Income Tax Appellate Tribunal - Hyderabad
Amrit Kumar Jain (Huf), Hyderabad vs Income Tax Officer, Ward-9(2), ... on 10 February, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD BENCH "A/SMC", HYDERABAD
(Through Virtual Hearing)
BEFORE SHRI A. MOHAN ALANKAMONY,
ACCOUNTANT MEMBER
AND
SHRI S.S. GODARA, JUDICIAL MEMBER
ITA No. 942/Hyd/2019
A.Y.: 2014-15 (SMC)
Nitu Jain, Vs. Income Tax Officer,
Hyderabad. Ward-15(3),
PAN: AHJPJ 2847 A Hyderabad.
(Appellant) (Respondent)
ITA No. 874 /Hyd/2018
A.Y. 2014-15 (A-Bench)
Srikishan Agarwal, Vs. Income Tax Officer,
Secunderabad. Ward-10(3),
PAN: AAYPA 9252 G Hyderabad.
(Appellant) (Respondent)
ITA No. 875/Hyd/2018
A.Y. 2014-15 (A-Bench)
Ramesh Kumar Agarwal, Vs Income Tax Officer,
Secunderabad. Ward-10(3),
PAN: ACLPA 3735 D Hyderabad.
(Appellant) (Respondent)
ITA No. 1758/Hyd/2018
A.Y. 2015-16 (A-SMC)
Mukesh Madhavlal Gulani, Vs ACIT,
Secunderabad. Circle-10(1),
PAN: ACAPG 2937 N Hyderabad.
2
(Appellant) (Respondent)
ITA No. 1759/Hyd/2018
A.Y. 2015-16 (A-SMC)
Naina Mukesh Gulani, Vs. Income Tax Officer,
Secunderabad. Ward-10(3),
PAN: AFRPG 5962 K Hyderabad.
(Appellant) (Respondent)
ITA No.1756/Hyd/2018
A.Y. 2015-16 (A-SMC)
Pankaj Madhavlal Gulani, Vs. The Assistant
Secunderabad. Commissioner of Income
PAN: AEEPG 6273 P Tax, Circle-10(1),
Hyderabad.
(Appellant) (Respondent)
ITA No. 675/Hyd/2018
2014-15 (A-Bench)
Archana Agarwal, Income Tax Officer,
Secunderabad. Ward-10(2),
PAN: ABYPA 0204 H Hyderabad.
(Appellant) (Respondent)
ITA No.928/Hyd/2019
A.Y. 2013-14 (B-SMC)
Aarthi Jain, Vs. Income Tax Officer,
Hyderabad. Ward-9(2),
PAN: AEHPJ 8084 J Hyderabad.
(Appellant) (Respondent)
ITA No. 929/Hyd/2019
2013-14 (B-SMC)
3
Amrit Kumar Jain (HUF), Vs. Income Tax Officer,
Hyderabad. Ward-9(2),
PAN: AAIHA 4986 M Hyderabad.
(Appellant) (Respondent)
ITA No. 1757/Hyd/2018
A.Y. 2015-16 (A-SMC)
Vinitha Gulani, Vs Income Tax Officer,
Secunderabad-500 003. Ward-10(3),
PAN: ACSPG 1924 D Hyderabad.
(Appellant) (Respondent)
ITA No.941/Hyd/2019
A.Y. 2014-15 (A-SMC)
Rani Jain, Vs Income Tax Officer,
Hyderabad. Ward-15(2),
PAN: AEGPR 6598 J Hyderabad.
(Appellant) (Respondent)
ITA No. 943/Hyd/2019
A.Y. 2014-15 (A-SMC)
Chanda Jain, Vs. Income Tax Officer,
Secunderabad. Ward-15(3),
PAN: AELPJ 5169 E Hyderabad.
(Appellant) (Respondent)
ITA No. 89/Hyd/2019
A.Y.: 2014-15 (A-SMC)
Kailash Chand Goenka, Vs. The Assistant
Nizamabad- 503186. Commissioner of Income
PAN: ACWPG 9679H Tax, Circle-1,
Nizamabad.
(Appellant) (Respondent)
ITA No.90/Hyd/2019
4
A.Y. 2014-15 (A-SMC)
Vineeth Goenka, Vs. Income Tax Officer,
Nizamabad. Ward-1,
PAN: ANYPG 6499 G Nizamabad.
(Appellant) (Respondent)
ITA No. 91/Hyd/2019
A.Y. 2014-15 (A-SMC)
Anitha Goenka, Vs Income Tax Officer,
Nizamabad. Ward-1,
PAN: ACVPG 1932 C Nizamabad.
(Appellant) (Respondent)
ITA No. 92/Hyd/2019
A.Y. 2014-15 (A-SMC)
Manju Goenka, Vs. Income Tax Officer,
Nizamabad. Ward-3,
PAN: AEYPG 1601 D Nizamabad.
(Appellant) (Respondent)
ITA No. 1010/Hyd/2016
A.Y. 2012-13 (A-Bench)
Chandulal Agarwal, Vs Dy. Commissioner of
Secunderabad. Income Tax,
PAN: ABAPA 5701 H Circle-2(1),
Hyderabad.
(Appellant) (Respondent)
ITA No. 674/Hyd/2018
A.Y. 2014-15 (A-Bench)
5
Premlata Agarwal, Vs. The Income Tax Officer,
Secunderabad. Ward-10(2),
PAN: ABYPA 0385 R Hyderabad.
(Appellant) (Respondent)
Assessee by: Shri Shashank Dundu for Mr.
K. Sai Prasad
Revenue by: Shri Y.V.S.T. Sai, CIT-DR
Date of hearing: 08/02/2021
Date of pronouncement: 10/02/2021
ORDER
PER BENCH:
All these appeals are filed by the assessees, aggrieved by the orders of the Ld. Commissioner of Income Tax (Appeals), Hyderabad.
2. All the above mentioned assessees have filed written submissions before us seeking withdrawal of their respective appeals as they have opted to avail 'Vivad Se Viswas' scheme. It is further submitted that the assessees have filed Form No.1 & 2 in all these cases and also received Form-3 from the Revenue in certain cases. Hence, it is prayed in the written submissions that the appeals of the respective assessees may be allowed to be withdrawn.
3. The Ld. DRs conceded to the request of the assessees and their Counsels.
64. Having heard both the parties through video conference, We are inclined to allow the appeals of the assessees to be withdrawn yielding to the prayer of the Ld. ARs as the assessees have preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1, 2 in all the instant cases and in some cases the assessees have also received Form No-3 from the Revenue. The Ld. DRs have also conceded to the request of the Ld. ARs.
Accordingly, We hereby dismiss all these appeals of the assessees as withdrawn. However, we also make it clear that, if any of the assessee's cases are not accepted in the Vivad-Se-Viswas scheme by the Revenue for whatsoever may be the reason, then the respective assessees shall be at liberty to file Miscellaneous Petitions before the Tribunal within the time limit prescribed under the Act to reinstate their appeal. It is ordered accordingly.
5. In the result, all the above-mentioned appeals of the assessees are dismissed as withdrawn.
Pronounced in the open Court on the tenth of February, 2021.
Sd/- Sd/-
(S.S. GODARA) (A. MOHAN ALANKAMONY)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Hyderabad, Dated: 10th February, 2021.
7
OKK
Copy to:-
1. (i) Nitu Jain C/o. Ch. Parthasarathy & Co., 1-1-298/2/B/3, 1st Floor, Ashok Nagar, Hyderabad.
(ii)Srikishan Agarwal, C/o. Ch. Parthasarathy & Co., 1-1-298/2/B/3, 1st Floor, Sowbhagya Avenue, St. No.1, Ashok Nagar, Hyderabad.
(iii) Ramesh Kumar Agarwal C/o. Ch. Parthasarathy & Co., 1-1- 298/2/B/3, 1st Floor, Sowbhagya Avenue, St. No.1, Ashok Nagar, Hyderabad.
(iv) Mukesh Madhavlal Gulani C/o. Ch. Parthasarathy & Co., 1-1- 298/2/B/3, 1st Floor, Sowbhagya Avenue, St. No.1, Ashok Nagar, Hyderabad.
(v) Naina Mukesh Gulani C/o. Ch. Parthasarathy & Co., 1-1- 298/2/B/3, 1st Floor, Sowbhagya Avenue, St. No.1, Ashok Nagar, Hyderabad.
(vi) Pankaj Madhavlal Gulani C/o. Ch. Parthasarathy & Co., 1-1- 298/2/B/3, 1st Floor, Sowbhagya Avenue, St. No.1, Ashok Nagar, Hyderabad.
(vii) Archana Agarwal C/o. Ch. Parthasarathy & Co., 1-1-298/2/B/3, 1st Floor, Sowbhagya Avenue, St. No.1, Ashok Nagar, Hyderabad.
(viii) Smt. Aarthi Jain C/o. Katrapati Associates, 1-1-298/2/B/3, 1st Floor, Ashok Nagar, Hyderabad-20.
(ix) Amrit Kmar Jain (HUF) C/o. Katrapati Associates, 1-1-298/2/B/3, 1st Floor, Ashok Nagar, Hyderabad-20.
(x) Vinitha Gulani C/o. Ch. Parthasarathy & Co., 1-1-298/2/B/3, 1st Floor, Sowbhagya Avenue, St. No.1, Ashok Nagar, Hyderabad.
(xi) Rani Jain C/o. Ch. Parthasarathy & Co., 1-1-298/2/B/3, 1st Floor, Sowbhagya Avenue, St. No.1, Ashok Nagar, Hyderabad.
(xii) Chanda Jain C/o. Ch. Parthasarathy & Co., 1-1-298/2/B/3, 1st Floor, Sowbhagya Avenue, St. No.1, Ashok Nagar, Hyderabad.
(xiii) Kailash Chand Goenka C/o. Ch. Parthasarathy & Co., 1-1- 298/2/B/3, 1st Floor, Sowbhagya Avenue, St. No.1, Ashok Nagar, Hyderabad.
(Xiv) Vineeth Goenka C/o. Ch. Parthasarathy & Co., 1-1-298/2/B/3, 1st Floor, Sowbhagya Avenue, St. No.1, Ashok Nagar, Hyderabad.
(xv) Anita Goenka C/o. Ch. Parthasarathy & Co., 1-1-298/2/B/3, 1st Floor, Sowbhagya Avenue, St. No.1, Ashok Nagar, Hyderabad. (xvi) Manju Goenka C/o. Ch. Parthasarathy & Co., 1-1-298/2/B/3, 1st Floor, Sowbhagya Avenue, St. No.1, Ashok Nagar, Hyderabad. (xvii) Chandulal Agarwal C/o. Ch. Parthasarathy & Co., 1-1- 298/2/B/3, 1st Floor, Sowbhagya Avenue, St. No.1, Ashok Nagar, Hyderabad.
8(xvii) Premlata Agarwal C/o. Ch. Parthasarathy & Co., 1-1-298/2/B/3, 1st Floor, Sowbhagya Avenue, St. No.1, Ashok Nagar, Hyderabad.
2. Income Tax Officer, Ward-15(3), Income Tax Towers, AC Guards, Masabtank Hyderabad.
(ii) Income Tax Officer, Ward-10(3), 5th Floor, A-Block, IT Towers, AC Guards, Hyderabad-04.
(iii) The Asst. Commissioner of Income Tax, Circle-10(1), IT Towers, AC Guards, Masab Tank, Hyderabad.
(iv) The Income Tax Officer, Ward-10(2), IT Towers AC Guards, Masab Tank, Hyderabad.
(v) Income Tax Officer, Ward-9(2), IT Towers, Masab Tank, Hyderabad. Income Tax Officer, Ward-15(2), Income Tax Towers, AC Guards, Masabtank, Hyderabad.
(vi) ACIT, Circle-1, Aayakar Bhavan, Subhash Nagar, Nizamabad.
(vii) Income Tax Officer, Ward-1, Aayakar Bhavan, Subhash Nagar, Nizamabad.
(viii) Deputy Commissioner of Income Tax, Circle-2(1), 5th Floor, Signature Towers, Kondapur, Hyderabad.
(ix) The Income Tax Officer, Ward-10(2), 5th Floor, I.T. Towers, AC Guards, Hyderabad - 500 026.
3. The CIT (A)-7, Hyderabad.
(ii) The CIT (A)-6, Hyderabad.
(iii) The CIT (A)-5, Hyderabad.
(iv) The CIT (A)-10, Hyderabad.
4. (i) The Principal Commissioner of Income Tax-7, Hyderabad.
(ii) The Principal Commissioner of Income Tax-6, Hyderabad.
(iii)The Principal Commissioner of Income Tax-5, Hyderabad.
(iv) The Commissioner of Income Tax (IT & TP), Hyderbad.
5. The Departmental Representative, ITAT, Hyderabad.
6. Guard File