Muthyam Suman, Hyderabad V. Income Tax Officer, Ward-5(2), Hyderabad

ITA 1566/Hyd/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5809 (ITAT-HYDERABAD)
• Duration Of Justice: 8 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 28-03-2019
• Assessment Year: 2010-2011
• Appeal Filed On: 18-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI
• Assessee Lawyers: G KALYAN DAS
• Section: 143(3); 147; 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A ', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN , ACCOUNTANT MEMBER ITA NO. 1 566 / HYD/201 8 ASSESSMENT YEAR: 20 1 0 - 1 1 MUTHYAM SUMAN , HYDERABAD. PAN A DDPM 2961 Q VS. INCOME - TAX OFFICER, WARD 5 (2), HYDERABAD. APPELLANT RESPONDENT ASSESSEE BY: S HRI G. KALYAN DAS REVENUE BY: S HRI Y.V.S.T. SAI DATE OF HEARING: 28 / 0 3 / 201 9 DATE OF PRONOUNCEMENT: 05 / 0 4 /201 9 O R D E R PER S. RIFAUR RAHMAN , AM: T H IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF CIT(A) 5 , HYDERABAD, DATED, 30 /0 5 /201 8 FOR AY 20 1 0 - 1 1 . 2. BRIEF FACTS OF THE CASE ARE, T HE A SSESSEE FILED H ER RETURN OF INCOME FOR AY 201 0 - 1 1 ADMITTING TOTAL INCOME OF RS. 1,55,250 / - . AS PER CIB DATA, THE ASSESSEE SOLD PROPERTY FOR A CONSIDERATION OF RS. 30 LAKHS WHEREAS THE SRO VALUE WAS AT RS. 42,44,800/ - . HENCE, A NOTICE U/S 148 WAS ISSUED AND THE ASSESSMENT W AS COMPLETED U/S 143(3) RWS 147 ON 16/10/2017 BY ASSESSING THE TOTAL INCOME AT RS. 35,87,640/ - . 3. AGGRIEVED BY THE ORDER OF AO, THE ASSESSEE PREFERRED AN APPEAL BEFORE THE CIT(A). HOWEVER, LATER, THE ASSESSEE FILED A LETTER DATED 23/05/2018 BEFORE THE CI T(A) WITHDRAWING H ER I.T.A. NO. 1566 /HYD/1 8 MUTHYAM SUMAN, HYD. 2 APPEAL. ACCORDINGLY, THE CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE AS WITHDRAWN. 4. AGAINST THE SAID ORDER OF CIT(A), THE ASSESSEE IS IN APPEAL BEFORE US CONTENDING THAT THE CIT(A) HAS NO POWER TO ALLOW THE ASSESSEE TO WITHDRAW HER APPEAL, THOUGH THE ASSESSEE HAS SPECIFICALLY SUBMITTED A LETTER TO WITHDRAW HER APPEAL ON THE ADVICE OF AUDI TORS. 5. BEFORE US, THE LD. AR OF THE ASSESSEE SUBMITTED THAT ON THE ADVICE OF SENIOR COUNSELS, THE ASSESSEE FILED THIS APPEAL BEFORE THE ITAT TO REVIVE THE APPEAL AND ADJUDICATE THE SAME ON MERITS. 6. LD. DR, ON THE OTHER HAND, RELIED ON THE ORDER OF CIT(A). 7. CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE NOTICED THAT ASSESSEE FILED A LETTER REQUESTING TO WITHDRAW THE APPEAL FILED BEFORE LD. CIT(A). LD. CIT(A) HAS DISMISSED THE APPEAL AS WITHDRAWN. NOW ASSESSEE IS IN APPEA L BEFORE US WITH THE PLEA THAT LD. CIT(A) HAS NO POWER TO DISMISS THE APPEAL DUE TO WITHDRAWAL AS HE DO NOT HAVE POWER WITHIN THE MEANING OF SECTION 251(1 ) (A) OF THE ACT. AS PE SECTION 251(1)(A) IN AN APPEAL AGAINST AN ORDER OF ASSESSMENT, HE MAY CONFIRM, REDUCE, ENHANCE OR ANNUL THE ASSESSMENT. SINCE THE CIT(A) HAS DISMISSED THE APPEAL AS WITHDRAWN, HE CONFIRMS THE ASSESSMENT PASSED BY THE AO. THEREFORE, IN OUR VIEW, CIT(A) HAS APPLIED HIS RIGHT WITHIN THE MEANING OF SECTION 251(1)(A) OF THE ACT. HENCE, TH E CONTENTION OF THE ASSESSEE IS REJECTED AND THE GROUNDS RAISED BY THE ASSESSEE ARE DISMISSED. I.T.A. NO. 1566 /HYD/1 8 MUTHYAM SUMAN, HYD. 3 7.1 HOWEVER, IN OUR VIEW, ASSESSEE HAS WITHDRAWN THE APPEAL DUE TO AGE AND HEALTH FACTOR AS PER THE LETTER SUBMITTED BEFORE THE CIT(A). T HE REMEDY FOR THIS IS AVAILABLE ONLY WITH CIT(A) OFFICE. ASSESSEE MAY GO BACK TO CIT(A) AND REQUEST FOR RETRIEVAL OF THE APPEAL OR FILE A FRESH APPEAL WITH CONDONATION. ASSESSEE HAS TO PURSUE THE CASE AT CIT(A) LEVEL. 8. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 5 TH APRIL , 201 9. SD/ - ( P. MADHAVI DEVI ) JUDICIAL MEMBER SD/ - ( S. RIFAUR RAHMAN ) ACCOUNTANT MEMBER HYDERABAD, DATED 5 TH APRIL , 201 9. KV COPY FORWARDED TO: 1. SMT. MUTHYAM SUMAN, C/O M/S KALYANDAS & CO., CAS. , 15, VENKATESHWARA COLONY, NAAYANAGUNDA, H YDERABAD 29. 2 . IT O , WARD 5 (2), HYDERABAD. 3 . CIT (A) - 5 , HYDERABAD 4. PR. CIT 4 , HYDERABAD 5. THE DR, ITAT, HYDERABAD 6. GUARD FILE