Sandor Medicaids Private Limited , Hyderabad V. Dy. Commissioner of Income Tax , Circle-3(1), Hyderabad

ITA 1167/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8929 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 17-02-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 19-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI
• Assessee Lawyers: MANOJ DAGA
• Keywords: Revision of order; Set aside
• Section: 143(3); 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH : HYDERABAD (THROUGH VIDEO CONFERENC E ) BEFORE S HRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 1167 /HYD./ 2019 ASSESSMENT YEAR: 2014 - 15 M/S SANDOR MEDICAIDS PVT. LTD. VS. DY.CIT, CIRCLE 3(1) HYDERABAD HYDERABAD. [PAN: AA DCS4168H ] (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI MA N OJ DAGA, A.R. FOR REVENUE : SH. YVST SAI, CIT, D.R. DATE OF HEARING : 17/02/ 202 1 DATE OF PRONOUNCEMENT : 19 / 03 /202 1 O R D E R PER BENCH THIS ASSESSEES APPEAL IS DIRECTED AGAINST PR.CIT - 3, HYDERABADS ORDER DATED 14.03.2019 IN CASE NO.263/18 - 19 IN PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) FOR THE A.Y. 2014 - 15. HEARD BOTH THE PARTIES. CASE FILE PERUSED. AT THE TIME O F HEARING, LD.COUNSEL FOR THE ASSESSEE MADE A SPECIFIC REQUEST TO THE B ENCH THAT THE ASSESSEE MAY BE PERMITTED TO WITHDRAW THE APPEAL, STATING AS UNDER: 1 . THIS IS AN APPEAL FILED AGAINST THE ORDER U/S 263 OF THE ACT PASSED BY THE PRINCIPAL COMMISSIONER O F INCOME TAX - 3, HYDERABAD. 2. IN THIS CASE THE ASSESSMENT ORDER FOR A Y 2014 - 15 WAS SET ASIDE BY THE PCIT - 3 DIRECTING THE AO TO REDO THE ASSESSMENT AND PASS A FRESH ORDER AS THE ASSESSING OFFICER HAS NOT EXAMINED THE ISSUES RELATING TO SEC 40A(3), 40(A) (IA) AND 43B. ITA NO. 1167/HYD /2019 AY 2014 - 15 M/S SANDOR MEDICAIDS PRIVATE LIMITED 2 3. IN THE MEANTIME, THE ASSESSING OFFICER HAS PASSED THE ORDER U IS 263 WITHOUT MAKING ANY ADDITIONS. 4. IN VIEW OF THE ABOVE FACTS, THE ASSESSEE WANT TO WITHDRAW THE APPEAL AND YOUR HONOR IS REQUESTED TO ALLOW US TO WITHDRAW THE SAID APPEAL. THIS ASSESSEES APPEAL IS DISMISSED AS WITHDRAWN IN ABOVE TERMS . ORDER PRONOUNCED IN OPEN COURT ON 19 /03/2021 . SD/ - SD/ - (L.P. SAHU ) ( S.S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 19 TH MARCH, 2021 *GMV COPY OF ORDER FORWARDED TO: 1. M/S SANDOR MEDICAIDS PVT. LTD., C /O MANOJ DAGA & CO., CHARTERED ACCOUNTANTS, 301, 3 RD FLOOR, SRI LAXMI TOWERS, ROAD NO.10, BANJARA HILLS, HYDERABAD 500 034 2. DY.CIT, CIRCLE 3(1), HYDERABAD. 3. ACIT, RANGE 3, HYDERABAD 4. PR.CIT - 3, HYDERABAD 5 D.R. ITAT HYDERABAD 6 . GUARD FILE