Basavaiah Kasaragadda , Hyderabad V. Income Tax Officer, Ward-9(1), Hyderabad

ITA 1234/Hyd/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0760 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 22-02-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 08-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES SMC, HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER I.T.A. NO. 1234/HYD/2019 ASSESSMENT YEAR: 2015-16 BASAVAIAH KASARAGADDA, HYDERABAD [PAN: AJBPK9232C] VS INCOME TAX OFFICER, WARD-9(1), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI MOHD. AFZAL, AR FOR REVENUE : SMT.N.SWAPNA, DR DATE OF HEARING : 22-02-2021 DATE OF PRONOUNCEMENT : 03-03-2021 O R D E R THIS ASSESSEES APPEAL FOR AY.2015-16 IS DIRECTED A GAINST THE CIT(A)7, HYDERABADS ORDER DATED 24-05-2019 PAS SED IN APPEAL NO.0270/CIT(A)-7/2017-18 IN PROCEEDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961 [IN SHORT, THE ACT]. 2. IT TRANSPIRES AT THE OUTSET THAT THE ASSESSEES INSTANT APPEAL SUFFER FROM 06 DAYS DELAY STATED TO BE ATTRIBUTAB LE TO THE REASON(S) BEYOND THE CONTROL OF ASSESSEE AS PER CONDONATION PETITION/AFFIDAVIT. 3. LEARNED AUTHORISED REPRESENTATIVE STATES VERY FAIRLY AT THE BAR THAT THE ASSESSEE HAS FILED FOR SETTLEMENT BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME-2020 BY WAY O F FORM ITA NO. 1234/HYD/2019 :- 2 -: NO.1 & 2 BUT FORM(S)-3 IS YET TO BE ISSUED FROM THE DEP ARTMENT SIDE IN VIEW THEREOF. 4. THE ASSESSEES SOLE PLEA IN THIS CASE THEREFORE I S THAT SINCE THE DEPARTMENT IS YET TO FINALISE THE SETTLEMENT PLEA , THIS APPEAL MAY NOT BE DISMISSED AS WITHDRAWN AS ON DATE. I FIND NO MERIT IN ASSESSEES ABOVE STATED CONTENTION PER SE. THE FACT REMAINS THAT THE ASSESSEE HAS ALREADY FILED FOR SETTLEM ENT BENEFIT AND THEREFORE, NO PURPOSE WOULD BE SERVED IF THIS APPEAL IS KEPT PENDING TILL THE TIME THE ABOVE STATED S ETTLEMENT SCHEME IS IN OPERATION. I DISMISS THIS APPEAL AS WITHD RAWN AND FURTHER MAKE IT CLEAR THAT IT SHALL BE OPEN FOR THE ASSES SEE TO FILE FOR REVIVAL OF HIS CORRESPONDING CASE IF THE SE TTLEMENT BENEFIT IS DENIED TO HIM FOR TECHNICAL REASONS. ORDERE D ACCORDINGLY. 5. THIS ASSESSEES APPEAL IS DISMISSED AS WITHDRAWN IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON THE 3 RD MARCH, 2021 SD/- ( S.S.GODARA ) JUDICIAL MEMBER HYDERABAD, DATED: 03-03-2021 TNMM ITA NO. 1234/HYD/2019 :- 3 -: COPY TO : 1.SHRI BASAVAIAH KASARAGADDA, C/O.MOHD.AFZAL, ADVOCATE, 11-5-465, FLAT NO.402, SHERSON'S RESIDENC Y, CRIMINAL COURT ROAD, RED HILLS, HYDERABAD. 2.THE INCOME TAX OFFICER, WARD-9(1), HYDERABAD. 3.CIT(APPEALS)-7, HYDERABAD. 4.PR.CIT-7, HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.