Shradha Lunawat, Hyderabad V. Income Tax Officer, Ward-7(1), Hyderabad

ITA 1370/Hyd/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0842 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 25-02-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 29-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N SWAPNA SHRI V M MAHIDHAR
• Keywords: Search and seizure

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES SMC, HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER I.T.A. NO. 1370/HYD/2018 ASSESSMENT YEAR: 2014-15 SMT. SHARDHA LUNAWAT, HYDERABAD [PAN: ABLPL8148C] VS INCOME TAX OFFICER, WARD-7(1), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SMT. S.SANDHYA, AR FOR REVENUE : SMT. N.SWAPNA FOR SHRI V.M.MAHIDHAR, DR DATE OF HEARING : 25-02-2021 DATE OF PRONOUNCEMENT : 02-03-2021 O R D E R THIS ASSESSEES APPEAL FOR AY.2014-15 IS DIRECTED A GAINST THE CIT(A)3, HYDERABADS ORDER DATED 16-04-2018 PAS SED IN APPEAL NO.0447/ITO-7(1)/HYD/CIT(A)-3/2016-17 INVOLV ING PROCEEDINGS U/S.143(3) OF THE INCOME TAX ACT, 1961 [I N SHORT, THE ACT]. 2. AT THE OUTSET, I AM INFORMED DURING THE COURSE OF H EARING FROM THE ASSESSEES SIDE THAT ALTHOUGH THE ASSESSEE HAS FILED FOR SETTLEMENT BENEFIT UNDER THE DIRECT TAX VIVAD SE VIS WAS SCHEME-2020 BY WAY OF FORM NO.1 & 2 BUT FORM(S)-3 I S YET TO BE ISSUED FROM THE DEPARTMENT SIDE IN VIEW THEREOF. 3. THE ASSESSEES SOLE IDENTICAL PLEA IN THIS CASE TH EREFORE IS THAT SINCE THE DEPARTMENT IS YET TO FINALISE THE SETTLEMENT PLEAS, THIS APPEAL MAY NOT BE DISMISSED AS WITHDRAWN A S ON ITA NO. 1370/HYD/2018 :- 2 -: DATE. I FIND NO MERIT IN ASSESSEES ABOVE STATED CONTEN TION PER SE. THE FACT REMAINS THAT THE ASSESSEE HAS ALREADY FILED FO R SETTLEMENT BENEFIT AND THEREFORE, NO PURPOSE WOULD BE SE RVED IF THIS APPEAL IS KEPT PENDING TILL THE TIME THE ABOVE STA TED SETTLEMENT SCHEME IS IN OPERATION. I DISMISS THIS APPEAL AS WITHDRAWN AND FURTHER MAKE IT CLEAR THAT IT SHALL BE OPE N FOR THE ASSESSEE TO FILE FOR REVIVAL OF HER CORRESPONDING CASE IF THE SETTLEMENT BENEFIT IS DENIED TO HER FOR TECHNICAL REASON S. ORDERED ACCORDINGLY. 4. THIS ASSESSEES APPEAL IS DISMISSED AS WITHDRAWN IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND MARCH, 2021 SD/- ( S.S.GODARA ) JUDICIAL MEMBER HYDERABAD, DATED: 02-03-2021 TNMM ITA NO. 1370/HYD/2018 :- 3 -: COPY TO : 1.SMT.SHARDHA LUNAWAT, PLOT NO.12, WHISPER VALLY, TOWLICHOWKI, RAIDURG, HYDERABAD. 2.THE INCOME TAX OFFICER, WARD-7(1), HYDERABAD. 3.CIT(APPEALS)-3, HYDERABAD. 4.PR.CIT-3, HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.