Leelavathi Rathi , Hyderabad V. Income Tax Officer, Ward-5(1), Hyderabad

ITA 1068/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3129 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2015-2016
• Appeal Filed On: 28-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 147; 2; 143(3)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH SMC, HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.1065/HYD/2019 A.Y. 2013 - 14 UMA DEVI RATHI, HYDERABAD. PAN: AGIPD 1955 D VS. INCOME TAX OFFICER, WARD - 5(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: SHRI WASEEM UR RAHMAN, DR ITA NO. 1068/HYD/2019 A.Y. 2015 - 16 LEELAVATHI RATHI, HYDERABAD. PAN: ACIPR 3077 Q VS. INCOME TAX OFFICER, WARD - 5(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: SHRI WASEEM UR RAHMAN, DR DATE OF HEARING: 0 6/ 0 5/2021 DATE OF PRONOUNCEMENT: 07/06 /2021 ORDER BOTH THE CAPTIONED APPEALS ARE FILED BY THE ASSESSEES . ITA NO. 1065/HYD/2019 IS FILED AGAINST THE ORDER OF THE LD. CIT(A) - 4, HYDERABAD IN APPEAL NO. 4/10276/2017 - 18/AC.5(1)/CIT(A) - 4/HYD/19 - 20, DATED 30/05/2019 PASSED U/S. 143(3) R.W.S 147 AND U/S. 250(6) OF 2 THE ACT FOR THE A.Y. 2013 - 14. ITA NO. 1068/HYD/2019 IS FILED AGAINST THE ORDER OF THE LD. CIT(A) - 4, HYDERABAD IN APPEAL NO. 4/10280/2017 - 18/ITO. W - 5(1)/CIT(A) - 4/HYD/19 - 20, DATED 2/4/2019 PASSED U/S. 143(3) R.W.S 250(6) OF THE ACT FOR THE A.Y. 2015 - 16. 2. AT THE OUTSET, NONE APPEARED BEFORE ME TO REPRESENT THE ASSESSEES CASES. FROM THE RECORD, IT APPEARS THAT BOTH THE ASSESSEE S DESIRE TO WITHDRAW THEIR RESPECTIVE APPEAL S AS THE ASSESSEE S HA VE OPTED TO AVAIL VIVAD SE VISWAS SCHEME. IT WAS FURTHER NOTI CED THAT THE ASSESSEE S HAD FILED FORM NO.1 & 2 AND FORM - 3 WAS ALSO ISSUED BY THE REVENUE IN BOTH THE CASES . THEREFORE, I AM OF THE VIEW THAT BOTH THE APPEAL S OF THE ASSESSEE S SHOULD BE TREATED AS WITHDRAWN. 3. THE LD. DR STATED THAT IF THE ASSESSEE S DESIRE TO OPT VIVAD - SE - VISHWAS SCHEME, THE DEPARTMENT HAS NO OBJECTION. 4. HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, I AM INCLINED TO ALLOW THE APPEAL S OF THE ASSESSEE S TO BE WITHDRAWN SINCE THE ASSESSEE S HA VE PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORMS NO.1, 2 AND FORM - 3 WAS ALSO ISSUED BY THE REVENUE IN BOTH THE CASES . THE LD. DR HAS ALSO NOT OBJECTED TO THE ASSESSEES DECISION OF OPTING VIVAD - SE - VISHWAS SCHEME . ACCORDINGLY, I HEREBY DISMISS BOTH TH E APPEAL S OF THE ASSESSEE S AS WITHDRAWN. HOWEVER, I ALSO MAKE IT CLEAR 3 THAT, IF THE ASSESSEE / S CASE /S ARE NOT ACCEPTED IN THE VIVAD - SE - VIS H WAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON, THEN THE ASSESSEE /S SHALL BE AT LIBERTY TO FILE MISCELLANEO US PETITION /S BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THE IR RESPECTIVE APPEAL /S . IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT, TWO APPEALS OF THE ASSESSEES ARE DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT O N THE 07 TH JUNE , 2021. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 07 TH JUNE , 2021. OKK COPY TO: - 1) SMT. UMA DEVI RATHI, D.NO. 4 - 7 - 746, ESAMIA BAZAR, HYDERABAD 500 027. (II) SMT. LEELAVATHI RATHI, D.NO. 4 - 7 - 746, ESAMIA BAZAR, HYDERABAD 500 027. 2) INCOME TAX OFFICER, WARD - 5(1), HYDERABAD. 3) THE CIT (A) - 4, HYDERABAD. 4) THE PRINCIPAL COMMISSIONER OF INCOME TAX - 4, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE