Income Tax Appellate Tribunal - Hyderabad
G.Saraswathi , Nizamabad vs Income Tax Officer, Ward-2, Nizamabad on 19 January, 2021
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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. 481/Hyd/2017
A.Y.: 2012-13
OSI Consulting Private Vs. DCIT,
Limited, Circle-16(2),
Hyderabad. Hyderabad.
PAN: AABCN 8437 G
(Appellant) (Respondent)
ITA No. 578/Hyd/2017
(A.Y.: 2012-13)
M/s. Apps Associates Pvt Vs. DCIT,
Ltd., Circle-1(1),
Hyderabad - 500 007. Hyderabad.
PAN: AAECA 9791 R
(Appellant) (Respondent)
ITA No.1866/Hyd/2017
(A.Y.: 2013-14)
M/s. Apps Associates Pvt Vs. Income Tax Officer,
Ltd., Ward-1(1),
Hyderabad - 500 007. Hyderabad.
PAN: AAECA 9791 R
(Appellant) (Respondent)
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ITA No.2313/Hyd/2018
(A.Y.: 2011-12)
G. Saraswathi, Vs. Income Tax Officer,
Nizamabad. Ward-2,
PAN: ARQPG 3005 J Nizamabad.
(Appellant) (Respondent)
Assessee by: Shri P.V.S.S. Prasad (ii) Shri
T. Chaitanya Kumar (iii) Shri
A.V. Raghuram for K.V.
Chalamaiah
Revenue by: Shri Y.V.S.T. Sai, CIT-DR (ii)
Shri Rohit Mujumdar
Date of hearing: 12/01/2021
Date of pronouncement: 19/01/2021
ORDER
PER BENCH:
All these appeals are filed by the assessees, aggrieved by the respective orders of the Ld. Commissioner of Income Tax (Appeals), Hyderabad / Dispute Resolution Panel-1, Bangaluru.
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 Hence, it is prayed in the written submissions that the appeals of the respective assessees may be allowed to be withdrawn.
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3. The Ld. DRs conceded to the request of the assessees and their Counsels.
4. Having heard both the parties through video conference, We are inclined to allow the appeals of the assessees to be withdrawn yielding to the prayer of the Ld.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 the 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 19 th January, 2021. 4
Sd/- Sd/-
(S.S. GODARA) (A. MOHAN ALANKAMONY)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Hyderabad, Dated: 19th January, 2021.
OKK
Copy to:-
1. M/s. OSI Consulting Private Limited C/o. Prasad & Prasad Chartered Accountants, Flat No.301, MJ Towers, 8-2-698, Road No.12, Banjara Hills, Hyderabad-500 034. (ii) Apps Associates Pvt Ltd C/o. T. Chaitanya Kumar, Advocate, Flat No. 102, Gouri Apartment, Urdu Lane, Himayathnagar, Hyderabad. (iii) Apps Associates Private Limited, 1-2- 23/2, Street No.4, Habsiguda, Hyderabad - 500 007. (iv) G. Saraswathi, 3-5-99, Kotagally, Nizamabad, Telangana. (v)
2. Deputy Commissioner of Income Tax, Circle-16(2), Hyderabad. (ii) Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad. (iii) The office of the Income Tax Officer, Ward-1(1), 8th Floor, C-Block, I.T. Towers, Hyderabad. (iv) Income Tax Officer, Ward-2, Nizamabad.
3. Deputy Commissioner of Income Tax (Transfer Pricing Officer)-3, Hyderabad. (ii) Deputy Commissioner of Income Tax (Transfer Pricing Officer)-1, Hyderabad. (iii) Commissioner of Income Tax (Appeals)-1, Hyderabad. (iv) The Commissioner of Income Tax (Appeals)-5, Hyderabad.
4. Dispute Resolution Panel-1, Bengaluru. (ii) The Principal Commissioner of Income Tax-5, Hyderabad.
5. The Departmental Representative, ITAT, Hyderabad.
6. Guard File