Sambasiva Rao meda , Hyderabad V. Income Tax Officer , Ward-12(2), Hyderabad

ITA 111/Hyd/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6643 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 29-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D J P ANAND
• Assessee Lawyers: PHANINDRA KUMAR
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD SMC BENCH : HYDERABAD (THROUGH VIDEO CONFERENC E ) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER ITA NO. 111 /HYD./ 2020 ASSESSMENT YEAR: 20 11 - 12 SRI S AMBASIVA RAO MEDA VS. ITO, WARD 12(2) HYDERABAD HYDERABAD PAN: AMTPM9460B (APPELLANT) (RESPONDENT) FOR ASSESSEE : SRI PHANINDRA KUMAR, ADV. FOR REVENUE : SH. D.J.P. ANAND, D.R. DATE OF HEARING : 21 / 01 /202 1 DATE OF PRONOUNCEMENT : 29 / 01 /202 1 O R D E R THIS IS ASSESSEES APPEAL FILED AGAINST THE ORDER OF CIT(A) - 1 , HYD ERABAD DATED 2 5 .11.2019 RELATING TO A.Y. 2011 - 12 . AT THE OUTSET, IT IS OBSERVED THAT THERE IS A DELAY OF 02 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL. ASSESSEE HAS FILED APPLICATION FOR CONDONATION OF DELAY STATING HE HAS BEEN ATTENDING HIS MOTHER WHO WAS ILL, AND PRAYED FOR CONDONATION OF DELAY. BEING SATISFIED WITH THE REASONS STATED IN THE APPLICATION, I CONDONE THE DELAY OF TWO DAYS AND ADMIT THE APPEAL . 2. T HE LD.AR SUBMITTED BEFORE US THAT THE ASSESSEES DOES NOT WANT TO PURSUE THE APPEAL AS ASSESSEE HAS ALREADY FILED FORMS I & II UNDER THE DIRECT TAXES VIVAD SE VISHWAS SCHEME, 2020 AND FORM 3 HAS ALSO BEEN ISSUED BY ITA NO . 111 /HYD./ 2020 AY 2011 - 12 SRI SAMBASIVA RAO MEDA, HYD. 2 THE CONCERNED PR.CIT, HYDERABAD . THEREFORE, CONSEQUENT TO THE SAME, THE ASSESSEES DESIRES TO WITH DRAW THE APPEAL BEFORE THE TRIBUNAL. HENCE IT WAS PLEADED, THAT THE APPEAL OF THE ASSESSEE MAY BE TREATED AS WITHDRAWN. 3. THE LD.DR CONCEDED TO THE REQUEST OF THE LD.A.R. 4. AFTER HEARING BOTH THE PARTIES, ACCORDING TO THE REQUEST OF THE ASSESSEES AR, I HEREBY ALLOW THE APPEAL OF THE ASSESSEE TO BE WITHDRAWN. HOWEVER, I ALSO MAKE IT CLEAR THAT IF ASSESSEES CASE IS NOT ACCEPTED IN THE VIVAD SE VISHWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON, THEN THE ASSESSEE SHALL BE AT LIBERTY TO F ILE MISC. APPLICATION BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE ASSESSEES APPEAL. ORDERED ACCORDINGLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON 29 /01/2021 . SD/ - (P. MADHAVI DEVI) JUDICIAL MEMBER DATED: 29 TH JANUARY, 2021 *GMV COPY OF ORDER FORWARDED TO: 1. SRI SAMBASIVA RAO MEDA, 5 - 4 - 81/C, FLAT NO. 401, KKR EMPIRE APARTMENTS, SHANTI NAGAR, BJP OFFICE BACKSIDE, HYDERABAD . 2. ITO, WARD 12(2), HYDERABAD. / ACIT, RANGE 12 , HYDERABAD 3. C IT( A ) - 1 , HYDERABAD . 5 . PR.CIT - 1 , HYDERABAD 6 D.R. ITAT HYDERABAD 7 . GUARD FILE