Dy. Commissioner of Income Tax , Circle-1(2), Hyderabad v. Celon Laboratories Limited , Hyderabad

ITA 768/Hyd/2019 | 2014-2015
Pronouncement Date: 22-03-2021 | Result: Dismissed

Appeal Details

RSA Number 76822514 RSA 2019
Assessee PAN ADLPR1967P
Bench Hyderabad
Appeal Number ITA 768/Hyd/2019
Duration Of Justice 1 year(s) 10 month(s) 7 day(s)
Appellant Dy. Commissioner of Income Tax , Circle-1(2), Hyderabad
Respondent Celon Laboratories Limited , Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 22-03-2021
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB-B
Tribunal Order Date 22-03-2021
Date Of Final Hearing 08-03-2021
Next Hearing Date 08-03-2021
Last Hearing Date 23-03-2020
First Hearing Date 14-09-2020
Assessment Year 2014-2015
Appeal Filed On 15-05-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : 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 2163/HYD/18 2008-09 NARASIMHA RAJU RUDRA RAJU HYDERABAD [PAN: ADLPR1967P] INCOME TAX OFFICER WARD-6(1) HYDERABAD FORM-3 NOT RECEIVED YET 309/HYD/19 2009-10 SANJAY CHANDRU USA [PAN: AIUPC1073B] ACIT (OSD) INTERNATIONAL TAXATION-1 HYDERABAD FORMS 1 & 2 FILED 310/HYD/19 2009-10 SANGEETHA CHANDRU CANADA 1475/HYD/19 2011-12 M/S.SHREE SANTOSH MARKETING PRIVATE LIMITED HYDERABAD [PAN: AAFCS5954F] DCIT-3(1) HYDERABAD FORMS 1 & 2 FILED 82/HYD/2020 2014-15 SMT.KAUSHALYA CHOUDHARY HYDERABAD [PAN: ACMPC0275H] INCOME TAX OFFICER WARD-11(2) HYDERABAD FORM-3 ISSUED 906/HYD/19 2014-15 SRI YALAMANCHILI RAVI KUMAR HYDERABAD [PAN: ASPPK6045C] THE ASST.COMMISSIONER OF INCOME TAX HYDERABAD FORM-3 ISSUED 768/HYD/19 2014-15 DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(2) HYDERABAD M/S.CELON LABORATORIES LIMITED HYDERABAD [PAN: AACCG1654P] FORM-3 ISSUED 232/HYD/18 2013-14 AMR INDIA LTD. HYDERABAD [PAN: AADCA3750D] DCIT CENTRAL CIRCLE-2(1) HYDERABAD FORM-3 ISSUED 233/HYD/18 2014-15 234/HYD/18 2015-16 157/HYD/20 2016-17 KURESH YAKKUBHAI DHARIWALA PROP.M/S.ADMIRAL INDL CORPORATION SECUNDERABAD [PAN: BGQPD5892N] DY.CIT-10(1) HYDERABAD FORM-3 ISSUED VIVAD SE VISHWAS :- 2 -: FOR ASSESSEE : SMT. S.SANDHYA SHRI P.PRASAD SHRI MANOJ DAGA SHRI SANJAY KUMAR SHARDA SHRI RAVI BHARADWAJ SHRI SHASHANK DUNDU FOR SHRI K.A.SAI PRASAD SHRI A.V.RAGHU RAM SHRI V.K.MEDICHARLA ARS FOR REVENUE : SHRI ROHIT MUJUMDAR SHRI Y.V.S.T.SAI DRS DATE OF HEARING : 08-03-2021 DATE OF PRONOUNCEMENT : 22-03-2021 O R D E R PER S.S.GODARA J.M. : THESE ASSESSEES AND REVENUE (ONLY ITA NO.768/HYD/1 9) APPEALS FOR AYS.2008-09 2009-10 2011-12 2013-14 2014- 15 2015-16 & 2016-17 ARE DIRECTED AGAINST DIFFERENT O RDERS OF THE CIT(APPEALS)HYDERABAD; RESPECTIVELY. 2. AT THE OUTSET WE NOTICE THAT THE ASSESSEES APPEAL(S) I TA NO.2163/HYD/18 309 & 310/HYD/19 SUFFER(S) FROM DEL AY OF 146 DAYS & REVENUES APPEAL IN ITA NO.768/HYD/19 CO NTAINS DELAY OF 03 DAYS DUE TO VARIOUS MISCELLANEOUS REASON (S) BEYOND THEIR CONTROL AS PER THE RESPECTIVE CONDONATION PETITION(S)/AFFIDAVIT(S). ALL THESE SOLEMN AVERMENTS HAVE GONE UNREBUTTED FROM THE RESPONDENTS CONCERNED. THE ABOVE DELAY(S) IN ALL THE SAID APPEALS IS CONDONED IN LARG ER INTEREST OF JUSTICE AND ON ACCOUNT OF CIRCUMSTANCES BEYOND THE RESP ECTIVE PARTY(IES)S CONTROL. 3. LEARNED COUNSEL REPRESENTING THE RESPECTIVE ASSESSE ES STATED AT THE BAR THAT THEY DO NOT WISH TO PRESS FOR THE INSTA NT VIVAD SE VISHWAS :- 3 -: 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 APPEAL OF THE REVENUE IN ITA NO.768/HYD/2019 MAY BE DISMISSED AS WITHDRAWN SINCE THE TAXPAYERS HEREIN ALSO WANTS TO AVAIL SETTLEMENT BENEFIT UN DER THE DIRECT TAX VIVAD SE VISWAS SCHEME-2020. THE LEA RNED DEPARTMENTAL REPRESENTATIVE(S) CONCEDED TO THE REQUEST TO THIS LIMITED EXTENT. 4. 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. 5. THESE ASSESSEES APPEALS AND REVENUES APPEAL AR E 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. GODAR A ) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD DATED: 22-03-2021 TNMM VIVAD SE VISHWAS :- 4 -: COPY TO : 1.NARASIMHA RAJU RUDRA RAJU H.NO.30-265/26/106 VENKATESWARA NAGAR SAINADHAPURAM A.S.RAO NAGAR HYDERABAD. 2.SANJAY CHANDRU S/O.S.GOPAL KRISHNAN D.NO.2 3 RD STREET PARAMESWAR NAGAR ADYAR CHENNAI. 3.SANGEETHA CHANDRU C/O.S.GOPAL KRISHNAN D.NO.2 3 RD STREET PARAMESWAR NAGAR ADYAR CHENNAI. 4.M/S.SHREE SANTOSH MARKETING PRIVATE LIMITED 15-2 -10 GOWLIGUDA CHAMAN HYDERABAD. 5.SMT.KAUSHALYA CHOUDHARY VILLA NO.208 SA PALM MEADOWS KOMPALLY HYDERABAD. 6.SRI YALAMANCHILI RAVI KUMAR D.NO.8-2-686/7/7 RO AD NO.12 BANJARA HILLS HYDERABAD. 7.M/S.CELON LABORATORIES LIMITED PLOT NO.2 ALEAP INDUSTRIAL ESTATE GAJULARAMARAM HYDERABAD. 8.AMR INDIA LTD. 8-3-833 PLOT NO.37 & 38 PHASE-1 KAMALAPURI COLONY HYDERABAD. 9.KURESH YAKKUBHAI DHARIWALA PROP.M/S.ADMIRAL INDL CORPORATION 2-3-223/1 NALLAGUTTA RANIGUNJ SECUNDERABAD. 10.THE DCIT-3(1) HYDERABAD. 11.THE DY.COMMISSIONER OF INCOME TAX CIRCLE-1(2) HYDERABAD. 12.THE DY.COMMISSIONER OF INCOME TAX CENTRAL CIRCL E-2(1) HYDERABAD. 13.THE DY.COMMISSIONER OF INCOME TAX CIRCLE-10(1) HYDERABAD. 14.THE ACIT (OSD) INTERNATIONAL TAXATION-1 HYDERA BAD. 15.THE ASST.COMMISSIONER OF INCOME TAX CIRCLE-14(1 ) HYDERABAD. 16.THE INCOME TAX OFFICER WARD-6(1) HYDERABAD. VIVAD SE VISHWAS :- 5 -: 17.THE INCOME TAX OFFICER WARD-11(2) HYDERABAD. 18.CIT(APPEALS)-6 HYDERABAD. 19.CIT(APPEALS)-10 HYDERABAD. 20.CIT(APPEALS)-3 HYDERABAD. 21.CIT(APPEALS)-1 HYDERABAD. 22.CIT(APPEALS)-12 HYDERABAD. 23.PR.CIT-6 HYDERABAD. 24.CIT(IT&TP)-HYDERABAD. 25.PR.CIT-3 HYDERABAD. 26.PR.CIT-5 HYDERABAD. 27.PR.CIT-1 HYDERABAD. 28.PR.CIT-CENTRAL HYDERABAD. 29.D.R. ITAT HYDERABAD. 30.GUARD FILE.