Cherukuri Ratna Kumari, Hyderabad V. Income Tax Officer, Ward-12(1), Hyderabad

ITA 1849/Hyd/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7649 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2010-2011
• Appeal Filed On: 10-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: KIRAN MANOHAR SHRI S RAMA RAO
• Section: 143(3); 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE S HRI SATBEER SINGH GODARA , JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. 1 8 49 /HYD /20 1 7 A SSESSMENT Y EAR : 201 0 - 11 CHERUKURI RATNA KUMARI, HYDERABAD. PAN A AJPC 7186Q VS. VS. INCOME - TAX OFFICER , WARD 12(1), H YDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHR I KIRAN MANOHAR FOR SHRI S. RAMA RAO REVENUE BY: S HRI ROHIT MUJUMDAR DATE OF HEARING: 23 /0 8 /2021 DATE OF PRONOUNCEMENT: 25 / 0 8 /2021 O R D E R PER BENCH : T H IS APPEAL FILED BY THE ASSESSEE FOR AY 201 3 - 1 4 IS DIRECTED AGAINST CIT(A) - 10 , HYDERABAD S , ORDER DATED 30 / 06 /20 1 7 INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS OPTED TO AVAIL THE BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME - 2020 IN ITA NO. 18 49 /HYD/ 20 1 7 C HERUKURI RATNA KUMAR I , H YDERABAD . : - 2 - : PRESCRIBED FORM NO.1 & 2 AND RECEIVE D FORM(S) - 3 IN TUNE THERETO , WHICH ARE AVAILABLE ON RECORD, AND THEREFORE, REQUESTED THE BENCH TO PERMIT TO WITHDRAW THIS APPEAL OF THE ASSESSEE. 3 . HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE INCLINED TO DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN SINCE THE ASSESSEE HA S PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORM NO.1 & 2 AND RECEIVE D FORM(S) - 3 IN TUNE THERET O , WITH A RIDER THAT IT SHALL 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 H ER F OR TECHNICAL REASONS. 4 . IN THE RESULT, ASSESS EE S APPEAL IS DISM ISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 25 TH AUGUST , 2021 . SD/ - SD/ - ( S.S. GODARA ) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 25 TH AUGUST , 20 2 1 . KV ITA NO. 18 49 /HYD/ 20 1 7 C HERUKURI RATNA KUMAR I , H YDERABAD . : - 3 - : C OPY TO : 1 CHERUKURI RATNA KUMARI, NO. 203, JASMIN BLOCK, NECTAR GARDEN, MADHAPUR, HYDERABAD . 2 IT O , WARD 12(1), INCOME - TAX TOWERS, AC GUARDS, HYDERABA D . 3 CIT(A) 1, HYDERABAD. 4 PR. CIT 1 , HYDERABAD 5 ITAT, DR, HYDERABAD 6 GUARD FILE.