Swarnalatha Amumalasetty , Hyderabad V. Income Tax Officer, Ward-4(5), Hyderabad

ITA 1204/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7328 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2015-2016
• Appeal Filed On: 29-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUNIL KUMAR PANDEY
• Section: 10; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. 120 4 /H/20 19 A SSESSMENT Y EAR : 20 1 5 - 1 6 SWARNALATHA ANUMALASETTY , HYDERABAD. PAN A CCPA8977E VS. INCOME - TAX OFFICER, WARD 4(5), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: S MT. S. SANDHYA REVENUE BY: S HRI SUNIL KUMAR PANDEY DATE OF HEARING: 2 6 /0 3 /2021 DATE OF PRONOUNCEMENT: 05 / 0 4 /2021 O R D E R PER BENCH: T H IS APPEAL FILED BY THE ASSESSEE FOR AY 20 15 - 16 I S DIRECTED AGAINST CIT(A) - 1 , HYDERABADS ORDER DATED 24 / 0 4 /20 19 INVOLVING PROCEEDINGS U/S 143( 3 ) OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS OPTED TO AVAIL THE BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME - 2020 IN PRESCRIBED FORM NO.1 & 2 AND RECEIVED FORM(S) - 3 IN TUNE ITA NO. 120 4 /H YD/ 20 19 SWARNALATHA ANUMALASETTY , HYDERABAD . : - 2 - : THERETO , WHICH IS PLACED ON RECORD AND THEREFORE, REQUESTED THE BENCH TO PERMIT TO WITHDRAW THIS APPEAL OF THE ASSESSEE. 3. HAVING REGARD TO THE FACTS A ND CIRCUMSTANCES OF THE CASE, WE ARE INCLINED TO DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN SINCE THE ASSESSEE HAS PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORM NO.1 & 2 AND RECEIVED FORM(S) - 3 IN TUNE THERETO , WITH A RIDER THAT IT SHAL L BE VERY MUCH OPEN FOR THE ASSESSEE TO FILE FOR REVIVAL OF TH IS CASE, IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED TO H ER FOR TECHNICAL REASONS. 4 . IN THE RESULT, ASSESSEES APPEAL IS DISMISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 5 TH APRIL , 2021 . SD/ - SD/ - (S . S . GODARA) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 5 TH APRIL , 20 2 1 . KV ITA NO. 120 4 /H YD/ 20 19 SWARNALATHA ANUMALASETTY , HYDERABAD . : - 3 - : C OPY TO : 1 SWARNALATHA ANUMALASETTY D.NO. 1 - 10 - 122/15, 1 ST FLOOR, ASHOK NAGAR, HYDERABAD - 29. 2 IT O , WARD 4(5), IT TOWERS, MASAB TANK, HYDERABAD . 3 CIT(A) 1 , HYDERABAD 4 PR. CIT 1 , HYDERABAD. 5 ITAT, DR, HYDERABAD 6 GUARD FILE.