Syeda Qudsiya Nasreen Quadri , Hyderabad V. Income Tax Officer, Ward-13(3), Hyderabad

ITA 1322/Hyd/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7390 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2008-2009
• Appeal Filed On: 26-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M NARMADA
• Assessee Lawyers: S RAMA RAO

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. 1322/HYD/2019 ASSESSMENT YEAR: 2008-09 SMT.SYEDA QUDSIYA NASREEN QUADRI, HYDERABAD [PAN: AAAPQ8302K] VS INCOME TAX OFFICER, WARD-13(3), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI S.RAMA RAO, AR FOR REVENUE : SMT. M.NARMADA, DR DATE OF HEARING : 23-06-2021 DATE OF PRONOUNCEMENT : 17-08-2021 O R D E R PER S.S.GODARA, J.M. : THIS ASSESSEES APPEAL FOR AY.2008-09 ARISES FROM TH E CIT(A)-4, HYDERABADS ORDER DATED 28-06-2019 PASSED IN APPEAL NO.4 / 10398 / 18-19 / C-13(3), HYD / CIT(A) -4 / HYD / 19-20 IN PROCEEDINGS U/S.143(3) R.W.S. 250(6) 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. 1322/HYD/2019 :- 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IS YET TO FINALISE THE SETTLEMENT IN TUNE WITH FORM(S)-3 ISSUED UNDER THE SCHEME, THIS APPEAL MAY NO T BE DISMISSED AS WITHDRAWN AS ON DATE.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 WE THEREFORE O RDER THAT THIS APPEAL BE TREATED AS DISMISSED AS WITHDRAWN WITH A RIDER THAT IT SHALL BE VERY MUCH OPEN FOR THE ASSESSEE TO FILE FOR REVIVAL OF THIS CASE, IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED TO HER FOR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 THIS APPEAL IS DISMISSED AS WITHDRAWN IN ABOVE TE RMS.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 17 TH AUGUST, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.G ODARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 17-08-2021 TNMM ITA NO. 1322/HYD/2019 :- 3 -: COPY TO : 1.SYEDA QUDSIYA NASREEN QUADRI, PLOT NO.39, MANOVIK AS NAGAR, OPP:NIMH, BOWENPALLY, HYDERABAD. 2.THE INCOME TAX OFFICER, WARD-13(3), HYDERABAD. 3.CIT(APPEALS)-4, HYDERABAD. 4.PR.CIT-4, HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.