Laxmaiah Tamara , Hyderabad V. Income Tax Officer, Ward-13(4) , Hyderabad

ITA 1034/Hyd/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8777 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 05-01-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 24-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 153A; 13; 153C

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NOS. 1034 & 1035/HYD/2019 ASSESSMENT YEARS: 2011 - 12 AND 2013 - 14 LAXMAIAH TAMARA, HYDERABAD PAN: AFTPT 3165 P VS. INCOME TAX OFFICER, WARD - 13(4), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SMT. S. SANDHYA REVENUE BY: SHRI SUNIL KUMAR PANDEY, DR DATE OF HEARING: 05/01/2021 DATE OF PRONOUNCEMENT: 06/01/2021 ORDER PER A. MOHAN ALANKAMONY, AM.: THESE APPEALS ARE FILED BY THE ASSESSEE AGAINST THE ORDERS OF THE LD. CIT (A) - 4, HYDERABAD IN APPEALS NO.4/10323/17 - 18/W - 13(4), HYD/CIT(A) - 4/HYD/18 - 19, DATED 24/04/2019 PASSED U/S. 153A R.W.S 153C AND U/S. 250(6) OF THE ACT FOR THE AYS: 2011 - 12 AND 2013 - 14. 2. AT THE OUTSET, LD.AR SUBMITTED BEFORE US THAT THE ASSESSEE DESIRES TO WITHDRAW HIS APPEALS AS THE ASSESSEE HAS OPTED TO AV AIL VIVAD SE VISWAS SCHEME. HE FURTHER SUBMITTED THAT THE ASSESSEE HAD FILED FORM NO.1 & 2 AND IS AWAITING TO RECEIVE FORM - 3 FROM THE REVENUE. IT WAS 2 THEREFORE PLEADED, THAT THE APPEALS OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN AS PER THE SCHEME . 3. THE LD. DR CONCEDED TO THE REQUEST OF THE LD.AR. 4. HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE, WE ARE INCLINED TO ALLOW THE APPEALS OF THE ASSESSEE TO BE WITHDRAWN YIELDING TO THE PRAYER OF THE LD. AR AS THE ASSESSEE HAS PREFERRED TO AVAI L THE VIVAD - SE - VISHWAS SCHEME FOR THE A.Y.: 2011 - 12 AND 2013 - 14 BY FILING FORM NO.1 & 2. THE LD. DR HAS ALSO CONCEDED TO THE REQUEST OF THE LD. AR. ACCORDINGLY, WE HEREBY DISMISS BOTH THE APPEALS OF THE ASSESSEE AS WITHDRAWN. HOWEVER, WE ALSO MAKE IT CLEA R THAT, IF THE ASSESSEES CASES ARE NOT ACCEPTED IN THE VIVAD - SE - VISWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON, THEN THE ASSESSEE SHALL BE AT LIBERTY TO FILE MISCELLANEOUS PETITIONS BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THE APPEALS. IT IS ORDERED ACCORDINGLY. ORDER PRONOUNCED IN THE OPEN COURT ON 06 TH JANUARY, 2021. SD/ - SD/ - (P. MADHAVI DEVI) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 06 TH JANUARY, 2021. 3 OKK COPY TO: - 1. LAXMAIAH TAMARA, H. NO. 13 - 6 - 434/D/46, 1 ST FLOOR, JYOTHI NAGAR, MEHDIPATNAM, HYDERABAD. 2. INCOME TAX OFFICER, WARD - 13(4), AAYAKAR BHAVAN, BASHEERBAGH, HYDERABAD. 3. THE COMMISSIONER OF INCOME TAX (APPEALS) - 4, HYDERABAD. 4. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 4, HYDERABAD. 5. THE DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. 6. GUARD FILE