3.IJM (INDIA) INFRASTRUCTURE LIMITED H.NO.1-89/1 2 ND FLOOR PLOT NOS.42 & 43 KAVURI HILLS PHASE-1 MADHAPUR HYDERABAD. 4.THE DY.COMMISSIONER OF INCOME TAX CIRCLE-2(1) HYDERABAD. 5.THE DY.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1(2) HYDERABAD. 6.CIT(APPEALS)-1 HYDERABAD. 7.CIT(APPEALS)-11 HYDERABAD. 8.CIT(APPEALS)-2 HYDERABAD. 9.PR.CIT-1 HYDERABAD. 10.PR.CIT-CENTRAL HYDERABAD. 11.PR.CIT-2 HYDERABAD. 12.D.R. ITAT HYDERABAD. 13.GUARD FILE.