Neetha Pulasani , Ranga Reddy V. Income Tax Officer, Ward-14(1), Hyderabad

ITA 1033/Hyd/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7665 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2015-2016
• Appeal Filed On: 21-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. 10 33 /H/2019 ASSESSMENT YEAR: 2015 - 16 S MT NEETA PULASANI R.R.DISTRICT PAN AFNPP6473J VS. ITO, WARD 14(1) HYDERABAD (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI T. CHAITANYA KUMAR, REVENUE BY SHRI ROHIT MUJUMDAR DATE OF HEARING: 24 /08/2021 DATE OF PRONOUNCEMENT: 25 /08/2021 O R D E R PER BENCH : THIS APPEAL FILED BY THE ASSESSEE FOR AY 2015 - 16 IS DIRECTED AGAINST CIT(A) - 6 , HYDERABADS ORDER DATED 28/03/2019 INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961 ;[ IN SHORT THE ACT]. 2. AT THE OUTSET, THE LD. AR SUBMITTED THAT THE ASSESSEE HAS OPTED TO AVAIL THE BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME - 2020 IN PRESCRIBED FORMS 1 AND 2, AND FORM 3 ALSO WAS ISSUED BY THE PR.CIT - 6 , COPY OF WHICH IS PLACED ON RECORD, AND RE QUESTED THE BENCH TO PERMIT THE ASSESSEE TO WITHDRAW THE APPEAL. ITA NO. 10 33 /HYD/2019 SMT NEETHA PULASANI, RR.DIST. : - 2 - : 3. HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE INCLINED TO DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN, SINCE THE ASSESSEE HAS PREFERRED TO AVAIL THE VIVAD - SE - VISH WAS SCHEME AND ALSO RECEIVED FORM - 3 IN TUNE THERETO, WITH A RIDER THAT IT SHALL BE VERY MUCH OPEN FOR THE ASSESSEE TO FILE FOR REVIVAL OF THIS CASE, IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED TO THE ASSESSEE FOR TECHNICAL REASONS. 4. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 25 TH AUGUST, 2021. SD/ - SD/ - (S. S. GODARA) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 25 TH AUGUST, 2021. *GMV COPY TO : 1 S MT NEETA PULASANI, FLAT NO. 102, GOWRI APARTMENTS, URDU HALL LANE, HIMAYATNAGAR, HYDERABAD 500 029, TELANGANA 2 ITO, WARD 14 (1), HYDERABAD 3 ACIT, RANGE 14 , HYDERABAD 4 CIT(A) - 6 , HYDERABAD 5 PR.CIT - 6 , HYDERABAD 6 ITAT, DR, HYDERABAD 7 GUARD FILE. ITA NO. 10 33 /HYD/2019 SMT NEETHA PULASANI, RR.DIST. : - 3 - : S.NO. DETAILS DATE 1 DRAFT DICTATED ON 2 DRAFT PLACED BEFORE AUTHOR 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 5 APPROVED DRAFT COMES TO THE SR. PS/PS 6 KEPT FOR PRONOUNCEMENT 7 FILE SENT TO BENCH CLERK 8 DATE ON WHICH THE FILE GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER