H- COMPUTER SERVICES AND MANPOWER CONSULTANCY ,NALGONDA V. INCOME TAX OFFICER, WARD-1, NALGONDA

ITA 648/HYD/2023

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The case involves H-Computer Services and Manpower Consultancy, which appealed against an order from the Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi. The original order was passed by the Assessing Officer under Section 143(3) of the Income-tax Act, 1961 for the assessment year 2018-19. At the appeal hearing, the firm's advocate submitted a request to withdraw the appeal, supported by documents related to their participation in the DTVSV, 2024 scheme. The tribunal accepted the withdrawal and dismissed the appeal accordingly.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 771806 (ITAT-HYDERABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: 2018-2019
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 92

Judgement Text

"आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad श्री रवीश सूद, माननीय न्याययक सदस्य एवं श्री मिुसूदन सावडिया, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.648/Hyd/2023 (निर्धारण वर्ा/ Assessment Year: 2018-19) H-Computer Services and Manpower Consultancy Nalgonda PAN : AAGFH8612R Vs. Income Tax Officer Ward-1 Nalgonda (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented by : Shri P.Vinod, Advocate (appeared through hybrid mode) राजस्व का प्रतततितित्व/ Department Represented by : Shri Gurupreet Singh, Sr.DR सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 25.08.2025 (Hybrid Mode) घोर्णध की तधरीख/ Date of Pronouncement : 26.08.2025 O R D E R प्रनत रवीश सूद, जे.एम./PER RAVISH SOOD, J.M. The present appeal filed by the assessee firm is directed against the order passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 31/10/2023, Printed from counselvise.com 2 ITA No.648/Hyd/2023 H-Computer Services and Manpower Consultancy which in turn arises from the order passed by the A.O under Section 143(3) of the Income-tax Act, 1961 (in short 'the Act') dated 21.04.2021 for the assessment year 2018-19. 2. Shri P. Vinod, Advocate, the learned Authorized Representative (for short “Ld.AR”) at the threshold of hearing of the appeal submitted that the captioned assessee firm had opted for Direct Tax Vivad-se- Vishwas Scheme, 2024 (in short “DTVSV, 2024”). The Ld.AR has placed on our record a letter filed by the assessee dt.25.08.2025, wherein it has requested to withdraw the appeal. Also, we find that the aforesaid letter dated 25.08.2025 is accompanied by (i) Form 1 - Declaration under DTVSV Scheme, 2024; and (ii) Form 2 i.e. Certificate under sub-section (1) of Section 92 of the Finance (No.2) Act, 2024. For the sake of clarity, the aforesaid request letter, dt.25.08.2025 is culled out as under : -left blank intentionally- Printed from counselvise.com 3 ITA No.648/Hyd/2023 H-Computer Services and Manpower Consultancy 3. Considering the fact that the assessee firm had opted for DTVSV Scheme, 2024, we herein dismiss the captioned appeal as withdrawn. Before parting, we may herein observe that in case, if for any reason, the captioned appeal is not finally settled under the DTVSV, 2024, then the assessee firm shall remain at a liberty to seek restoration of the said appeal. Printed from counselvise.com 4 ITA No.648/Hyd/2023 H-Computer Services and Manpower Consultancy 4. Resultantly, the appeal filed by the assessee firm is dismissed as withdrawn in terms of our aforesaid observations. Order pronounced in the Open Court on 26th August, 2025. Sd/- (श्री मिुसूदन सावडिया) (MADHUSUDAN SAWDIA) लेखा सदस्य/ACCOUNTANT MEMBER Sd/- (श्री रवीश सूद) (RAVISH SOOD) न्यायिक सदस्य/JUDICIAL MEMBER Hyderabad, dated 26.08.2025. TYNM/sps आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:- 1. निर्धाररती/The Assessee : H-Computer Services and Manpower Consultancy, Rep.by its Managing partner Saleha Tabassum, Church Compound, Opp. Central Bank of India, Nalgonda – 508001. 2. रधजस्व/ The Revenue : Income Tax Officer, Ward-1, Income Tax Officer, Nalgonda. 3. The Principal Commissioner of Income Tax, Hyderabad 4. नवभधगीयप्रनतनिनर्, आयकर अपीलीय अनर्करण, / DR, ITAT,Hyderabad 5. गधर्ाफ़धईल / Guard file आदेशधिुसधर / BY ORDER Printed from counselvise.com "