Ravela Hanumantha Rao , Hyderabad V. Income Tax Officer, Ward-8(2), Hyderabad

ITA 1579/Hyd/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0774 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 25-02-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 25-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N SWAPNA SHRI 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 I.T.A. NO. 1579/HYD/2019 ASSESSMENT YEAR: 2009-10 RAVELA HANUMANTHA RAO, HYDERABAD [PAN: CHYPR0588P] VS INCOME TAX OFFICER, WARD-8(2), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SMT.S.SANDHYA, AR FOR REVENUE : SMT. N.SWAPNA FOR SHRI V.M.MAHIDHAR, DR DATE OF HEARING : 25-02-2021 DATE OF PRONOUNCEMENT : 04-03-2021 O R D E R THIS ASSESSEES APPEAL FOR AY.2009-10 ARISES FROM TH E CIT(A)-12, HYDERABADS ORDER DATED 05-08-2019 PASSED IN APPEAL NO.10243/2018-19, IN PROCEEDINGS U/S. 143(3) R.W.S.147 OF THE INCOME TAX ACT, 1961 [IN SHORT, THE A CT]. 2. LEARNED COUNSEL REPRESENTING THE ASSESSEE STATED AT TH E BAR THAT SHE DOES NOT WISH TO PRESS FOR THE INSTANT APPEAL AS THE TAXPAYER HEREIN IS AVAILING SETTLEMENT BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME-2020. & FORM NOS .1 & 2 ARE TO BE FILED AT HIS BEHEST. 3. THE ASSESSEES SOLE IDENTICAL PLEA IN THIS CASE TH EREFORE IS THAT SINCE THE DEPARTMENT IS YET TO FINALISE THE SETTLEMENT PLEAS, THIS APPEAL MAY NOT BE DISMISSED AS WITHDRAWN A S ON ITA NO. 1579/HYD/2019 :- 2 -: DATE. I FIND NO MERIT IN ASSESSEES ABOVE STATED CONTEN TION PER SE. THE FACT REMAINS THAT THE ASSESSEE IS FILING FOR SETTLEME NT BENEFIT AND THEREFORE, NO PURPOSE WOULD BE SERVED IF THIS APPEAL IS KEPT PENDING TILL THE TIME THE ABOVE STATED S ETTLEMENT SCHEME IS IN OPERATION. I DISMISS THIS APPEAL AS WITHD RAWN AND FURTHER MAKE IT CLEAR THAT IT SHALL BE OPEN FOR THE ASSES SEE TO FILE FOR REVIVAL OF HIS CORRESPONDING CASE IF THE AB OVE SETTLEMENT BENEFIT IS DENIED TO HIM FOR TECHNICAL REASONS. ORDERE D ACCORDINGLY. 4. THIS ASSESSEES APPEAL IS DISMISSED AS WITHDRAWN IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON THE 4 TH MARCH, 2021 SD/- ( S.S.GODARA ) JUDICIAL MEMBER HYDERABAD, DATED: 04-03-2021 TNMM ITA NO. 1579/HYD/2019 :- 3 -: COPY TO : 1.RAVELA HANUMANTHA RAO, FLAT NO.101, GODHA NILAYAM , MAYURI MARG, BEGUMPET, HYDERABAD. 2.THE INCOME TAX OFFICER, WARD-8(2), HYDERABAD. 3.CIT(APPEALS)-12, HYDERABAD. 4.PR.CIT-2, HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.