Hema Kedia , Hyderabad V. Income Tax Officer, Ward-5(3) , Hyderabad

ITA 153/Hyd/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1647 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2011-2012
• Appeal Filed On: 05-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S RAMA RAO
• Section: 201; 153

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. 153 /HYD/ 2020 ASSESSMENT YEAR: 2011 - 12 SMT. HEMA KEDIA HYDE RABAD [PAN: ADOPK5513F ] VS INCOME TAX OFFICER, WARD - 5 ( 3 ) , HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI S. RAMA RAO, AR FOR REVENUE : SRI SUNIL KUMAR PANDEY, DR DATE OF HEARING : 27 - 01 - 2021 DATE OF PRONOUNCEMENT : 16 - 0 2 - 2021 O R D E R PER BENCH : THIS ASSESSEES APPEAL FOR AY 201 1 - 12 ARISES FROM THE CIT(A) - 4 , HYDERABADS ORDER PASSED IN CASE NO. 10329 / 18 - 19/ITO WD.5(3)/CIT(A) - 4/HYD/19 - 20 DATED 29.10.2019 . WE NOTICE THERE IS A DELAY OF 07 DAYS IN FILING OF THIS APPEAL BEFORE TRIBUNAL. THE ASSESSEE HAS SUBMITTED HER PETITION PRAYING FOR CONDONATION THEREOF STATED AS DUE TO HEALTH ISSUES. THESE AVERMENTS HAVE GONE UNREBUTTED BY R EVENUES SIDE. WE CONDONE THIS DELAY THERE FORE . ITA NO. 153 /HYD/ 2020 SMT. HEMA KEDIA AY 2011 - 12 : - 2 - : 2. AT THE OUTSET, WE ARE INFORMED DURING THE COURSE OF HEARING FROM THE ASSESSEES SIDE THAT ALTHOUGH HE HAS FILED FOR SE TTLEMENT BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME - 2020 BY WAY OF FORM NO.1 & 2 , & FORM - 3 IS YET TO BE ISSUED FROM THE DEPARTMENT SIDE IN VIEW THEREOF. 3. THE ASSESSEES SOLE IDENTICAL PLEA IN THIS CASE THEREFROM IS THAT SINCE THE DEPARTMENT IS YET TO FINALISE THE SETTLEMENT PLEA, THIS APPEAL MAY NOT BE DISMISSED AS WITHDRAWN AS ON DATE. WE FIND NO MERIT IN ASSESSEES ABOVE STATED CONTENTION PER SE. THE FACT REMAINS THAT THE ASSESSEE HAS ALREADY FILED FOR SETTLEMENT BENEFIT AND THEREFORE, NO PURPOSE WOULD BE SERVED IF ALL THIS APPEAL IS KEPT PENDING TILL THE TIME THE ABOVE STATED SETTLEMENT SCHEME IS IN OPERATION. WE THUS DISMISS THIS APPEAL AS WITHDRAWN AND FURTHER MAKE IT CLEAR THAT IT SHALL BE OPEN FOR THE ASSESSEE TO FILE FOR REVIVAL OF H ER INSTANT CASE IF THE SETTLEMENT BENEFIT IS DENIED TO H ER FOR TECHNICAL REASONS. ORDERED ACCORDINGLY. 4. THE ASSESSEES APPEAL IS DISMISSED AS WITHDRAWN IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH FEBRUARY, 2021 SD/ - SD/ - (LAXMI PRASAD SAHU) (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 16 - 0 2 - 2021 *GMV ITA NO. 153 /HYD/ 2020 SMT. HEMA KEDIA AY 2011 - 12 : - 3 - : COPY TO : 1. MRS. HEMA KEDIA, H.NO.15 - 2 - 673 KISHANGUNJ, HYDERABAD 500 012 . 2.THE INCOME TAX OFFICER, WARD - 5(3), HYDERABAD. 3. ACIT, RANGE 5, HYDERABAD. 4. CIT(APPEALS) - 4 , HYDERABAD. 5. THE PR.CIT - 4 , HYDERABAD. 6. D.R. ITAT, HYDERABAD. 7. GUARD FILE.