J Raj Kumar , Khammam v. Dy. Commissioner of Income Tax , Central Circle-2(3), Hyderabad

ITA 648/Hyd/2020 | 2018-2019
Pronouncement Date: 05-03-2021 | Result: Dismissed

Appeal Details

RSA Number 64822514 RSA 2020
Assessee PAN ADVPS0666G
Bench Hyderabad
Appeal Number ITA 648/Hyd/2020
Duration Of Justice 3 month(s) 23 day(s)
Appellant J Raj Kumar , Khammam
Respondent Dy. Commissioner of Income Tax , Central Circle-2(3), Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 05-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 05-03-2021
Date Of Final Hearing 04-03-2021
Next Hearing Date 04-03-2021
Last Hearing Date 15-02-2021
First Hearing Date 15-02-2021
Assessment Year 2018-2019
Appeal Filed On 12-11-2020
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD S M C BENCH HYDERABAD. BEFORE SMT. P. MADHAVI DEVI JUDICIAL MEMBER SL. NO. ITA NO. & ASST. YEAR APPELLANT RESPONDENT ASSESSEES REPRESENTATIVE 1 & 2. 79/HYD/2019 2010-11 & 1281/HYD/2019 2012-13 SHRI BASAVA RAJ SARAFF 6-3-688/10/22 DURGANAGAR COLONY PUNJAGUTTA HYDERABAD. PAN ADVPS 0666G ASST. COMMISSIONER OF INCOME TAX CIRCLE 6(1) HYDERABAD. SHRI S. PHANINDRA. 3. 349/HYD/2019 2009-10 SMT. NIRMALA ALLA 304 SUBODAYA RESIDENCY SHALIVAHANA NAGAR DILSUKHNAGAR HYDERABAD-500 036 PAN AKIPA5567E INCOME TAX OFFICER WARD 1(1) HYDERABAD. SHRI A. KIRAN MANOHAR. 4. 604/HYD/2019 2015-16 SHRI VEERANARAYANA KOPPULA 25/2/938 PROP. INDRAKEELADRI INDANE KONDAYAPALEM GATE ROAD VANAMTHOPU CENTRE NELLORE-524 004 PAN CSIPK 7346D INCOME TAX OFFICER WARD 5 NELLORE. SHRI A. KIRAN MANOHAR. 5. 1275/HYD/2019 2011-12 SHRI VENKATA NARAYANA BAGAM D.NO.12-150/3/1/D2 SAI NAGAR COLONY SURYAPET ROAD KODAD NALGONDA-508 206 PAN ALFPB 0863L INCOME TAX OFFICER WARD 1 SURYAPET. SHRI BHANU NARAYANA RAO. 6. 648/HYD/2020 2018-19 SHRI J. RAJ KUMAR 7-5-30 F.NO.30 SRIRAM HILLS BONAKAL ROAD KHAMMAM-507 001 PAN APIPK 6747D DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(3) HYDERABAD. SHRI A. KIRAN MANOHAR. 7. 144/HYD/2020 2014-15 SMT. LAKSHMI SHANKAR GUMUDAVELLI 8-2-293/174/12-1 SRIVILASH ROAD NO.14 BANJARA HILLS HYDERABAD-500 034 PAN AAPPG 6517R INCOME TAX OFFICER WARD 17(4) HYDERABAD. SHRI S. PHANINDRA. 8 9 & 10. 1634 TO 1636/HYD/2019 2007-08; 2008-09 & 2010- 11. SHRI MANDADI DURGA PRASAD PROP. KRISHNA SAI MULTI SPECIALITY HOSPITAL 16-11-741/B/9/A DILSHUKNAGAR HYDERABD-500 036 PAN AJCPM 7292B INCOME TAX OFFICER WARD 9(3) HYDERABD. SHRI A.KIRAN MANOHAR. 11. ITA 682/HYD/2018 2012-13 SHRI SURENDRA KUMAR MOR PLOT NO.262/1 ROAD NO.15 JUBILEE HILLS HYDERABAD-500 033 PAN ACIPM 5503C INCOME TAX OFFICER WARD 14(1) HYDERABAD. MS. TRUPTI SHARMA. RESPONDENT BY : SL. NOS. 1 & 2 3 5 6 7 8 TO 10 SMT. M. NARMADA. SL NOS. 4 & 11 SHRI SANDEEP MEHTA. 2 ITA NOS.682/HYD/2018; 79 1281 349 604 1275 1634 TO 1636/HYD/2019 AND 648 & 144/HYD/2020 DATE OF HEARING : 04.03.2021. DATE OF PRONOUNCEMENT : 05.03.2021. O R D E R ALL THESE APPEALS ARE FILED BY THE RESPECTIVE ASSESSES ARISING OUT OF DIFFERENT ORDERS OF THE RESPECTIVE COMMISSIONER OF INCOME TAX (APPEALS) HYDERABAD FOR THE ASSESSMENT YEARS MENTIONED HEREIN ABOVE RESPECTIVELY. 2. AT THE OUTSET THE LD. AUTHORIZED REPRESENTATIVES OF THE RESPECTIVE ASSESSES SUBMITTED THAT THE ASSESSES DO NOT WANT TO PURSUE THE APPEALS AS THEY HAVE ALREADY FILED FORMS I & II UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME 2020 BY WAY OF FORM NOS.1 & 2 AND IN THE CASE SOME OF THE ASSESSES FORM 3 IS YET TO BE ISSUED BY THE DEPARTMENT. THEREFORE CONSEQUENT TO THE SAME THE ASSESSES DESIRES TO WITHDRAW THE APPEALS BEFORE THE TRIBUNAL. HENCE IT WAS PLEADED THAT THE APPEALS OF THE ASSESSES MAY BE TREATED AS WITHDRAWN. 3. THE LD. DRS CONCEDED TO THE REQUEST OF THE LD. ARS. 4. AFTER HEARING BOTH THE PARTIES ACCORDING TO THE REQUEST OF THE ASSESSES AND ITS LD. ARS WE HEREBY ALLOW THE APPEALS OF THE ASSESSES TO BE WITHDRAWN. WE ALSO MAKE IT CLEAR THAT THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL WITHIN THE STIPULATED TIME AS PROVIDED UNDER THE ACT IN ORDER TO REINSTATE THE APPEALS IF THEIR APPLICATIONS WITH RESPECT TO VIVAD SE VISHWAS SCHEME ARE REJECTED. 3 ITA NOS.682/HYD/2018; 79 1281 349 604 1275 1634 TO 1636/HYD/2019 AND 648 & 144/HYD/2020 7. IN THE RESULT APPEALS OF ASSESSES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 5TH MARCH 2021. SD/- (SMT. P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD DT. 5TH MARCH 2021. * REDDY GP COPY TO : APPELLANTS. 1. SHRI BASAVA RAJ SARAFF 6-3-688/10/22 DURGANAGAR COLONY PUNJAGUTTA HYDERABAD. 2. SMT. NIRMALA ALLA 304 SUBODAYA RESIDENCY SHALIVAHANA NAGAR DILSUKHNAGAR HYDERABAD-500 036 3. SHRI VEERANARAYANA KOPPULA 25/2/938 PROP. INDRAKEELADRI INDANE KONDAYAPALEM GATE ROAD VANAMTHOPU CENTRE NELLORE-524 004 4. SHRI VENKATA NARAYANA BAGAM D.NO.12-150/3/1/D2 SAI NAGAR COLONY SURYAPET ROAD KODAD NALGONDA- 508 206 5. SHRI J. RAJ KUMAR 7-5-30 F.NO.30 SRIRAM HILLS BONAKAL ROAD KHAMMAM-507 001 6. SMT. LAKSHMI SHANKAR GUMUDAVELLI 8-2-293/174/12-1 SRIVILASH ROAD NO.14 BANJARA HILLS HYDERABAD- 500 034 7. SHRI MANDADI DURGA PRASAD PROP. KRISHNA SAI MULTI SPECIALITY HOSPITAL 16-11-741/B/9/A DILSHUKNAGAR HYDERABD-500 036 8. SHRI SURENDRA KUMAR MOR PLOT NO.262/1 ROAD NO.15 JUBILEE HILLS HYDERABAD-500 033 RESPONDENTS 1 ASST. COMMISSIONER OF INCOME TAX CIRCLE 6(1) HYDERABAD. 2 INCOME TAX OFFICER WARD 1(1) HYDERABAD. 3 INCOME TAX OFFICER WARD 5 NELLORE. 4 INCOME TAX OFFICER WARD 1 SURYAPET. 5 DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(3) HYDERABAD. 6 INCOME TAX OFFICER WARD 17(4) HYDERABAD. 7 INCOME TAX OFFICER WARD 9(3) HYDERABD. 8 INCOME TAX OFFICER WARD 14(1) HYDERABAD. C I T CIT (APPEALS)- HYDERABAD. 4 ITA NOS.682/HYD/2018; 79 1281 349 604 1275 1634 TO 1636/HYD/2019 AND 648 & 144/HYD/2020 DR. ITAT HYDERABAD. GUARD FILE. BY ORDER SR. PVT. SECRETARY ITAT HYDERABAD.