Rani Vasanthu, Kadapa V. Income Tax Officer, Ward-2, Proddatur

ITA 1393/Hyd/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6626 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 21-01-2021
• Assessment Year: 2010-2011
• Appeal Filed On: 11-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D J P ANAND
• Assessee Lawyers: PHANINDRA KUMAR
• Keywords: Condonation of delay

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. 1393 /HYD./ 2019 ASSESSMENT YEAR: 2010 - 11 SMT. RANI VASANTHU VS. ITO, WARD 2 KADAPA PRODDUTUR PAN: ADXPV5027A (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI PHANINDRA KUMAR, ADV. FOR REVENUE : SH. D.J.P. ANAND, D.R. DATE OF HEARING : 21 / 01 /202 1 DATE OF PRONOUNCEMENT : 29 / 01 /202 1 O R D E R THIS IS ASSESSEES APPEAL FILED AGAINST THE ORDER OF CIT(A) , KURNO OL DATED 13.06.2019 RELATING TO A.Y. 2010 - 11. IT IS OBSERVED THERE IS A DELAY OF 11 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL AND THE ASSESSEE HAS FILED APPLICATION FOR CONDONATION OF DELAY STATING SHE WAS ILL AND COULD NOT FILE THE APPEAL IN TIME AND PRAYED FOR CONDONATION OF DELAY. BEING SATISFIED WITH THE REASONS STATED IN THE APPLICATION, I CONDONE THE DELAY AND ADMIT THE APPEAL. 2. AT THE OUTSET, THE LD.AR SUBMITTED BEFORE US THAT THE ASSESSEES DOES NOT WANT TO PURSUE THE APPEAL AS A SSESSEE HAS ALREADY FILED FORMS I & II UNDER THE DIRECT TAXES VIVAD SE VISHWAS SCHEME, 2020 AND ITS ACCEPTANCE IS AWAITED. THEREFORE, CONSEQUENT TO THE SAME, THE ASSESSEES DESIRES TO ITA NO . 139 3 /HYD./ 2019 AY 2010 - 11 SMT. RANI VASANTHU, KADAPA . 2 WITHDRAW THE APPEAL BEFORE THE TRIBUNAL. HENCE IT WAS PLEADED, THA T THE APPEAL OF THE ASSESSEE MAY BE TREATED AS WITHDRAWN. 3. THE LD.DR CONCEDED TO THE REQUEST OF THE LD.A.R. 4. AFTER HEARING BOTH THE PARTIES, ACCORDING TO THE REQUEST OF THE ASSESSEES AR, I HEREBY ALLOW THE APPEAL OF THE ASSESSEE TO BE WITHDRAWN.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 APPEAL. ORDERED ACCORDINGLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS 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. SMT. RANI VASANTHU, PROP. M/S SAI LAKSHMI BALAJI SLABS, INDUSTRIAL ESTATE, YERRAGUNTLA 516 309 YSR KADAPA DISTRICT, A.P. 2. ITO, WARD 2, PRODDUTUR . 3. C IT( A ) , KURNOOL . 5 . PR.CIT , KURNOOL 6 D.R. ITAT HYDERABAD 7 . GUARD FILE