Shaila Jain, Hyderabad V. Income Tax Officer, Ward-14(4), Hyderabad

ITA 1369/Hyd/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8700 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 6 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 13-01-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 29-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Search and seizure
• Section: 143(3)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.1369/HYD/2018 ASSESSMENT YEAR:2014 - 15 SMT. SHAILA JAIN, HYDERABAD. PAN: AALPJ 8472 G VS. INCOME TAX OFFICER, WARD - 14(4), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SMT. S. SANDHYA REVENUE BY: SHRI SUNIL KUMAR PANDEY, DR DATE OF HEARING: 07/01/2021 DATE OF PRONOUNCEMENT: 08/01/2021 ORDER PER A. MOHAN ALANKAMONY, AM.: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 6, HYDERABAD IN APPEAL NO. 0305/2016 - 17/A3/CIT(A) - 6, D ATED 16/4/2018 PASSED U/S. 143(3) R.W.S 250(6) OF THE ACT FOR THE A.Y.: 2014 - 15. 2. AT THE OUTSET, LD.AR SUBMITTED BEFORE US THAT THE ASSESSEE DESIRES TO WITHDRAW HER APPEAL AS THE ASSESSEE HAS OPTED TO AVAIL VIVAD SE VISWAS SCHEME. HE FURTHER SUBMITTED THAT THE ASSESSEE HAD FILED FORM NO.1 & 2 AND IS AWAITING TO RECEIVE FORM - 3 FROM THE REVENUE. IT WAS 2 THEREFORE PLEADED, THAT THE A PPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 3. THE LD. DR CONCEDED TO THE REQUEST OF THE LD.AR. 4. HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE, WE ARE INCLINED TO ALLOW THE APPEAL OF THE ASSESSEE TO BE WITHDRAWN YIELDING TO THE PRA YER OF THE LD. AR AS THE ASSESSEE HAS PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME FOR THE A.Y.: 2014 - 15 BY FILING FORM NO.1 & 2. THE LD. DR HAS ALSO CONCEDED TO THE REQUEST OF THE LD. AR. ACCORDINGLY, WE HEREBY DISMISS THE APPEAL OF THE ASSESSEE AS WIT HDRAWN. HOWEVER, WE ALSO MAKE IT CLEAR THAT, IF THE ASSESSEES CASE IS NOT ACCEPTED 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 WI THIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THE APPEAL. IT IS ORDERED ACCORDINGLY. PRONOUNCED IN THE OPEN COURT ON 0 8 TH JANUARY, 2021. SD/ - SD/ - (P. MADHAVI DEVI) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 0 8 TH JANUARY, 2021. OKK 3 COPY TO: - 1. SMT. SHAILA JAIN, PLOT NO.12, WHISPER VALLY, TOLICHOWKI, RAIDURG, HYDERABAD 500 008. 2. INCOME TAX OFFICER, WARD - 14(4), IT TOWERS, AC GUARDS, HYDERABAD. 3. THE CIT(A) - 6, HYDERABAD. 4. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 6 , HYDERABAD. 5. THE DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. 6. GUARD FILE