A.Bharathi., Hyderabad. V. Asst. Commissioner of Income Tax, Circle-9(1). , Hyderabad

ITA 1192/Hyd/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9448 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 23-02-2021
• Assessment Year: 2006-2007
• Appeal Filed On: 10-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NIVEDITA BISWAS
• Assessee Lawyers: B SHANTHI KUMAR

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 ITA NO. A.Y. APPELLANT RESPONDENT 1191/HYD/17 2005 - 06 A.BHARATHI HYDERABAD [PAN: AHQPA5814M] ASST. COMMISSIONER OF INCOME TAX, CIRCLE-9(1), HYDERABAD 1192/HYD/17 2006 - 07 1193/HYD/17 2007 - 08 1194/HYD/17 2008 - 09 1195/HYD/17 2009 - 10 1196/HYD/17 2010 - 11 1197/HYD/17 2011 - 12 FOR ASSESSEE : SHRI B.SHANTHI KUMAR, AR FOR REVENUE : SMT. NIVEDITA BISWAS, DR DATE OF HEARING : 23-02-2021 DATE OF PRONOUNCEMENT : 15-03-2021 O R D E R PER BENCH : THESE SEVEN ASSESSEES APPEALS FOR AYS.2005-06 TO 20 11- 12 ARE DIRECTED AGAINST THE CIT(APPEALS)7, HYDERABAD S ORDER(S); ALL DATED 27-01-2017 PASSED IN CASE NOS.68 6, 685, 125, 126, 127, 121 & 120/CIT(A)-7/2014-15 INVOLVIN G PROCEEDINGS U/S.143(3) R.W.S.153A OF THE INCOME TAX ACT, 1961 [IN SHORT, THE ACT]; RESPECTIVELY. 2. LEARNED COUNSEL REPRESENTING THE ASSESSEE STATED AT TH E BAR THAT THE ASSESSEE NO MORE WISHES TO PRESS FOR THE IN STANT APPEALS AS SHE WANTS TO AVAIL SETTLEMENT BENEFIT UNDER TH E DIRECT TAX VIVAD SE VISWAS SCHEME-2020 AND IS FILI NG FORM NOS.1 & 2 AT HER BEHEST. ITA NOS. 1191, 1192, 1193, 1194, 1195 1196 & 1197/H/17 :- 2 -: 3. MR.KUMARS SOLE IDENTICAL PLEA IN THESE CASES THER EFORE IS THAT SINCE THE DEPARTMENT IS YET TO FINALISE THE SETTLEMENT PLEAS, THESE APPEALS MAY NOT BE DISMISSED AS WITHDRAWN AS ON DATE. WE FIND NO MERIT IN ASSESSEES ABOVE STATED CONTEN TION PER SE. THE FACT REMAINS THAT THE ASSESSEE IS FILING FOR SETTLEMENT BENEFIT AND THEREFORE, NO PURPOSE WOULD BE SE RVED IF THESE APPEALS ARE KEPT PENDING TILL THE TIME THE ABOVE STATED SETTLEMENT SCHEME IS IN OPERATION. WE DISMISS ALL THESE APPEALS AS WITHDRAWN AND FURTHER MAKE IT CLEAR THAT IT SHALL BE OPEN FOR THE ASSESSEE TO FILE FOR REVIVAL OF HER CORR ESPONDING CASES IF THE ABOVE SETTLEMENT BENEFIT IS DENIED TO HER F OR TECHNICAL REASONS. ORDERED ACCORDINGLY. 4. THESE ASSESSEES APPEALS ARE DISMISSED AS WITHDRA WN IN ABOVE TERMS. A COPY OF THIS COMMON ORDER BE PLACED IN THE RESPECTIVE CASE FILES. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH MARCH, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.GO DARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 15-03-2021 TNMM ITA NOS. 1191, 1192, 1193, 1194, 1195 1196 & 1197/H/17 :- 3 -: COPY TO : 1.A.BHARATHI, C/O.RAJESH LAKSHMAN & ASSOCIATES, CHARTERED ACCOUNTANTS, 302, III FLOOR, CHIRAG ALI L ANE, ABIDS, HYDERABAD. 2.THE ASST.COMMISSIONER OF INCOME TAX, CIRCLE-9(1), HYDERABAD. 3.CIT(APPEALS)-7, HYDERABAD. 4.PR.CIT-7, HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.