Ragam Lakshminarayana Yadav HUF , Hyderabad V. Asst. Commissioner of Income Tax, Range-8, Hyderabad

ITA 1688/Hyd/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 5684 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2007-2008
• Appeal Filed On: 18-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. No.1688/HYD/2019 Assessment Year: 2007-08 Ragam Lakshminarayana Yadav (HUF), Gopannapalli, Ranga Reddy Dist. [PAN: AALHR1228J] Vs Addl.Commissioner of Income Tax, Range-8, Hyderabad (Appellant) (Respondent) For Assessee : NONE For Revenue : Shri L.Jeevanlal, DR Date of Hearing : 22-12-2021 Date of Pronouncement : 23-12-2021 O R D E R PER S.S.GODARA, J.M. : This assessees’ appeal for AY.2007-08 is directed against the CIT(A)–8, Hyderabad’s order, dated 20-09-2019 passed in case No.10070/CIT(A)-8/Hyd/2019-20. 2. None has appeared at assessee’s behest. W notice from the file noting mentioning that the assessee has filed for settlement benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’ by way of Form No.1 & 2 but Form(s)-3 is yet to be issued from the department side. ITA No.1688/Hyd/2019 :- 2 -: 3. We therefore find no merit in assessee’s instant appeal per se since it has already filed for settlement benefit and therefore, no purpose would be served if this appeal is kept pending till the time the above stated settlement scheme is in operation. We dismiss this appeal as withdrawn and further make it clear that it shall be open for the assessee to file for revival of the corresponding case if the settlement benefit is denied to him for technical reasons. Ordered accordingly. 4. This assessee’s appeal is dismissed as withdrawn in above terms. Order pronounced in the open court on 23 rd December, 2021 Sd/- Sd/- (LAXMI PRASAD SAHU) (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Hyderabad, Dated: 23-12-2021 TNMM ITA No.1688/Hyd/2019 :- 3 -: Copy to : 1.Ragam Lakshminarayana Yadav (HUF), H.No.3-45/1 (Old), H.No.2-137 (New), Gowli Doddi Hamlet, Gopannapalli, Serilingampally Mandal, Ranga Reddy District. 2.The Addl.Commissioner of Income Tax, Range-8, Hyderabad. 3.CIT(Appeals)-8, Hyderabad. 4.Pr.CIT-2, Hyderabad. 5.D.R. ITAT, Hyderabad. 6.Guard File.