Chemeli Bai Agarwal , Secunderabad V. Income Tax Officer, Ward-10(3), Hyderabad

ITA 1565/Hyd/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0796 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2014-2015
• Appeal Filed On: 17-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 201; 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT A NO . 1565 /H/201 8 ASSESSMENT YEAR: 20 14 - 1 5 CHEMELI BAI AGARWAL , HYDERABAD. PAN A CNPA 9542 J VS. INCOME - TAX OFFICER, WARD 1 0 ( 3 ), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SASHANK DUNDU FOR SHRI K.A. SAI PRASAD REVENUE BY : SHRI ROHIT MUJUMDAR DATE OF HEARING: 08 /0 2 /2021 DATE OF PRONOUNCEMENT: 25 / 0 2 /2021 O R D E R PER BENCH: TH IS ASSESSEES APPEAL FOR AY 20 14 - 15 IS DIRECTED AGAINST THE C I T(A) - 6 , HYDERABAD S ORDER , DATED 0 6 /0 6/ 201 8 INVOLVING PROCEEDINGS U/S 143(3) RWS 147 OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. I TA NO. 1565 /HYD/1 8 CHEMELI BAI AGARWAL, SECBAD. : - 2 - : 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS OPTED TO AVAIL DIRECT TAX VIVAD SE VISWAS SCHEME - 2020 AND HAD FILED FORM NO. 1 & 2 AND IS AWAITING TO RECEIVE FORM 3 FROM THE REVENUE AND, THEREFORE, REQUESTED THE BENCH FOR PERMISSION TO WITHDRAW THIS APPEAL. 3. HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE INCLINED TO DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN SINCE THE ASSESSEE HAS PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORM NO.1 & 2 AND IS AWAITING TO RECEIVE FORM - 3 FROM THE REVENUE. ACCORDINGLY, WE HEREBY DISMISS THE AP PEAL S OF THE ASSESSEE AS WITHDRAWN. HOWEVER, WE ALSO MAKE IT CLEAR THAT, IF THE ASSESSEE'S CASE IS NOT ACCEPTED IN THE VIVAD - SE - VISWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON, THEN ASSESSEE SHALL BE AT LIBERTY TO FILE MISCELLANEOUS PETITION S BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTAT E H ER APPE AL . I TA NO. 1565 /HYD/1 8 CHEMELI BAI AGARWAL, SECBAD. : - 3 - : 4 . IN THE RESULT, ASSESSEES APPEAL IS DISMISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 25 TH FEBRUARY , 2021 . SD/ - SD/ - ( S.S. GODARA ) (LAXMI PRASAD SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 25 TH FEBRUARY , 20 2 1 . K V C OPY TO : 1 MRS. CHEMELI BAI AGARWAL, C/O CH. PARTHASARATHY & CO., 1 - 1 - 298/2/B/3, 1 ST FLOOR, ASHOK NAGAR, HYDERABAD 500 020 2 ITO, WARD 1 0 ( 3 ), ROOM NO. 512, 5 TH FLOOR , AC GUARDS, MASAB TANK, HYDERABAD. 3 C I T(A) 6 , HYDERABAD. 4 PR. CIT 6 , HYDERABAD 5 ITAT, DR, HYDERABAD. 6 GUARD FILE.