Ramesh Chandra patel , Hyderabad V. Income Tax Officer, Ward-3(2), Hyderabad

ITA 1522/Hyd/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0806 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 23-02-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 09-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V M MAHIDHAR
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES SMC : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER ITA NO. A.Y. APPELLANT RESPONDENT 152 2 /HYD/19 20 09 - 10 SRI RAMESH CHANDRA PATEL, HYDERABAD [PAN: ADFPP2207A ] THE INCOME TAX OFFICER, WARD - 3 ( 2 ), HYDERABAD THE INCOME TAX OFFICER, WARD 1 WARANGAL 1 535 /HYD/19 20 09 - 10 SRI RAMESH DOMA WARANGAL [PAN: A NPPD2214D ] FOR ASSESSEE (S) : SHRI SANTHI PAWAN KUMAR, AR (ITA 1522/HYD/19) SRI M.V. ANIL KUMAR, AR (ITA 15 35 /H/19) FOR REVENUE : SHRI V.M.MAHIDHAR, DR DATE OF HEARING : 23.02.2021 DATE OF PRONOUNCEMENT : 25 - 02 - 2021 O R D E R THESE TWO ASSESSEES APPEALS FOR AY.20 09 - 10 ARE DIRECTED AGAINST THE CIT(A) 1 , HYDERABADS ORDER DATED 30.08.2019 PASSED IN CASE NO. 253/2015 - 16/WARD 3(2)/CIT(A) - 1 /HYD/2019 - 20 IN ITA NO.152 2 /H/19 AND CIT(A) - 3 , HYDERABADS ORDER DATED 16.07.2019 IN CASE NO. 0502 / CIT(A) - 3/2011 - 12 IN ITA NO.1 535 /H YD/2019 U/S 143(3) AND 143(3) RWS 147 OF THE INCOME TAX ACT, 1961 (THE ACT FOR SHORT) ; RESPECTIVELY. : - 2 - : 2. AT THE OUTSET, I AM INFORMED DURING THE COURSE OF HEARING FROM THE ASSESSEES SIDE THAT THEY HAVE FILED FOR SETTLEMENT BENEFIT UNDER THE DIRECT T AX VIVAD SE VISWAS SCHEME - 2020 IN PRESCRIBED FORM NO.1 & 2 AND FORM(S) - 3 IN TUNE THERETO; ALSO STAND ISSUED. 3. THE ASSESSEES SOLE IDENTICAL PLEA IN BOTH THESE CASES IS THAT SINCE THE DEPARTMENT IS YET TO FINALISE THE SETTLEMENT IN TUNE WITH FORM(S) - 3 ISSUED UNDER THE SCHEME, THESE APPEALS MAY NOT BE DISMISSED AS WITHDRAWN AS ON DATE. I FIND NO MERIT IN ASSESSEES CONTENTIONS PER SE. THE FACT REMAINS THAT THEY HAVE ALREADY BEEN ISSUED FORM(S) - 3, NO PURPOSE WOULD BE SERVED IF ALL THESE CASES ARE KEPT P ENDING. I THEREFORE ORDER THAT THESE APPEALS BE TREATED AS DISMISSED AS WITHDRAWN WITH A RIDER THAT IT SHALL BE VERY MUCH OPEN FOR ASSESSEES TO FILE FOR REVIVAL OF THESE CASES, IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED TO THEM FOR TECHNICAL RE ASONS. 4. BOTH THESE ASSESSEES APPEALS ARE DISMISSED AS WITHDRAWN IN ABOVE TERMS. A COPY OF THIS COMMON ORDER BE PLACED IN THE RESPECTIVE CASE FILES. ORDER PRONOUNCED IN THE OPEN COURT ON THE 25 TH F EBRUARY,2021. SD/ - ( S.S. GODARA ) JUDICIAL MEMBER DATED: 25 TH FEBRUARY, 2021. *GMV : - 3 - : COPY OF THE ORDER FORWARDED TO: 1. SHRI RAMESH CHANDRA PATEL, 1 - 7 - 145/C/14, SHIV NIVAS, HYDERABAD (ITA NO. 152 2 /H/19) 2. (I) ITO, WARD 3 ( 2 ), HYDERABAD. (II) ACIT, RANGE 3, HYD. 3. (I) PR.CIT - 3 , HYDERABAD (II) CIT(A) - 1, HYDERABAD. 4. SRI RAMESH DOMA, C/O M.ANANDAM & CO., CAS, FLAT N O.7A, SURYA TOWERS, SP ROAD, SECUNDERABAD (ITA 1 535 /HYD/2019) 5. (I) ITO, WARD 1, WARANGAL . (II) ACIT, RANGE 1, WARANGAL . 6. (I) CIT(A) - 3 , HYD. (II) PR.CIT - 3 , HYDERABAD 7. DR ITAT 8. GUARD FILE