The Adarsha Bharathi Farmers Services Co-operative Society Limited , Anantapur V. Asst. Commissioner of Income Tax, Circle-1, Anantapur

ITA 1117/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5714 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 29-04-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 08-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R DIPAK
• Keywords: Revision of order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. NO. 1117/HYD/2019 ASSESSMENT YEAR: 2014-15 THE ADARSHA BHARATHI FARMERS SERVICE CO-OPERATIVE SOCIETY LIMITED, ANANTHAPUR [PAN: AAATT5883A] VS ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, ANANTHAPUR (APPEAL AGAINST REVISION ORDERS OF PR.CIT, KURNOOL U/S.263) (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI K.C.DEVDAS, AR FOR REVENUE : SHRI R.DIPAK, DR DATE OF HEARING : 29-04-2021 DATE OF PRONOUNCEMENT : 30-04-2021 O R D E R PER BENCH: THIS ASSESSEES APPEAL FOR AY.2014-15 ARISES FROM TH E CIT(A)-KURNOOLS ORDER DATED 25-03-2019 PASSED IN PROCEEDINGS U/S.143(3) OF THE INCOME TAX ACT, 1961 [I N SHORT, THE ACT]. 2. IT TRANSPIRES AT THE OUTSET THAT THIS ASSESSEES INSTANT APPEAL SUFFERS FROM 33 DAYS DELAY STATED TO BE ATTRIBUTAB LE TO THE REASON(S) BEYOND ITS CONTROL AS PER CONDONATION PETITION/AFFIDAVIT DT. 13-07-2018. NO REBUTTAL HAS COME FROM THE DEPARTMENTAL SIDE. THE IMPUGNED DELAY IS CONDONED THEREFORE. ITA NO. 1117/HYD/2019 :- 2 -: 3. AT THE OUTSET, WE ARE INFORMED DURING THE COURSE OF HEARING FROM THE ASSESSEES SIDE THAT IT HAS FILED FOR SETTLEMENT BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME-2 020 IN PRESCRIBED FORM NO.1 & 2 AND FORM(S)-3 IN TUNE THERET O; ALSO STANDS ISSUED FOLLOWED BY PAYMENT OF ALL DUE TAX(ES) T HEREFORE. 4. THIS APPEAL IS DISMISSED AS WITHDRAWN IN ABOVE TE RMS. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH APRIL, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.GO DARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 30-04-2021 TNMM ITA NO. 1117/HYD/2019 :- 3 -: COPY TO : 1.THE ADARSHA BHARATHI FARMERS SERVICE CO-OPERATIVE SOCIETY LIMITED, AR 103, KANEKAL, ANANTHAPUR. 2.THE ASST.COMMISSIONER OF INCOME TAX, CIRCLE-1, ANANTHAPUR. 3.CIT(APPEALS)-KURNOOL. 4.ADDL.CIT-ANANTHAPUR. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.