Income Tax Appellate Tribunal - Hyderabad
Tatipalli Shobharani , Mancherial vs Income Tax Officer, Ward-1, Mancherial on 31 March, 2021
1
IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD BENCHES "A / B": HYDERABAD
(THROUGH VIRTUAL HEARING)
BEFORE HON'BLE JUSTICE P.P. BHATT, PRESIDENT
And
SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER
ITA No., AY & Appellant Respondent AR DR
Bench
1643/Hyd/2019 Yalamanchali Dy. Ravi Sunil
2011-12 Ravi Kumar, Commissioner Bharadwaj Kumar
"A" Hyderabad. of Income-tax, Pandey
PAN-ASPPK Circle - 6(1),
6045C Hyderabad.
73/Hyd/2020 Tatipalli Income-tax S. Phanidra Rohit
2016-17 Shobarani, Officer Ward - for A.V. Mujumdar
"B" Mancherial. 1, Mancherial Raghuram
PAN-AINPT
9927G
1626/Hyd/2019 Sri Ravindra ITO Ward 9(1) K.A. Sai Sri Sunil
2011-12 Kumar Gupta Hyderabad Prasad Kumar
A Bench Hyderabad Pandey
PAN:AADHR3405B
1630/Hyd/2019 Smt.Esha Kumari -do- -do- -do-
2015-16 Gupta Hyderabad
A Bench PAN:ADWPA7300C
1629/Hyd/2019 Smt. Sumanlata -do- -do- -do-
2015-16 Gupta Hyderabad
A Bench PAN:AEJPG5741F
1628/Hyd/2019 Smt. Lakshmi Devi -do- -do- -do-
2011-12 Hyderabad
A Bench PAN:ABDPL7362A
1612/Hyd/2019 Swapriyaraj Dy. CIT, Circle -do-
2016-17 Holdings LLP, 10(1) Hyderabad Smt. S.Praveena
A Bench Secunderabad
PAN:ACFFS2546E
576/Hyd/2016 Deccan Fine Dy. CIT, Circle C.P. -do-
2011-12 Chemicals (India) 17(1) Hyderabad Ramaswamy
A Bench (P) Ltd Hyderabad
PAN:AACCD9205D
1300/Hyd/2017 Ratnadeep Super Dy. CIT, Circle S.Phanindra Sri Sunil
2014-15 Market (P) Ltd 3(1) Hyderabad for Shri A.V Kumar
A Bench Hyderabad Raghuram Pandey
PAN:AABCR8939B
1275/Hyd/2017 Computer Dy. CIT, Circle -do- -do-
2013-14 Generated 1(2) Hyderabad
A Bench Solutions India (P)
Ltd Hyderabad
PAN:AACCC1078K
81/Hyd/2019 Laxmi Devi Gavva ACIT, Circle 2(2) None -do-
2
2013-14 (Rep. by Gavva Hyderabad
A Bench Amarender Reddy)
Hyderabad
PAN:AAPPG6532Q
82/Hyd/2019 -do- -do- None -do-
2014-15
A Bench
845/Hyd/16 Shri Tipirneni DCIT, Central Sk. Jeelani Smt. S.
2008-09 Seshagiri Rao, Circle - Praveena
"A" Hyderabad 2(3),Hyderabad
[PAN: Telangana
ABIPT9136B]
1411/Hyd/16
2007-08 - Do - - Do -
"A"
2149/Hyd/2017 Ms. Divya Jain ITO, Ward Manoj Sunil
2014-15 Hyderabad 12(5), kumar Kumar
"A" [PAN: Hyderabad Daga Pandey
AQJPJ7709C] Telangana
2045/Hyd/17 Smt. Shantha DCIT, Central K.C. Smt. S.
2010-11 Natarajan Circle - Devdas Praveena
Hyderabad 2(4),Hyderabad
2047/Hyd/17 [PAN: Telangana
2014-15 AFBPN0481N]
&
2048/Hyd/17
2015-16
"A"
1572/Hyd/17 Smt. M. ITO, Ward P.V. Smt. S.
2008-09 Padmalatha 11(1) Phadke Praveena
"A" Hyderabad 500054 Hyderabad
[PAN:
AOCPM0954P]
1196/Hyd/2019 Sri Prakash Kumar ITO, Ward None Sunil
2014-15 Jain 7(3) Kumar
"A" Hyderabad-500012 Hyderabad Pandey
Telangana
[PAN:
ABJPJ1439Q]
1286/Hyd/19 Sri Gautam Jain Kumar Paul Sunil
2010-11 Ganeshmalji Jain - Do - Jain Kumar
"A" Hyderabad 500032 Pandey
[ACJPJ 5371 J]
68/Hyd/2017 Sri Penmethsa ACIT, Circle None Sunil
2010-11 Vijaya Narasimha 4(1) Kumar
"A" Raju Hyderabad Pandey
Hyderabad
[PAN:
AAGPV0083L]
1352/Hyd/2019 Shri Durga Reddy ACIT, Ravi Sunil
2010-11 Mekala Circle 15(1), Bharadwaj Kumar
B Bench Hyderabad. Hyderabad. Pandey
3
PAN AGRPM
7107R
1141/Hyd/2018 M Rajalingam Asst. Vikas Rohit
2009-10 Goud, Hyderabad. Commissioner Mujumdar
"B" PAN-AARPM 4779 P of Income-tax,
Circle - 11(1),
Hyderabad.
904 & 905/ Yalamanchali Ravi Asst. Ravi Rohit
Hyd/2019 Kumar, Hyderabad. Commissioner Bharadwa Mujumdar
2012-13 & PAN-ASPPK 6045C of Income-tax,
2013-14 Circle - 14(1),
"B" Hyderabad.
2140/Hyd/2017 Andhra Bank, Income-tax V Rohit
2009-10 Hyderabad. Officer (TDS), Shivakuma Mujumdar
"B" PAN-AABCA 7375C Ward - 2(2), r
Hyderabd.
145, 146 & Nadimpalli Venkata Dy. None Rohit
147/Hyd/2017 Neeladri Varma, Commissioner Mujumdar
and Hyderabad. of income-tax,
1165/Hyd/2018 PAN-ABPPN2936G Circle - 6(1),
2010-11, Hyderabad.
2011 -12, 2012-
13 & 2009-10
"B"
Date of Hearing 31/03/2021
Date of pronouncement 31/03/2021
ORDER
PER BENCH:
All the captioned appeals are filed by the assessees against the respective orders of the Ld. CIT (A).
2. At the outset, none appeared before us in the cases of ITA No.81 & 82/H/2019; ITA No.1196/Hyd/2019; ITA No. 68/Hyd/2017; ITA Nos.145, 146 & 147/Hyd/2017 and ITA No.1165/Hyd/2018. From the record, we find that these assessees have filed letters stating that they 4 have opted to avail Vivad-se-Vishwas Scheme and have filed form 1 & 2 and have received form 3 from the Revenue except in the case ITA No. 1196/H/19 wherein it is stated that the assessee has filed form 1 before the Revenue. Therefore, we proceed to dispose off these appeals also in this consolidated order.
3. Before us, the Ld. ARs of the other respective assessees submitted that all the assessees in the instant appeals desire to withdraw their respective appeals as they have opted to avail 'Vivad Se Vishwas' scheme.
They further informed us that, in all the cases the assessees had filed Form No.1 & 2 and also received Form-3 from the Revenue except in the case ITA No. 1196/H/19 wherein it is stated that the assessee has filed form 1 before the Revenue. Further, the Ld. AR in the case of ITA No.576/Hyd/2016 has submitted that the assessee had also received Form No.5. It was therefore pleaded, that all these appeals may be allowed to be withdrawn.
4. The Ld. DRs conceded to the request of the Ld. ARs.
5. Having heard both the sides through video conference, We are inclined to allow all the instant appeals of the assessees to be withdrawn yielding to the prayer of the Ld. ARs as all the assessees before us have 5 preferred to avail the Vivad-se-Vishwas Scheme by filing Forms No.1 & 2 and in certain cases Form No.3 is also received from the Revenue, except in the case ITA No. 1196/H/19 wherein form 1 is filed before the Revenue. The Ld. DRs have also conceded to the request of the Ld. ARs.
Accordingly, We hereby dismiss all the instant appeals of the assessees as withdrawn. However, We 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 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 their respective appeal/s. It is ordered accordingly.
6. In the result, all the above-mentioned appeals of the assessees are dismissed as withdrawn.
Order pronounced in the open court on 31st March, 2021.
Sd/- Sd/-
(P.P. BHATT) (A. MOHAN ALANKAMONY)
PRESIDENT ACCOUNTANT MEMBER
Hyderabad, Dated: 31st March, 2021
6
OKK/KV/PR/MG
Sr. PS
Copy to :
1 Sri Yalamanchili Ravi Kumar, D.No. 8-2-686/7/7, Road No. 12, Banjara Hills, Hyderabad-34.
2 DCIT, Circle - 6(1), 6 t h Floor, IT Towers, AC Guards, Hyderabad - 04 3 CIT(A) - 1, Hyderabad 4 Pr. CIT - VI, Hyderabad.
5 ITAT, DR, Hyderabad 6 Guard File.
1 Smt. Shobharani Tatipalli, H.No. C-46/A, Narsingapur (Village), Jaipur (Mandal), Macherial Dist., TS - 504216 2 ITO, Ward - 1, Ravindra Hospital, Bellampally Road, Mancherial, TS - 504216 3 CIT(A) - 2, Hyderabad 4 Pr. CIT - 2, Hyderabad.
5 ITAT, DR, Hyderabad 6 Guard File.
Sri Ravindra Kumar Gupta, Smt.Esha Kumari Gupta, Smt.Sumanlata Gupta, Smt.Lakshmi Devi, C/o.Katrapati & Associates, 1-1-298/2/B/3, 1st Floor, Ashok Nagar, Hyderabad 500020 Swapriyaraj Holdings LLP, C/o Ch. Parthasarathy & Co. 1-1-298/2/B/3, 1st Floor, Ashok Nagar, Hyderabad 500020 Deccan Fine Chemicals (India) (P) Ltd 8-2-293/82/A/74A, Road No.9, Jubilee Hills, Hyderabad 500033 Ratnadeep Super Market (P) Ltd, D-18 Vikrampuri, Secunderabad Computer Generated Solutions India (P) Ltd, K.Vasant Kumar, AV Raghu Ram, P.Vinod & M.Neelima Devi, Advocates, 610 Babukhan Estate, Basheerbagh, Hyderabad-1 Laxmi Devi Gavva (Rep. By Gavva Amarender Reddy), 8-2-682 Laxmi Cyber Centre, Road No.12, Banjara Hills, Hyderabad-500034 ITO Ward 9(1) Hyderabad Dy. CIT, Circle 10(1) Hyderabad Dy. CIT, Circle 16(1) Hyderabad Dy. CIT, Circle 3(1) Hyderabad Dy. CIT, Circle 1(2) Hyderabad ACIT, Circle 2(2) Hyderabad CIT(A)-7 Hyderabad, CIT(A)-6 Hyderabad, CIT(A)-3 Hyderabad, Pr.CIT-3 Hyderabad, CIT(A)-1 Hyderabad, Pr.CIT-1, Hyderabad, CIT(A)-2 Hyderabad, Pr.CIT-2 Hyderabad Pr.CIT-7, Hyderabad, Pr.CIT-6 Hyderabad, DRP-1 Bengaluru, Pr.CIT-5 Hyderabad 1 M. Rajalingam Goud, Plot No. 145, IDPL Cross Road, Qutubullapur, Hyderabad. 2 ACIT, Circle - 11(1), Hyderabad.
3 CIT(A) -5, Hyderabad 7 4 Pr. CIT - 5, Hyderabad.
5 ITAT, DR, Hyderabad 6 Guard File.
1 Andhra Bank, Kukatpally Branch, Vivekananda Nagar, Hyderabad - 500 072 2 ITO (TDS), TDS Ward - 2(2), Hyderabad.
3 CIT(A) - 8, Hyderabad 4 CIT(TDS), Hyderabad.
5 ITAT, DR, Hyderabad 6 Guard File.
1 Nadimpalli Venkata Neeladri Varma, Flat No. 202, Vishnu Nivas, Street No. 8, Jayaprakash Nagar, Yellareddyguda, Hyderabad - 500 073 2 DCIT, Circle - 6(1), Hyderabad.
3 CIT(A) -5, Hyderabad 4 Pr. CIT - 5, Hyderabad.
5 ITAT, DR, Hyderabad 6 Guard File.
Appellant Respondent
ACIT, Pr. CIT-7, Hyderabad.
Shri Durga Reddy Mekala Circle 15(1), CIT(A)-7, Hyderabad.
4-56/3, Street No.8, Habsiguda, Hyderabad. DR, ITAT, Hyderabad.
Hyderabad. Guard File.
SNo. Appellant Respondent
1. Shri Tipirneni Seshagiri Rao, C/o. DCIT, Central Pr.CIT Central, Hyd.
Sk. Jeelani Basha, Sk. Altaf, Circle - CIT(A)12, Hyderabad
M.Reddy, M. Suprabat Reddy And 2(3),Hyderabad DR, ITAT, Hyderabad
Sushma, Advocates, H.No.6-3- Telangana Guard File
609/79, Anand Nagar Colony,
Khairatabad, Hyderabad - 4.
2.
- Do - - Do - - Do -
3. Ms. Divya Jain Pr.CIT -1, Hyd.
C/o Kapasi Bangad & Co., ITO, Ward CIT(A) - 1, Hyderabad
Chartered Accountants, 3-6- 12(5), DR, ITAT, Hyderabad
140/A, Flat no.402, City Center, Hyderabad Guard File
Himayat Nagar, Hyderabad Telangana
4. Smt. Shantha Natarajan DCIT, Central Pr.CIT - Central, Hyd.
3 A & B, Ground floor, Circle - CIT(A)-12, Hyderabad
6-3-853/1, 854, Meridian Plaza 2(4),Hyderabad DR, ITAT, Hyderabad
Ameerpet Telangana Guard File
Hyderabad
5 Smt. M. Padmalatha ITO, Ward Pr.CIT-5` , Hyd.
Plot no.145, 11(1) CIT(A)-5, Hyderabad
IDPL Cross road Hyderabad DR, ITAT, Hyderabad
Qutbullapur Guard File
Hyderabad 500 054
5. Sri Prakash Kumar Jain ITO, Ward 7(3) Pr.CIT-3 , Hyd.
15-6-590, Siddiamber Bazar Hyderabad CIT(A)-4, Hyderabad
Hyderabad 500 012 DR, ITAT, Hyderabad
Telangana Guard File
8
7. Sri Gautam Jain Ganeshmalji Jain Pr.CIT-3 , Hyd.
15-8-201, 20/4, Sai Raja Estates - Do - CIT(A)-3, Hyderabad
Begum Bazar DR, ITAT, Hyderabad
Hyderabad 500 032 Guard File
8. Sri Penmethsa Vijaya Narasimha ACIT, Circle Pr.CIT-1 , Hyd.
Raju 4(1) CIT(A)-1, Hyderabad
C/o. P.R. Datla & Co., C.As Hyderabad DR, ITAT, Hyderabad
6-3-788/A/9, 1st floor, Durga Guard File
Nagar
Ameeerpet
Hyderabad