AMR India Limited (formerly known as AMR Construction Ltd), Hyderabad, Hyderabad v. DCIT, Central Circle-2(1), Hyderabad, Hyderabad

ITA 543/HYD/2017 | 2012-2013
Pronouncement Date: 25-03-2021 | Result: Dismissed

Appeal Details

RSA Number 54322514 RSA 2017
Assessee PAN AADCA3750D
Bench Hyderabad
Appeal Number ITA 543/HYD/2017
Duration Of Justice 4 year(s) 2 day(s)
Appellant AMR India Limited (formerly known as AMR Construction Ltd), Hyderabad, Hyderabad
Respondent DCIT, Central Circle-2(1), Hyderabad, Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 25-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB-A
Tribunal Order Date 25-03-2021
Date Of Final Hearing 24-03-2021
Next Hearing Date 24-03-2021
Last Hearing Date 04-05-2018
First Hearing Date 15-03-2018
Assessment Year 2012-2013
Appeal Filed On 23-03-2017
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA JUDICIAL MEMBER AND LAXMI PRASAD SAHU ACCOUNTANT MEMBER ITA NO S . 542 & 543 /H/201 7 A SSESSMENT Y EAR S : 20 1 1 - 12 & 2012 - 13 AMR INDIA LTD. (FORMERLY KNOWN AS AMR CONSTRUCTIONS LTD.) HYDERABAD. PAN A ADCA 3750D VS. DY. COMMISSIONER OF INCOME - TAX CENTRAL CIRCLE 2 (1) HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SH RI P. VINOD REVENUE BY: S MT. S. PRAVEENA DATE OF HEARING: 24 /0 3 /2021 DATE OF PRONOUNCEMENT: 25 / 0 3 /2021 O R D E R PER BENCH: BOTH T H E S E APPEAL S FILED BY THE ASSESSEE FOR AY S 20 11 - 12 AND 2012 - 13 IS DIRECTED AGAINST CIT(A) - 12 HYDERABADS SEPARATE ORDER S DATED 1 4 / 11 /201 6 AND 25/11/2016 RESPECTIVELY INVOLVING PROCEEDINGS U/S 143(3) RWS 153C OF THE INCOME TAX ACT 1961 ; IN SHORT THE ACT. ITA NO S . 542 & 543 /HYD/ 20 1 7 AMR INDIA LTD. HYD. : - 2 - : 2. AT THE OUTSET LD. AR SUBMITTED BEFORE US THAT THE ASSESSEE DESIRE S TO AVAIL VIVAD SE VISWAS SCHEME. HE FURTHER SUBMITTED THAT THE ASSESSEE 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 FI LED SHORTLY. 3. THE LD. DR SUBMITTED THAT IF THE ASSESSEE DESIRE S 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HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE WE ARE INCLINED TO TREAT THE INSTANT APPEAL S OF THE ASSESSEE AS WITHDRAWN RELYING ON THE DECISION OF THE HONBLE HIGH COURT OF MADRAS IN THE CASE OF DCIT VS.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 VISHWAS SCHEME (VVS SCHEME FOR BREVITY) A ND 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 BE TAKEN ON THE DECLARATION TO BE FIL ED 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 . 542 & 543 /HYD/ 20 1 7 AMR INDIA LTD. HYD. : - 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 RESPONDENT / 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.6 94 OF 2019. ACCORDINGLY WE HEREBY DISMISS THE INSTANT APPEAL S OF THE ASSESSEE 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 SHALL BE AT LIBERTY TO FILE MISCELLANEOUS PETITION BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE IT S APPEAL S . IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT ASSESSEES APPEAL S ARE DISMISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 25 TH MARCH 2021 . SD/ - SD/ - (S . S . GODARA) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD DATED : 25 TH MARCH 20 2 1 . KV ITA NO S . 542 & 543 /HYD/ 20 1 7 AMR INDIA LTD. HYD. : - 4 - : C OPY TO : 1 AMR INDIA LTD. 8 - 3 - 833 PLOT NO. 37 & 38 PHASE I KAMALAPURI COLONY HYDERABAD . 2 DC I T CENTRAL CIRCLE 2 ( 1 ) AAYAKAR BHAVAN BASHEERBAGH HYDERABAD . 3 CIT(A) 12 HYDERABAD 4 PR. CIT (CENTRAL) HYDERABAD. 5 ITAT DR HYDERABAD 6 GUARD FILE.