Late Satyabhama Bai Agarwal, Rep by L/r Sri Lakshmi Narayan Agarwal , Hyderabad V. Asst. Commissioner of Income Tax, Circle-10(1), Hyderabad

ITA 1609/Hyd/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7063 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2012-2013
• Appeal Filed On: 31-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S RAMA RAO SHRI A VENKATA RAO
• Section: 143(3); 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. 1 609 /H/20 1 8 ASSESSMENT YEAR: 20 1 2 - 13 [LATE SATYABHAMA BAI AGARWAL] REPRESENTED BY L/R : SRI LAKSHMI NARAYAN AGARWAL HYDERABAD PAN AFGPA 8970A VS. ACIT, CIRCLE 10(1) HYDERABAD (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI S. RAMA RAO REVENUE BY SHRI A. VENKATA RAO DATE OF HEARING: 18 /0 8 /2021 DATE OF PRONOUNCEMENT: 24 /0 8 /2021 O R D E R PER LAXMI PRASAD SAHU, A.M. : THIS APPEAL FILED BY THE ASSESSEE FOR AY 20 1 2 - 13 IS DIRECTED AGAINST CIT(A) - 6 , HYDERABADS ORDER DATED 0 3 / 04 /201 8 INVOLVING PROCEEDINGS U/S 143(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961 ; [ IN SHORT THE ACT ] . 2. AT THE OUTSET, THE LD. AR SUBMITTED THAT THE ASSESSEE HAS OPTED TO AVAIL THE BENEFIT UNDER THE DIRECT TAX VIVAD SE ITA NO. 1 609 /HYD/201 8 (LATE SATYABHAMA BAI AGARWAL) REPRESENTED BY L / R SRI LAKSHMI NARAYAN AGARWAL, HYDERABAD AY 2012 - 13 : - 2 - : VISWAS SCHEME - 2020 IN PRESCRIBED FORM S 1 AND 2, AND FORM 3 ALSO WAS ISSUED BY THE PR.CIT - 6 , COPY OF WHICH IS PLACED ON RECORD, AND REQUESTED THE BENCH TO PERMIT THE ASSESSEE TO WITHDRAW THE APPEAL. 3. HAVING RE GARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE INCLINED TO DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN , SINCE THE ASSESSEE HAS PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME AND ALSO RECEIVED FORM - 3 IN TUNE THERETO, WITH A RIDER THAT IT S HALL BE VERY MUCH OPEN FOR THE ASSESSEE TO FILE FOR REVIVAL OF TH IS CASE, IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED TO THE ASSESSEE FOR TECHNICAL REASONS. 4 . IN THE RESULT, ASSESSEES APPEAL IS DISMISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 24 TH AUGUST, 2021. SD/ - SD/ - (S. S. GODARA) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 24 TH AUGUST, 2021. *GMV COPY TO : 1 [LATE SATYABHAMA BAI AGARWAL] REPRESENTED BY L/R SRI LAKSHMI NARAYAN AGARWAL , 8 - 2 - 316/F, ROAD NO.14, BANJARA HILLS, HYDERABAD 500 34 2 ACIT, CIRCLE 10(1), , HYDERABAD 3 ACIT, RANGE 10 , HYDERABAD 4 CIT(A) - 6 , HYDERABAD 5 PR . CIT - 6 , HYDERABAD 6 ITAT, DR, HYDERABAD 7 GUARD FILE. ITA NO. 1 609 /HYD/201 8 (LATE SATYABHAMA BAI AGARWAL) REPRESENTED BY L / R SRI LAKSHMI NARAYAN AGARWAL, HYDERABAD AY 2012 - 13 : - 3 - : S.NO. DETAILS DATE 1 DRAFT DICTATED ON 2 DRAFT PLACED BEFORE AUTHOR 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 5 APPROVED DRAFT COMES TO THE SR. PS/PS 6 KEPT FOR PRONOUNCEMENT 7 FILE SENT TO BENCH CLERK 8 DATE ON WHICH THE FILE GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER ITA NO. 1 609 /HYD/201 8 (LATE SATYABHAMA BAI AGARWAL) REPRESENTED BY L / R SRI LAKSHMI NARAYAN AGARWAL, HYDERABAD AY 2012 - 13 : - 4 - :