Sanjay Kumar , Nellore V. Income Tax Officer, Ward-2, Nellore

ITA 1333/Hyd/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6638 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 21-01-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 26-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: E SRIDHAR
• Assessee Lawyers: E PHALGUNA KUMAR
• Section: 13; 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD SMC BENCH : HYDERABAD (THROUGH VIDEO CONFERENC E ) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER ITA NO S. 1333 & 133 4 /HYD./ 2019 ASSESSMENT YEAR S : 2011 - 12 & 2013 - 14 SRI SANJAY KUMAR VS. ITO, WARD 2 NELLORE NELLORE PAN: AENPK2591M (APPELLANT) (RESPONDENT) FOR ASSESSEE : SH. E. PHALGUNA KUMAR, A.R. FOR REVENUE : SH. E. SRIDHAR, D.R. DATE OF HEARING : 21 / 01 /202 1 DATE OF PRONOUNCEMENT : 29 / 01 /202 1 O R D E R THESE ARE ASSESSEES APPEALS FILED AGAINST SEPARATE ORDERS OF CIT(A), TIRUPATI DATED 2 7 .06.2019 RELATING TO A.Y. 2011 - 12 AND 2013 - 14. 2. AT THE OUTSET, THE LD.AR SUBMITTED BEFORE US THAT THE ASSESSEES DOES NOT WANT TO PURSUE THE APPEALS AS ASSESSEE HAS ALREADY FILED FORMS I & II UNDER THE DIRECT TAXES VIVAD SE VISHWAS SCHEME, 2020 AND FORM 3 HAS ALSO BEEN ISSUED BY THE CONCERNED PR.C IT. THEREFORE, CONSEQUENT TO THE SAME, THE ASSESSEES DESIRES TO WITHDRAW THE APPEALS BEFORE THE TRIBUNAL. HENCE IT WAS PLEADED, THAT THE APPEALS OF THE ASSESSEE MAY BE TREATED AS WITHDRAWN. 3. THE LD.DR CONCEDED TO THE REQUEST OF THE LD.A.R. ITA NO . 1333 & 1334 /HYD./20 19 AY 2011 - 12 & 2013 - 14 SHRI SANJAY KUMAR, NELLORE. 2 4. AFTER HEARING BOTH THE PARTIES, ACCORDING TO THE REQUEST OF THE ASSESSEES AR, I HEREBY ALLOW THE APPEALS OF THE ASSESSEE TO BE WITHDRAWN. HOWEVER, I ALSO MAKE IT CLEAR THAT IF ASSESSEES CASE IS NOT ACCEPTED IN THE VIVAD SE VISHWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON, THEN THE ASSESSEE SHALL BE AT LIBERTY TO FILE MISC. APPLICATION BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE ASSESSEES APPEALS. ORDERED ACCORDINGLY. 5. IN THE RESULT, THE APPEAL S OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON 29 /01/2021 . SD / - (P. MADHAVI DEVI) JUDICIAL MEMBER DATED: 29 TH JANUARY, 2021 *GMV COPY OF ORDER FORWARDED TO: 1. SRI SANJAY KUMAR, D.NO. 13 - 88 - 1, MANDAPALA STREET, NELLORE . 2. ITO, WARD 2, NELLORE. 3. JCIT, NELLORE RANGE, NELLORE . 4 . C IT( A ) , TIRUPATI . 5 . PR.CIT , TIRUPATI 6 D.R. ITAT HYDERABAD 7 . GUARD FILE