Naresh Kukkala , Secunderabad V. Income Tax Officer, Ward-15(1), Hyderabad

ITA 1458/Hyd/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5250 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 09-09-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 19-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 271(1)(c)

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. 1458/HYD/2019 ASSESSMENT YEAR: 2014-15 SRI KUKKALA NARESH GOUD, SECUNDERABAD [PAN: ATUPK2191D] VS THE INCOME TAX OFFICER, WARD-15(1), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI PAVAN KUMAR, AR FOR REVENUE : SHRI SUNKU SRINIVAS, DR DATE OF HEARING : 09-09-2021 DATE OF PRONOUNCEMENT : 23-09-2021 O R D E R PER S.S.GODARA, J.M. : THIS ASSESSEES APPEAL FOR AY.2014-15 ARISES FROM TH E CIT(A)-7, HYDERABADS ORDER DATED 19-12-2018 PASSED IN APPEAL NO.028 / CIT(A)-7 / 2017-18, IN PROCEEDINGS U/S. 271(1)(C) OF THE INCOME TAX ACT, 1961 [IN SHORT, THE A CT]. 2. IT TRANSPIRES AT THE OUTSET THAT THIS ASSESSEES INSTANT APPEAL SUFFERS FROM 214 DAYS DELAY STATED TO BE ATTRIBUTA BLE TO THE REASON(S) BEYOND HIS CONTROL AS PER CONDONATION PETITION/AFFIDAVIT. NO REBUTTAL HAS COME FROM THE DEPARTM ENTAL SIDE. THE IMPUGNED DELAY IS CONDONED THEREFORE. ITA NO. 1458/HYD/2019 :- 2 -: 3. WE ARE INFORMED DURING THE COURSE OF HEARING FROM THE ASSESSEES SIDE THAT HE HAS FILED FOR SETTLEMENT BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME-2020 IN PRESC RIBED FORM NO.1 & 2 AND FORM(S)-3 IN TUNE THERETO; ALSO STAN DS ISSUED. 4. 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IS YET TO FINALISE THE SETTLEMENT IN TUNE WITH FORM(S)-3 ISSUED UNDER THE SCHEME, THIS APPEAL MAY NO T BE DISMISSED AS WITHDRAWN AS ON DATE.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 WE THEREFORE O RDER THAT THIS APPEAL BE TREATED AS DISMISSED AS WITHDRAWN WITH A RIDER THAT IT SHALL BE VERY MUCH OPEN FOR THE ASSESSEE TO FILE FOR REVIVAL OF THIS CASE, IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED TO HIM FOR TECHNICAL REASONS. 5. THIS APPEAL IS DISMISSED AS WITHDRAWN IN ABOVE TE RMS. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD SEPTEMBER, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.G ODARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 23-09-2021 TNMM ITA NO. 1458/HYD/2019 :- 3 -: COPY TO : 1.SRI KUKKALA NARESH GOUD, PLOT NO.45, ALWAL HILLS, ROAD NO.7, OPP: D.V.REDDY ENCLAVE, NEAR SRI CHAITANYA SC HOOL, OLD ALWAL, SECUNDERABAD. 2.THE INCOME TAX OFFICER, WARD-15(1), HYDERABAD. 3.CIT(APPEALS)-7, HYDERABAD. 4.PR.CIT-7, HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.