Gowthami Adapa, Hyderabad V. Income Tax Officer, Ward-12(1), Hyderabad

ITA 1135/Hyd/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2662 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2014-2015
• Appeal Filed On: 30-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUBRAMANYAM TOTA
• Assessee Lawyers: A V RAGHURAM
• Section: 22; 144

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. 1135/HYD/2018 AY 2014 - 15 GOWTHAMI ADAPA, HYDERABAD. PAN: AWDPA 9433 A VS. INCOME TAX OFFICER, WARD - 12(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI A.V. RAGHURAM, AR REVENUE BY: SHRI SUBRAMANYAM TOTA, DR DATE OF HEARING: 16/6/2021 DATE OF PRONOUNCEMENT: 22 /6/2021 ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT (A) - 1, HYDERABAD IN APPEAL NO. 0396/CIT(A) - 1/HYD/2016 - 17/2017 - 18, DATED 14/02/2018 PASSED U/S. 144 R.W.S 250(6) OF THE ACT FOR THE AY 2014 - 15. 2. AT THE OUTSET, LD.AR SUBMITTED BEFORE ME THAT THE ASSESSEE DESIRES TO WITHDRAW HER APPEAL AS THE ASSESSEE HAS OPTED TO AVAIL VIVAD SE VISWAS SCHEME. HE FURTHER SUBMITTED THAT THE ASSESSEE HAD FILED FORM NO.1 & 2 AND FORM - 3 WAS ALSO RECEIVED FROM THE REVE NUE. IT WAS THEREFORE PLEADED, THAT THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 2 3. THE LD. DR CONCEDED TO THE REQUEST OF THE LD.AR. 4. HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE, I AM INCLINED TO ALLOW THE APPEAL OF THE ASSESSEE TO BE WITHDRAWN YIELDING TO THE PRAYER OF THE LD. AR AS THE ASSESSEE HAS PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORMS NO.1, 2 AND FORM NO.3 WAS ALSO RECEIVED FROM THE REVENUE. THE LD. DR HAS ALSO CONCEDED TO THE REQUEST OF THE LD . AR. ACCORDINGLY, I HEREBY DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. HOWEVER, I ALSO MAKE IT CLEAR THAT, IF THE ASSESSEES CASE IS 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 A MISCELLANEOUS PETITION BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THE APPEAL. IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPE N COURT ON THE 22 ND JUNE, 2021. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 22 ND JUNE , 2021. OKK 3 COPY TO: - 1) SMT. GOWTHAMI ADAPA C/O. K. VASANTKUMAR, A.V. RAGHU RAM & P. VINOD, ADVOCATES, 610, BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD - 1. 2) INCOME TAX OFFICER, WARD - 12(1), IT TOWERS, AC GUARDS, HYDERABAD 500 004. 3) THE CIT (A) - 1, HYDERABAD. 4) THE PR. CIT - 1, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE