Sameera Ahmed , Hyderabad V. Income Tax Officer, Ward-7(1), Hyderabad

ITA 1804/Hyd/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7447 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2010-2011
• Appeal Filed On: 07-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU , ACCOUNTANT MEMBER (THROUGH VIRTUAL CONFERENCE) S. NO. ITA NO. AY APPELLANT RESPONDENT 1 1804 /H/201 8 2010 - 11 SAMEERA AHMED, HYDERABAD. PAN - AHHPA 7651B INCOME - TAX OFFICER, WARD 7 (1) , HYDERABAD. DATE OF HEARING : 1 1 - 0 1 - 20 2 1 DATE OF PRONOUNCEMENT : 18 - 01 - 20 2 1 O R D E R PER LAXMI P RASAD SAHU, A .M. : T H IS APPEAL FILED BY THE ASSESSE E IS DIRECTED AGAINST THE ORDER OF CIT(A) 3 , HYDERABAD, DATED 19 / 0 6 / 201 8 RELATING TO AY 20 1 0 - 1 1 . 2. AT THE OUTSET, LD. AR OF THE ASSESSEE DREW OUR ATTENTION TO THE APPLICATION DATED 2 9 . 1 2 .202 0 , WHICH IS PLACED ON RECORD, AND SUBMITTED THAT THE ASSESSEE HA S FILED FOR SETTLEMENT SOUGHT IN THE FORM - I UNDER THE DIRECT TAX VIVAD SE VISHWAS BILL, 2020 BEFORE THE PRESCRIBED AUTHORITY(IES) THEREIN. LD. DR HAS NO OBJECTION TO THE SUBMISSION MADE BY THE LD. AR OF THE ASSESSEE IN THIS REGARD. FOR ASSESSEE : SHRI P. VINOD FOR REVENUE : SHR I SUNIL KUMAR PANDEY ITA NO. 1804 /HYD/1 8 S AMEERA AHMED, HYD. : - 2 - : 3. ON PERUSAL OF THE DOCUMENTS PLACED ON RECORD OF THE TRIBUNAL, WE FIND THAT THE ASSESSEE HA S PROPOSED TO SETTLE THE CASE TAKING THE BENEFIT UNDER THE DIRECT TAX VIVAD SE VISHWAS BILL, 2020. WE, THEREFORE, ARE OF THE OPINION THAT THE INSTANT APPEAL OF THE ASSESSEE DESERVE S TO BE DISMISSED AT THIS STAGE WITH A RIDER THAT IT SHALL BE VERY MUCH OPEN TO THE ASSESSEE/TAXPAYER TO SEEK REVIVAL OF THE CASE BEFORE THE TRIBUNAL, IF HIS SETTLEMENT PETITION HEREIN A BOVE IS REJECTED FOR THE TECHNICAL REASONS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED IN THE ABOVE TERMS. PRONOUNCED IN THE OP EN COURT ON 18 TH JANUARY, 2021 . SD/ - SD/ - ( P. MADHAVI DEVI ) ( LAXMI PRASAD SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 18 TH JANUARY, 20 2 1 K V C OPY TO : 1 SAMEERA AHMED, C/O S/SHRI AV RAGHURAM, AND P. VINOD, ADVOCATES, 610 BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD 500 001. 2 ITO, WARD 7 ( 1 ) , HYDERABAD. 3 CIT(A) 3 , HYDERABAD. 4 PR. CIT - 3 , HYDERABAD 5 ITAT, DR, HYDERABAD. 6 GUARD FILE. ITA NO. 1804 /HYD/1 8 S AMEERA AHMED, HYD. : - 3 - :