Deepak Jaiswal , Hyderabad V. Income Tax Officer, (International Taxation), Hyderabad

ITA 13/Hyd/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1161 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2008-2009
• Appeal Filed On: 03-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SARANG SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER I.T.A. NO. 13/HYD/2019 ASSESSMENT YEAR: 2008-09 DEEPAK JAISWAL, HYDERABAD [PAN: ADUPJ3505G] VS INCOME TAX OFFICER, INTERNATIONAL TAXATION-1, HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI SARANG SHAH, AR FOR REVENUE : SHRI ROHIT MUJUMDAR, DR DATE OF HEARING : 14-12-2020 DATE OF PRONOUNCEMENT : 14-12-2020 O R D E R PER A.MOHAN ALANKAMONY, A.M. : THIS APPEAL IS FILED BY THE ASSESSEE AGGRIEVED BY TH E ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS )10, HYDERABAD, IN APPEAL NO.0003/CIT(A)-10/2015-16/CIT( A), HYD-10/10176/2015-16, DATED 26-09-2018. 2. AT THE OUTSET, LD.AR SUBMITTED BEFORE US THAT THE ASSESSEE DESIRES TO WITHDRAW HIS APPEAL AS HE HAS OP TED TO AVAIL VIVAD SE VISWAS SCHEME. HE FURTHER SUBMITTED T HAT THE ASSESSEE HAS FILED FORM NO.1 & 2 AND HAS RECEIVED T HE FORM 3 FROM THE REVENUE. IT WAS FURTHER SUBMITTED THAT THE ASSESS EE HAS ALSO PAID THE RELEVANT TAX AS PER THE SCHEME. IT WAS ITA NO.13/HYD/2019 :- 2 -: THEREFORE PLEADED, THAT THE APPEAL OF THE ASSESSEE MAY B E ALLOWED TO BE WITHDRAWN. 3. THE LD. DR CONCEDED TO THE REQUEST OF THE LD.AR. 4. HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERE NCE, WE ARE INCLINED TO ALLOW THE APPEAL OF THE ASSESSEE TO BE WITHDRAWN YIELDING TO THE PRAYER OF THE LD.AR AND ACCO RDINGLY, HEREBY DISMISS THE APPEAL AS WITHDRAWN. HOWEVER, WE A LSO MAKE IT CLEAR THAT, IF THE ASSESSEES CASE IS NOT ACCEP TED IN THE VIVAD SE VISWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON, THEN THE ASSESSEE SHALL BE AT LIBERTY TO FILE A MISCELLANEOUS PETITION BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THE APPEAL. IT IS O RDERED ACCORDINGLY. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON THE 14 TH DECEMBER, 2020 SD/- SD/- ( P. MADHAVI DEVI ) ( A. MOHAN ALANKA MONY ) JUDICIAL MEMBER ACCOUNTANT MEMBE R HYDERABAD, DATED: 14-12-2020 TNMM ITA NO.13/HYD/2019 :- 3 -: COPY TO : 1.SHRI DEEPAK JAISWAL, C/O. M/S.SARANG SHAH & COMPANY, CHARTERED ACCOUNTANTS, 3-5-1090/A2, OPP: Y.M.C.A. NARAYANGUDA, HYDERABAD. 2.THE INCOME TAX OFFICER, INTERNATIONAL TAXATION-1, HYDERABAD. 3.CIT(APPEALS)-10, HYDERABAD. 4.THE CIT(IT & TP), HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.