Biskunda Durga Bai, L/R of Late Biskunda Mahesh, Hyderabad v. Income Tax Officer, Ward-7(2), Hyderabad

ITA 996/Hyd/2019 | 2010-2011
Pronouncement Date: 15-03-2021 | Result: Dismissed

Appeal Details

RSA Number 99622514 RSA 2019
Assessee PAN AGJPJ8628E
Bench Hyderabad
Appeal Number ITA 996/Hyd/2019
Duration Of Justice 1 year(s) 9 month(s) 2 day(s)
Appellant Biskunda Durga Bai, L/R of Late Biskunda Mahesh, Hyderabad
Respondent Income Tax Officer, Ward-7(2), Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 15-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB-B
Tribunal Order Date 15-03-2021
Last Hearing Date 08-12-2020
First Hearing Date 08-03-2021
Assessment Year 2010-2011
Appeal Filed On 13-06-2019
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH SMC (A/B) HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER ITA NO. 998/HYD/ 2019 A.Y. 2013 - 14 (BENCH - B - SMC) ABHISHEK JAIN HYDERABAD. PAN: AGJPJ 8628 E VS. INCOME TAX OFFICER WARD - 5(1) HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI D. SHASHANK FOR MR. K. A. SAI PRASAD REVENUE BY: SHRI M.N. MURTHY NAIK DR ITA NO. 794/HYD/2018 A.Y. 2009 - 10 BENCH - A - SMC AMIT SHAH HYDERABAD. PAN: AMQPS 0748 H VS. INCOME TAX OFFICER WARD - 6(4) HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI A. SRINIVAS REVENUE BY: SHRI SANJEEV BHAPAT DR ITA NO. 140/HYD/2019 A.Y. 2009 - 10 BENCH - A - SMC SURENDER KUMAR AGARWAL HYDERABAD. PAN: ACBPK 9711 H VS. DCIT CENTRAL CIRCLE - 4 HYDERABAD. (APPELLANT) (RESPONDENT) 2 ASSESSEE BY: SHRI D. SHASHANK FOR MR. K. A. SAI PRASAD REVENUE BY: SHRI SANJEEV BHAPAT DR ITA NO. 20 1 0/HYD/2018 A.Y. 2012 - 13 BENCH - B - SMC MANISH CHOWDARY HYDERABAD. PAN: AFMPC 6614 F VS. INCOME TAX OFFICER WARD - 4(1) HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI SUNIL KUMAR JAIN REVENUE BY: SHRI M.N. MURTHY NAIK DR ITA NO. 996/HYD/ 2019 A.Y. 2010 - 11 BENCH B - SMC SMT. BISKUNDA DURGA BAI L/R OF LATE BISKUNDA MAHESH HYDERABAD. PAN: AOBPB 3006 L VS. INCOME TAX OFFICER WARD - 7(2) HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI D. SHASHANK FOR MR. K. A. SAI PRASAD REVENUE BY: SHRI M.N. MURTHY NAIK DR ITA NO. 845/HYD/2019 A.Y. 2015 - 16 BENCH - B - SMC SUSHMA SONI HYDERABAD. PAN: BDOPS 3121 CIT(A) VS INCOME TAX OFFICER WARD - 5(3) HYDERABAD. (APPELLANT) (RESPONDENT) 3 ASSESSEE BY: SHRI D. SHASHANK FOR MR. K. A. SAI PRASAD REVENUE BY: SHRI M.N. MURTHY NAIK DR ITA NO. 1632/HYD/2018 A.Y. 2013 - 14 BENCH - B - SMC MAMTA KOTHARI SECUNDERABAD. PAN: AJVPK 2264 Q VS. INCOME TAX OFFICER WARD - 10(5) HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI D. SHASHANK FOR MR. K. A. SAI PRASAD REVENUE BY: SHRI M.N. MURTHY NAIK DR ITA NO. 1519/HYD/2019 A.Y. 2007 - 08 BENCH - SMC SUMITRA BAI HYDERABAD. PAN: AGKPB 4157 D VS. INCOME TAX OFFICER WARD - 11(3) HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI SUNIL KUMAR JAIN REVENUE BY: SHRI M.N. MURTHY NAIK DR ITA NO. 1596/HYD/2017 A.Y. 2007 - 08 BENCH - A - SMC SUMITRA BAI HYDERABAD. PAN: AGKPB 4157 D VS. INCOME TAX OFFICER WARD - 11(3) HYDERABAD. (APPELLANT) (RESPONDENT) 4 ASSESSEE BY: SHRI SUNIL KUMAR JAIN REVENUE BY: SHRI M.N. MURTHY NAIK DR DATE OF HEARING: 08/03/2021 DATE OF PRONOUNCEMENT: 15 /03/2021 ORDER ALL THE CAPTIONED APPEALS ARE FILED BY THE ASSESSEES AGAINST THE ORDERS OF THE LD. CIT(A) HYDERABAD AND GUNTUR. 2. AT THE OUTSET THE LD. ARS IN THE CASE ITA NO. 794/HYD/2018 AND IN THE CASE ITA NO. 845/HYD/2019 SUBMITTED THAT THERE IS DELAY OF 01 DAY AN D 21 DAYS RESPECTIVELY IN FILING THE APPEALS BEFORE THE TRIBUNAL WITHIN THE PRESCRIBED TIME LIMIT . IN THIS REGARD LD. AR IN THE CASE OF ITA NO.794/HYD/2018 SUBMITTED THAT WHILE CALCULATING THE TIME LIMIT OF 60 DAYS IN THE MONTH OF MARCH 31 DAYS WAS TAKE N INSTEAD OF 30 DAYS INADVERTENTLY AND THEREFORE IT WAS PLEADED THAT THE DELAY OF 01 DAY IN FILING THE APPEAL MAY BE CONDONED. THE LD. AR IN THE CASE ITA NO.845/HYD/2019 SUBMITTED THAT THE CHARTERED ACCOUNTANT OF THE ASSESSEE WAS ENGAGED AND HELD UP WITH SOME URGENT WORKS AND THEREFORE THE FILING OF APPEAL BEFORE THE TRIBUNAL WITHIN THE STIPULATED TIME GOT DELAYED BY 21 DAYS. IT WAS THEREFORE PLEADED THAT SINCE THE ASSESSEES OPT TO AVAIL VIVAD - SE - VISHWAS SCHEME THE DELAY OF 01 DAY AND 21 DAYS IN 5 FILING BOTH THE APPEALS ITA NO. 794/HYD/2018 AND 845/HYD/2019 RESPECTIVELY BEFORE THE TRIBUNAL MAY KINDLY BE CONDONED. 3. ON EXAMINING THE AFFIDAVITS FILED BY THE ASSESSEES I FIND THAT THE DELAY IN FILING THE APPEAL IS FOR A SHORT PERIOD AND SINCE THE ASSESSEES OPT TO AVAIL VIVAD - SE - VISHWAS SCHEME IN THE INTEREST OF JUSTICE I HEREBY CONDONE THE DELAY OF 01 DAY AND 21 DAYS IN FILING BOTH THE APPEALS ITA NO. 794/HYD/2018 AND 854/HYD/200 9 RESPECTIVELY AND PROCEED TO HEAR THE APPEALS ON MERITS. 4 . AT THE OUTSET LD. ARS OF ALL THE ASSESSEES SUBMITTED BEFORE ME THAT ALL THE ASSESSEES IN THE INSTANT CASES DESIRE TO WITHDRAW THEIR RESPECTIVE APPEALS AS THE ASSESSEES HAVE OPTED TO AVAIL VIVA D SE VISWAS SCHEME. THEY FURTHER SUBMITTED THAT IN ALL THE CASES THE ASSESSEES HAVE FILED FORM NO.1 & 2 AND FORM NO.3 IS ALSO ISSUED BY THE REVENUE EXCEPT IN THE CASE ITA NO.140/HYD/2019. IT WAS THEREFORE PLEADED THAT ALL THE APPEALS OF THE ASSESSEES MAY BE ALLOWED TO BE WITHDRAWN. 5 . THE LD. DR CONCEDED TO THE REQUEST OF THE LD.AR S . 6 6 . HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE I AM INCLINED TO ALLO W THE INSTANT APPEAL S OF THE ASSESSEE S TO BE WITHDRAWN YIELDING TO THE PRAYER OF THE LD. A RS AS THE ASSESSEES HAVE PREFERRED TO AVAIL VIVAD - SE - VISHWAS SCHEME BY FILING FORM NO.1 & 2 AND HAS RECEIVED FORM - 3 FROM THE REVENUE EXCEPT IN THE CASE ITA NO.140/HYD/2019 . THE LD. DR HAS ALSO CONCEDED TO THE REQUEST OF THE LD. AR. A CCORDINGLY I HER EBY DISMISS ALL THE ABOVE - MENTIONED APPEAL S OF THE ASSESSEE S AS WITHDRAWN. HOWEVER I ALSO MAKE IT CLEAR THAT IF ANY OF 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 RESPECTIVE ASSESSEE /S SHALL BE AT LIBERTY TO FILE MISCELLANEOUS PETITION /S BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THE IR APPEAL /S . IT IS ORDERE D ACCORDINGLY. 7. IN THE RESULT ALL THE ABOVE APPEALS OF THE ASSESSEES ARE DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE 15 TH MARCH 2021. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD DATED: 15 TH MARCH 2021. 7 OKK COPY TO: - 1) (I) ABHISHEK JAIN C/O. KATRAPATI & ASSOCIATES 1 - 1 - 298/2/B/3 IST FLOOR ASHOK NAGAR HYDERABAD 500 020. (II) SRI AMIT SHAH FLAT NO. A1 ANISH RESIDENCY UMANAGAR BEGUMPET HYDERABAD. (III) SRI SURENDER KUMAR C/O. CH. PARTHASARATHY & CO 1 - 1 - 298/2/B/3 1 ST FLOOR ASHOK NAGAR HYDERABAD 500 020. (IV) MANISH CHOWDARY 1 - 2 - 3/1 DOMALAGUDA HYDERABAD 500 029. (V) SMT. BISKUNDA DURGA BAI L/R OF LATE BISKUNDA MAHESH C/O. KATRAPATI & ASSOCIATES 1 - 1 - 298/2/B/3 IST FLOOR ASHOK NAGAR HYDERABAD 500 020. (VI) SUSHMA SONI C/O. C/O. CH. PARTHASARATHY & CO 1 - 1 - 298/2/B/3 1 ST FLOOR ASHOK NAGAR HYDERABAD 500 020. (VII) SMT. MAMTA KOTHARI C/O. C/O. CH. PARTHASARATHY & CO 1 - 1 - 298/2/B/3 1 ST FLOOR ASHOK NAGAR HYDERABAD 500 020. (VIII) SMT. SUMITRA BAI H.NO. 6 - 56 - 2 OPP. IDPL BALANAGAR HYDERABAD 500 037. 2) (I)INCOME TAX OFFICER WARD - 5(1) HYDERABD. (II) INCOME TAX OFFICER WARD - 6(4) HYDERABAD. (III) DCIT CENTRAL CIRCLE - 4 AAYAKAR BHAVAN BASHEERBAGH HYDERABAD 500 065. (IV) INCOME TAX OFFICER WARD - 4(1) HYDERABAD. (V) INCOME TAX OFFICER WARD - 7(2) SIGNATURE TOWERS OPP. BOTANICAL GARDEN KONDAPUR HYDERABAD 500 079. (VI) INCOME TAX OFFICER WARD - 5(3) IT TOWERS AC GUARDS MASAB TANK HYDERABAD. (VII) THE INCOME TAX OFFICER WARD - 10(5) IT TOWERS AC GUARDS HYDERABAD. (VIII) INCOME TAX OFFICER WARD - 11(3) HYDERABAD. 3) (I) THE CIT (A) - 4 HYDERABAD. (II) THE CIT (A) - 6 HYDERABAD. (III) THE CIT (A) - 1 GUNTUR. (IV) THE CIT (A) - 1 HYDERABAD. (V) THE CIT (A) - 9 HYDERABAD. (VI) THE CIT (A) - 4 HYDERABAD. (VII) THE CIT (A) - 6 HYDERABAD. (VIII) THE CIT (A) - 5 HYDERABAD. 8 4) (I) THE PR. CIT - 4 HYDERABAD. (II) THE PR. CIT - 6 HYDERABAD. (III) THE PR. CIT - II HYDERABAD. (IV) THE PR. CIT - I HYDERABAD. (V) THE PR. CIT - 3 HYDERABAD. (VI) THE PR. CIT - 4 HYDERABAD. (VII) THE PR. CIT - 6 HYDERABAD. (VIII) THE PR. CIT - 5 HYDERABAD. 5) THE DR ITAT HYDERABAD 6) GUARD FILE