D.Shyamala , Hyderabad V. Dy. Commissioner of Income Tax-1, International Taxation, Hyderabad

ITA 1259/Hyd/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8644 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2009-2010
• Appeal Filed On: 12-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

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 I.T.A. NO. 1259/HYD/2018 ASSESSMENT YEAR: 2009-10 SMT.D.SHYAMALA, [PAN: CFXPD4965D] VS DY.COMMISSIONER OF INCOME TAX-1, INTERNATIONAL TAXATION, HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI PAWAN KUMAR CHAKRAPANI, AR FOR REVENUE : SHRI SUNIL KUMAR PANDEY, DR DATE OF HEARING : 23-02-2021 DATE OF PRONOUNCEMENT : 24-03-2021 O R D E R PER BENCH: THIS ASSESSEES APPEAL FOR AY.2009-10 ARISES FROM TH E CIT(A)-10, HYDERABADS ORDER DATED 09-04-2018 PASSED IN APPEAL NO.0041 / CIT(A)-10 / 2016-17 / CIT(A), HYD- 10 / 10176 / 2016-17 IN PROCEEDINGS U/S.143(3) R.W.S. 14 7 OF THE INCOME TAX ACT, 1961 [IN SHORT, THE ACT]. 2. AT THE OUTSET, WE ARE INFORMED DURING THE COURSE OF HEARING FROM THE ASSESSEES SIDE THAT SHE HAS FILED FO R SETTLEMENT BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME-2020 IN PRESCRIBED FORM NO.1 & 2 AND FORM(S )-3 IN TUNE THERETO; ALSO STANDS ISSUED. ITA NO. 1259/HYD/2018 :- 2 -: 3. THE ASSESSEES PLEA IN THIS CASE IS THAT SINCE THE DEPARTMENT IS YET TO FINALISE THE SETTLEMENT IN TUNE WITH FORM(S)-3 ISSUED UNDER THE SCHEME, THIS APPEAL MAY NO T BE DISMISSED AS WITHDRAWN AS ON DATE. WE FIND NO MERIT I N ASSESSEES CONTENTIONS PER SE. THE FACT REMAINS THAT THE ASSESSEE HAS ALREADY BEEN ISSUED FORM(S)-3, NO PURP OSE WOULD BE SERVED IF THIS CASE IS KEPT PENDING. WE THEREFORE O RDER THAT THIS APPEAL BE TREATED AS DISMISSED AS WITHDRAWN WITH A RIDER THAT IT SHALL BE VERY MUCH OPEN FOR THE ASSESSEE TO FILE FOR REVIVAL OF THIS CASE, IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED TO HER FOR TECHNICAL REASONS. 4. THIS APPEAL IS DISMISSED AS WITHDRAWN IN ABOVE TE RMS. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH MARCH, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.G ODARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 24-03-2021 TNMM ITA NO. 1259/HYD/2018 :- 3 -: COPY TO : 1.SMT.D.SHYAMALA, C/O.SHRI SUDHIRANJANA KASBE, ADVOCATE, H.NO.1-1-128, UDAYA NAGAR, STATION ROAD, RAICHUR. 2.THE DEPUTY COMMISSIONER OF INCOME TAX-1, INTERNAT IONAL TAXATION, HYDERABAD. 3.CIT(APPEALS)-10, HYDERABAD. 4.CIT(IT & TP)-HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.