Income Tax Appellate Tribunal - Hyderabad
The Citizen Coop Society Limited , ... vs Asst. Commissioner Of Income Tax, ... on 17 March, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD BENCHES "A & B" : HYDERABAD
(THROUGH VIDEO CONFERENCE)
BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER
AND
SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER
ITA No. A.Y. Appellant Respondent
HM.CLAUSE India
Private Limited, Deputy Commissioner of
567/Hyd/19 2014-15 (in the case of erstwhile, Income Tax,
Century Seeds Private Circle-2(2),
Limited, since merged) Hyderabad
Gowdavelli Village,
Medchal Mandal
[PAN: AAACC0390G]
Krebs Biochemicals & Asst. Commissioner of
1844/Hyd/19 2016-17 Industries Limited, Income Tax,
Hyderabad Circle-2(1),
[PAN: AAACK8355M] Hyderabad
43/Hyd/19 2015-16 Commandant 99 BN
44/Hyd/19 2015-16 RAF, Income tax Officer (TDS),
45/Hyd/19 2015-16 Hakimpet PO, TDS Ward-2(3),
46/Hyd/19 2015-16 Hyderabad Hyderabad
47/Hyd/19 2016-17 [PAN: AAAGC0753K]
949/Hyd/18 2003-04 Shri R.A.Alagara Raja, Deputy Commissioner of
Bangalore Income Tax,
950/Hyd/18 2003-04 [PAN: AFRPR8206D] CC-2(1),
Hyderabad
1335/Hyd/19 2011-12 Smt.Tara, Income Tax Officer,
Nellore Ward-2,
1336/Hyd/19 2013-14
[PAN: ABIPT7155L] Nellore
1337/Hyd/19 2011-12 Mrs.Pinky S Income Tax Officer,
Nellore Ward-2,
1338/Hyd/19 2013-14
[PAN: AIMPP5906A] Nellore
Sri Akshit Prakash Jain, Income Tax Officer,
1786/Hyd/18 2015-16 Secunderabad Ward-10(2),
[PAN: ALWPJ0713A] Hyderabad
Income Tax Officer,
947/Hyd/17 2012-13 Ward-2(2),
GR Intrachem Limited, Hyderabad
Hyderabad Asst.Commissioner of
1620/Hyd/17 2013-14 [PAN: AABCG5372M] Income Tax,
Circle-2(2),
Hyderabad
Sri Deepesh Kumar
Income Tax Officer,
2190/Hyd/18 2015-16 Golas,
Ward-7(3),
Hyderabad
Hyderabad
[PAN: AUTPG8435C]
:- 2 -:
Vivad Se Viswas
1564/Hyd/16 2014-15
1565/Hyd/16 2014-15 Vitas Pharma Research
1566/Hyd/16 2014-15 Private Limited, Income Tax Officer,
1567/Hyd/16 2014-15 Hyderabad Ward-17(4),
1568/Hyd/16 2014-15 [PAN: AADCV3492K] Hyderabad
1569/Hyd/16 2014-15
M/s.INCOR The Asst.Commissioner
Infrastructure Private of Income Tax,
1823/Hyd/19 2006-07 Limited, Circle-2(1),
Hyderabad Hyderabad
[PAN: AACCG4684K]
Fima Properties Private
Income Tax Officer,
486/Hyd/17 2012-13 Limited,
Ward-17(2),
Hyderabad
Hyderabad
[PAN: AABCF1681Q]
International Paper
Income Tax Officer,
2165/Hyd/18 2012-13 (India) Private Limited,
Ward-2(3),
Hyderabad
Hyderabad
[PAN: AABCI9364D]
Sri Virender Kumar Deputy Commissioner of
2036/Hyd/17 2014-15 Agarwal, Income Tax,
Secunderabad Circle-3(2),
[PAN: ALWPA1150G] Hyderabad
Smt.Seema Rani Asst.Commissioner of
1714/Hyd/18 2013-14 Agarwal, Income Tax,
Secunderabad Circle-10(1),
[PAN: ABYPA0232H] Hyderabad
M/s.Next Education Asst.Commissioner of
765/Hyd/18 2014-15 India Priate Limited, Income Tax,
Hyderabad Circle-16(1),
[PAN: AABCH9484P] Hyderabad
Integrated Cleanroom Deputy Commissioner of
Technologies Private Income Tax,
709/Hyd/18 2014-15 Limited, Circle-2(1),
Hyderabad Hyderabad
[PAN: AABCI0328R]
K.V.Krishna Reddy, The Income Tax Officer,
1126/Hyd/16 2006-07 Gudur Village & Mandal, Ward-2,
Kurnool Dist. Kurnool
[PAN: BIYPK9335B]
Sri K.Madhusudan, DCIT, Central Circle-4,
1996-97 to
1210/Hyd/17 2001-02 Gooty, Hyderabad
[PAN: AFXPK6330F] (now with Addl.CIT, Kurnool)
206/Hyd/17 2010-11 Dy.Commissioner of
207/Hyd/17 2011-12 The Citizen Co-Operative Income Tax,
208/Hyd/17 2013-14 Society Ltd., Circle-9(1),
Hyderabad Hyderabad
[PAN: AAAAT3952F] Asst.Commissioner of
1615/Hyd/17 2014-15 Income Tax,
Circle-9(1),
Hyderabad
:- 3 -:
Vivad Se Viswas
Dy.Commissioner of
816/Hyd/18 2013-14 Income Tax,
The Citizen Co-Operative Circle-9(1),
Society Ltd., Hyderabad
723/Hyd/19 2014-15 Hyderabad Asst.Commissioner of
[PAN: AAAAT3952F] Income Tax,
195/Hyd/20 2014-15 Circle-9(1),
Hyderabad
For Assessee : Shri K.C.Devdas,
Shri E.Phalguna Kumar,
Shri A.V.Raghu Ram,
Shri B.Satyanarayana Murthy,
Shri S.Rama Rao,
Shri A.V.Raghu Ram
Shri Ravi Bharadwaj, ARs
For Revenue : Shri Sunil Kumar Pandey, DR
Date of Hearing : 22-02-2021
Date of Pronouncement : 17-03-2021
ORDER
PER BENCH :
These assessees' appeals are directed against different orders of the Commissioner of Income Tax (Appeals), for different assessment years.
2. At the outset, we are informed during the course of hearing from the assessees' side that they have filed for settlement benefit under the 'Direct Tax Vivad Se Viswas Scheme-2020' in prescribed Form No.1 & 2 and Form(s)-3 in tune thereto; also stand issued.
3. The assessees' sole identical plea in all these cases is that since the department is yet to finalise the settlement in tune with Form(s)-3 issued under the scheme, these appeals may not be dismissed as withdrawn as on date. We find no merit in assessees' contentions per se. The fact remains that :- 4 -:
Vivad Se Viswas they have already been issued Form(s)-3, no purpose would be served if all these cases are kept pending. We therefore order that these appeals be treated as dismissed as withdrawn with a rider that it shall be very much open for all assessees to file for revival of these cases, if the settlement benefit under the scheme is denied to them for technical reasons.
4. All these cases are 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 the 17 th March, 2021 Sd/- Sd/-
(LAXMI PRASAD SAHU) (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Hyderabad, Dated: 17-03-2021 TNMM :- 5 -:
Vivad Se Viswas Copy to :
1.HM.CLAUSE India Private Limited, D.No.6-98/4, Survey No.563/Part Gowdavelli Village, Medchal Mandal, Ranga Reddy District.
2.Krebs Biochemicals & Industries Limited, 8-2-577/B, Plot No.34, 3rd Floor, Mass Heights, Road No.8, Banjara Hills, Hyderabad.
3.Commandant 99 BN RAF, Hakimpet PO. C/o.Sekhar & Co., 133/4, R.P.Road, Secunderabad.
4.Shri R.A.Alagara Raja, H.No.185, 23rd Cross, 19th Main, Kenchanahalli, Rajarajeshwari Nagar, Bangalore.
5.Smt.Tara, D.No.13-142, Mandapala Street, Nellore.
6.Mrs.Pinky S. D.No.13-142, Mandapala Street, Nellore.
7.Sri Akshit Prakash Jain, Flat No.103, 3-2-220/224, Sri Laxmi Indra Apartments, Secunderabad.
8.GR Intrachem Limited, C/o.P.R.Datla & Co., Chartered Accountants, 6-3-788/A/9, First Floor, Durga Nagar, Ameer Pet, Hyderabad.
9.Sri Deepak Kumar Golas, D.No.15-8-511/1, Feelkhana, Hyderabad.
10.Vitas Pharma Research Private Limited, 12, Aparna Orchids, Madhapur, Hyderabad.
11.M/s.INCOR Infrastructure Private Limited, C/o.Venugopal & Chenoy, Chartered Accountants, Tilak Road, Hyderabad.
12.Fima Properties Private Limited, 6-3-596/95/A, Naveen Nagar, Road No.1, Banjara Hills, Hyderabad.
13.International Paper (India) Private Limited, 8th Floor, Krishe Sapphire, Hitech City, Madhapur, Hyderabad.
14.Sri Virender Kumar Agarwal, 105, Surya Towers, S.P.Road, Secunderabad.
:- 6 -:
Vivad Se Viswas
15.Smt.Seema Rani Agarwal, F.No.105, 1st Floor, Surya Towers, S.P.Road, Secunderabad.
16.Integrated Cleanroom Technologies Private Limited, 8-3-
903/F/11, Flat No.303, Surabhi Lotus Apartments, Nagarjuna Nagar Colony, Ameer Pet, Hyderabad.
17.K.V.Krishna Reddy. C/o.B.Narsing Rao & Co., Chartered Accountants, Plot No.554, Road No.92, Jubilee Hills, Hyderabad.
18.Sri K.Madhusudan, C/o.K.Vasantkumar, A.V.Raghu Ram, P.Vinod, Advocates, 610, Babukhan Estate, Basheerbagh, Hyderabad.
19.M/s.The Citizen Co-operative Society Ltd., 11-7-194, Citizen House, HUDA Colony, Saroornagar, Hyderabad.
20.The Deputy Commissioner of Income Tax, Circle-2(2), Hyderabad.
21.The Deputy Commissioner of Income Tax, Central Circle- 2(2), Hyderabad.
22.The Deputy Commissioner of Income Tax, Circle-3(2), Hyderabad.
23.The Deputy Commissioner of Income Tax, Circle-2(1), Hyderabad.
24.The DCIT, Central Circle-4, Hyderabad (now with Addl.CIT, Kurnool Range).
25.The Deputy Commissioner of Income Tax, Circle-9(1), Hyderabad.
26.The Asst.Commissioner of Income Tax, Circle-2(1), Hyderabad.
27.The Asst.Commissioner of Income Tax, Circle-2(2), Hyderabad.
:- 7 -:
Vivad Se Viswas
28.The Asst.Commissioner of Income Tax, Circle-10(1), Hyderabad.
29.The Asst.Commissioner of Income Tax, Circle-9(1), Hyderabad.
30.The Income Tax Officer (TDS), TDS Ward-2(3), Hyderabad.
31.The Income Tax Officer, Ward-2, Nellore.
32.The Income Tax Officer, Ward-10(2), Hyderabad.
33.The Income Tax Officer, Ward-2(2), Hyderabad.
34.The Income Tax Officer, Ward-17(4), Hyderabad.
35.The Income Tax Officer, Ward-17(2), Hyderabad.
36.The Income Tax Officer, Ward-2(3), Hyderabad.
37.The Income Tax Officer, Ward-2, Kurnool.
38.The Income Tax Officer, Ward-7(3), Hyderabad.
39.CIT(Appeals)-2, New Delhi.
40.CIT(Appeals)-2, Hyderabad.
41.CIT(Appeals)-3, Bengaluru.
42.CIT(Appeals)-Tirupati.
43.CIT(Appeals)-6, Hyderabad.
44.CIT(Appeals)-8, Hyderabad.
45.CIT(Appeals)-5, Hyderabad.
46.CIT(Appeals)-3, Hyderabad.
47.CIT(Appeals)-4, Hyderabad.
48.CIT(Appeals)-Kurnool.
:- 8 -:
Vivad Se Viswas
49.CIT(Appeals)-7, Hyderabad.
50.The Pr.CIT, Delhi-2, New Delhi.
51.The Pr.CIT-2, Hyderabad.
52.The Pr.CIT, Bengaluru-3, Bengaluru.
53.The Pr.CIT, Tirupati.
54.The Pr.CIT-6, Hyderabad.
55.The Pr.CIT-2, Hyderabad.
56.The CIT-TDS, Hyderabad.
57.The Pr.CIT-5, Hyderabad.
58.The Pr.CIT-3, Hyderabad.
59.The Pr.CIT-4, Hyderabad.
60.The Pr.CIT-Kurnool.
61.The Pr.CIT-7, Hyderabad.
62.D.R. ITAT, Hyderabad.
63.Guard File.