DCIT, Central Circle-2(4), Hyderabad, Hyderabad v. Veerapaneni Sharada, Hyderabad, Hyderabad

ITA 785/HYD/2017 | 2009-2010
Pronouncement Date: 17-03-2021 | Result: Dismissed

Appeal Details

RSA Number 78522514 RSA 2017
Assessee PAN AGBPV7837M
Bench Hyderabad
Appeal Number ITA 785/HYD/2017
Duration Of Justice 3 year(s) 10 month(s) 12 day(s)
Appellant DCIT, Central Circle-2(4), Hyderabad, Hyderabad
Respondent Veerapaneni Sharada, Hyderabad, Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 17-03-2021
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB-B
Tribunal Order Date 17-03-2021
Date Of Final Hearing 09-03-2021
Next Hearing Date 09-03-2021
Last Hearing Date 11-05-2018
First Hearing Date 05-11-2020
Assessment Year 2009-2010
Appeal Filed On 05-05-2017
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER AND SHRI S.S. GODARA JUDICIAL MEMBER ITA NO.785/HYD/2017 A.Y. 2009 - 10 DCIT CENTRAL CIRCLE - 2(4) HYDERABAD. VS. VEE R APANENI SHARADA HYDERABAD. PAN: AGBPV 7837 M (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI MOHD. AFZAL REVENUE BY: SHRI Y.V.S.T. SAI CIT - DR ITA NO. 1493/HYD/2019 A.Y. 2014 - 15 INCOME TAX OFFICER INTERNATIONAL TAXATION NELLORE. VS. RAMU YELCHURI NELLORE. PAN: AAIPY 6557 G (APPELLANT) (RESPONDENT) ASSESSEE BY: SMT. S. SANDHYA REVENUE BY: SHRI ROHIT MUJUMDAR DR DATE OF HEARING: 09/03/2021 DATE OF PRONOUNCEMENT: 17 /03/2021 ORDER PER A. MOHAN ALANKAMONY A.M: THE CAPTIONED APPEAL S ARE FILED BY THE REVENUE . ITA NO. 785/HYD/2017 IS FILED AGAINST THE ORDER OF THE LD. CIT(A) - 1 2 GUNTUR IN APPEAL NO.2591/CIT(A) - 1/GNT/2011 - 12 DATED 30/12/2016 PASSED U/S. 143 (3) R.W.S 250(6) FOR THE A.Y. 2009 - 10. ITA NO. 1493/HYD/2019 IS FILED AGAINST THE ORDER OF THE LD. CIT(A) - 10 HYDERABAD IN APPEAL NO.0015 & 0014/CIT(A) - 10/2017 - 18 DATED 15/07/2019 PASSED U/S. 201(1)/201(1A) OF THE ACT FOR THE A.Y. 2014 - 15. 2. AT THE OUTSET LD. AR S OF THE RESPECTIVE ASSESSEES SUBMITTED BEFORE US THAT BOTH THE ASSESSEE S HAVE OPTED TO AVAIL VIVAD SE VISWAS SCHEME IN BOTH THE APPEALS OF THE REVENUE . THE LD. ARS FURTHER SUBMITTED THAT IN BOTH THE CASES THE ASSESSEE S HA D FILED FORM NO.1 & 2 AND AWAITING TO RECEIVE FORM - 3 FROM THE REVENUE. IT WAS THEREFORE PLEADED THAT THE INSTANT APPEAL S OF THE REVENUE MAY BE DISMISSED. 3. THE LD. DR SUBMITTED BEFORE US THAT THE DEPARTMENT HAS NO OBJECTION IF THE ASSESSEES DESIRE TO OP T VIVAD - SE - VISHWAS SCHEME. HE FURTHER SUBMITTED THAT IF THE APPEAL S OF THE REVENUE ARE TO BE DISMISSED THEN LIBERTY MAY BE GRANTED TO REINSTATE THE PRESENT APPEAL S OF THE REVENUE IF THE APPLICATION S FILED BY THE ASSESSEE S FOR AVAILING THE BENEFIT UNDER VI VAD - SE - VISHWAS SCHEME ARE NOT ACCEPTED BY THE REVENUE SUBSEQUENTLY . 3 4 . HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE W E ARE INCLINED TO DISMISS THE APPEAL S OF THE REVENUE SINCE THE ASSESSEE S HA VE PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORM NO.1 & 2 AND THEY ARE AWAITING TO RECEIVE FORM - 3 FROM THE REVENUE . A CCORDINGLY WE HEREBY DISMISS BOTH THE INSTANT APPEAL S OF THE REVENUE . HOWEVER W E ALSO MAKE IT CLEAR THAT IF THE ASSESSEE / S CASE /S ARE NOT ACCEPTED IN THE VIVAD - SE - VISWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON THEN THE REVENUE AS REQUESTED BY THE LD. D.R SHALL BE AT LIBERTY TO FILE MISCELLANEOUS PETITION /S BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE ITS APPEAL / S . IT IS ORDERED ACCORDINGLY. 5 . IN THE RESULT BOTH THE APPEAL S OF THE REVENUE ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON THE 17 TH MARCH 2021. SD/ - SD/ - (S.S. GODARA) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD DATED: 17 TH MARCH 2021. OKK COPY TO: - 1) SMT. V. SARADA D.NO. 2 - 52/5 SATYANARAYANAPURAM CHAITANYAPURI DILSUKHNAGAR HYDERABAD. (II) SRI RAMU YELCHURI 16 - 11 - 77 RAGHAVA CINE COMPLEX ROAD POGATHOTA NELLORE. 2) (I) INCOME TAX OFFICER WARD - 9(3) R.NO. 246 2 ND FLOOR D - BLOCK INCOME TAX TOWERS AC GUARDS HYDERABAD 500 004. 4 (II) INCOME TAX OFFICER (INTERNATIONAL TAXATION) D.NO. 24 - 2 - 438 1 ST FLOOR UPSTAIR OF SYNDICATE BANK GNT ROAD D ARGAMITTA NELLORE. 3) (I) THE CIT (A) - 1 GUNTUR. (II) THE CIT (A) - 10 HYDERABAD. 4) (I) THE PR. CIT - III HYDERABAD. (II) THE CHIEF COMMISSIONER OF INCOME TAX (IT) (SZ) BENGALURU. 5) THE DR ITAT HYDERABAD 6) GUARD FILE