Income Tax Appellate Tribunal - Hyderabad
Late Rajagopal Chadalavada Rep By Lr Smt ... vs Dy. Commissioner Of Income Tax , Central ... on 19 January, 2021
1
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.2207/Hyd/2017
(AY: 2013-14)
Rothe Erde India Private Vs. Deputy Commissioner of
Limited [Successor in Income Tax,
interest of Berco Circle-1(2),
Undercarriages (India) Hyderabad.
Private Limited],
Hyderabad.
PAN: AADCR 3029 G
(Appellant) (Respondent)
ITA No. 2352/Hyd/2018 (AY: 2014-15)
ITA No. 312/Hyd/2017 (AY: 2012-13)
Rothe Erde India Private Vs. Deputy Commissioner of
Limited [Successor in Income Tax,
interest of Berco Circle-1(2),
Undercarriages (India) Hyderabad.
Private Limited],
Hyderabad.
PAN: AADCB 5412 B
(Appellant) (Respondent)
ITA Nos.1829 to 1835/Hyd/2019
Assessment Years: 2003-04 to 2009-10
Late Rajagopal Chadalavada Vs. DCIT,
Rep. By L/R. Smt. Central Circle,
Sampoornamma, Tirupati. Tirupati.
PAN: ABXPC 6782 B
2
(Appellant) (Respondent)
ITA No.552/Hyd/2019
Assessment Year: 2015-16
Purushotham Das (HUF), Vs. ACIT,
Hyderabad. Circle-8(1),
PAN: AADHP 9652 G Hyderabad.
(Appellant) (Respondent)
ITA No.1501/Hyd/2019
Assessment Year: 2010-11
Mir Yousuf Ali, Vs. Income Tax Officer,
Hyderabad-500008. Ward-6(4),
PAN: AAXPA 2395 R Hyderabad.
(Appellant) (Respondent)
ITA No.592/Hyd/2019
Assessment Year: 2015-16
Usha Rani Anne, Vs. Income Tax Officer,
Nalgonda. Ward-1,
Pan: ABEPA 8081 M Suryapet.
(Appellant) (Respondent)
ITA No.103/Hyd/2018
Assessment Year: 2013-14
M/s. Photon Energy Vs. DCIT,
Systems Ltd., Circle-16(2),
Hyderabad. Hyderabad.
PAN: AABCP9113 B
(Appellant) (Respondent)
ITA No.564/Hyd/2016 (AY: 2006-07)
ITA No. 1222/Hyd/2017 (AY: 2007-08)
3
Kasani Gnaneshwar, VS. DCIT,
Hyderabad. Circle-2(1),
PAN: AAUPK 1302 K Hyderabad.
(Appellant) (Respondent)
ITA No.923/Hyd/2018
AY: 2014-15
M/s. Andhra Polymers VS. DCIT,
Private Limited, Circle-1(1),
Hyderabad. Hyderabad.
PAN: AABCA 7291 F
(Appellant) (Respondent)
ITA No.219 & 220/Hyd/2017
(AY: 2010-11 & 2011-12)
Kenexa Technologies Income Tax Officer,
Private Limited, Ward-2(1),
Bengaluru. Hyderabad.
PAN: AACCK 1647 A
(Appellant) (Respondent)
Assessee by: None / A.V. Raghuram / Shri
K.A. Sai Prasad
Revenue by: Shri Y.V.S.T. Sai, CIT-DR (ii)
Shri Rohit Mujumdar
Date of hearing: 11/01/2021
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 / Ld. Commissioner of Income Tax (Appeals), Guntur/ Dispute Resolution Panel-1, Bangaluru.4
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 and dismissed as such.
3. The Ld. DR 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. DR has 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 5 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 19 th January, 2021.
Sd/- Sd/-
(S.S. GODARA) (A. MOHAN ALANKAMONY)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Hyderabad, Dated: 19th January, 2021.
OKK
Copy to:-
1. Rothe Erde India Private Limited [Successor in Interest of Berco Undercarriages (India) Private Limited], Gat No. 429, Village Wadivarhe at Post: Gonde Taluka, Igatpuri Nashik, Maharashtra - 422403. (ii) Late Ch. Rajagopal. Rep., by L/R. Smt. C. Sampoornamma, Flat No. 610, 6th Floor, Babukhan Estate, Basheerbagh, Hyderabad - 500 001. (iii) M/s. Purushotham Das (HUF), D.No. 21-2-366, Lad Bazar, Hyderabad - 500
002. (iv)Mir Yousuf Ali, 8-1-332/1/2/B, Aziz Bagh, Tolichowki, Hyderabad - 500 008. (v) Usha Rani Anne, H.No. 12-97, Usha Nursing Home, Hazurnagar, Kodad, Nalgonda - 508206. (vi)M/s. Photon Energy Systems Ltd C/o. K. Vasantkumar, A.V. Raghu Ram, P. Vinod & M. Neelima Devi, Advocates, 610, Babukhan Estate, Basheerbagh, Hyderabad -1. (vii) Kasani Gnaneshwar C/o. Ch. Parthasarathy & Co., 1-1-298/2/B/3, 1st Floor, Sowbhagya Avenue, St. No.1, Ashoknagar, Hyderabad - 500 020. (viii) M/s. Andhra Polymers Private Limited C/o.
6C/o. K. Vasantkumar, A.V. Raghu Ram, P. Vinod & M. Neelima Devi, Advocates, 610, Babukhan Estate, Basheerbagh, Hyderabad -1. (ix) Kenexa Technologies Private Limited C/o. IBM India Private Limited, No.12, Subramanya Arcade-1, Bannerghatta Main Road, Bangalore - 560029.
2. Deputy Commissioner of Income Tax, Circle-1(2), IT Towers, Masab Tank, Hyderabad. (ii) DCIT, Central Circle, Tirupati. (iii) ACIT, Circle- 8(1), Signature Towers, Kondapur Road, Hyderabad-84. (iv) Income Tax Officer, Ward-6(4), 7D, IT Towers, AC Guards, Hyderabad. (v) Income Tax Office, Krishna Nagar Colony, Opp. Hitech Bus Stand, Suryapet - 508213. (vi) DCIT, Circle-16(2), 2nd Floor, IT Towers, AC Guards, Hyderabad. (vii) The DCIT, Circle-2(1), B-Block, 8th Floor, IT Towers, AC Guards, Hyderabad. (viii) The DCIT, Circle1(1), IT Towers, AC Guards, Hyderabad. (ix) Income Tax Officer, Ward-2(1), Signature Towers, 5th Floor, R.No. 506, Plot No.6-P, Survey No. 32/A, 32/P, Opp. Botanical Garden, Kothaguda, Kondapur, Hyderabad - 500 084.
3. The Transfer Pricing Officer-1, Hyderabad. (ii) Transfer Pricing Officer-
3, Hyderabad.(iii) Joint Commissioner of Income Tax (Transfer Pricing), Hyderabad.(iv) The CIT (A)-1, Guntur. (v) The CIT (A)-12, Hyderabad. (vi) The CIT (A)-6, Hyderabad. (v) The CIT (A)-3, Hyderabad. (vi) The CIT (A)- 4, Hyderabad. (vii) The CIT(A)-9, Hyderabad. (viii) the CIT (A)-1, Hyderabad. (ix) the CIT (A)-2, Hyderabad.
4. Office of the Income Tax Dispute Resolution Panel-1, Bengaluru-
560034. (ii) Principal Commissioner of Income Tax, Central, Hyderabad.
(iii) The Principal Commissioner of Income Tax-2, Hyderabad. (iv) the Principal Commissioner of Income Tax-6, Hyderabad. (v) The Principal Commissioner of Income Tax-3, Hyderabad. (vi) The Principal Commissioner of Income Tax-4, Hyderabad. (vii) The Principal Commissioner of Income Tax-2, Hyderabad. (viii) Principal Commissioner of Income Tax-1, Hyderabad. (ix) the Principal Commissioner of income Tax-2, Hyderabad.
5. The Departmental Representative, ITAT, Hyderabad.
6. Guard File