Jayasree Sesha Sampath Kumar Kota , Hyderabad V. Income Tax Officer, Ward-12(4), Hyderabad

ITA 1871/Hyd/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6732 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 26-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SITARAMA RAO AKUNURU
• Section: 144; 20

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH SMC , HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 1871/HYD/2019 ASSESSMENT YEAR: 2016 - 17 JAYASREE SESHA SAMPATH KUMAR KOTA, HYDERABAD 500 033. PAN: CXOPS 3442 M VS. INCOME TAX OFFICER, WARD - 12(4), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI MOHD AFZAL REVENUE BY: SHRI SITARAMA RAO AKUNURU, DR DATE OF HEARING: 12/01/2021 DATE OF PRONOUNCEMENT: 20 /01/2021 ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 1, HYDERABAD IN APPEAL NO.10617/2018 - 19/ITO 12(4)/CIT(A) - 1/HYD/2019 - 20, DATED 18/10/2019 PASSED U/S. 144 R.W.S 250(6) OF THE ACT FOR THE A.Y.: 2016 - 17. 2. AT THE OUTSET, LD.AR SUBMITTED BEFORE ME THAT THE ASSESSEE DESIRES TO WITHDRAW H ER APPEAL AS THE ASSESSEE HAS OPTED TO AVAIL VIVAD SE VISWAS SCHEME. HE FURTHER SUBMITTED THAT THE ASSESSEE HA D FILED FORM NO.1 & 2 AND IS AWAITING TO RECEIVE FORM - 3 FROM THE REVENUE. IT WAS 2 THEREFORE PLEADED, THAT THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 3. THE LD. DR CONCEDED TO THE REQUEST OF THE LD.AR. 4 . HAVING HEARD BOTH THE PARTIES THRO UGH VIDEO CONFERENCE, I AM INCLINED TO ALLO W THE APPEAL OF THE ASSESSEE TO BE WITHDRAWN YIELDING TO THE PRAYER OF THE LD. A R AS THE ASSESSEE HAS PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORM NO.1 & 2. THE LD. DR HAS ALSO CONCEDED TO THE REQ UEST OF THE LD. AR. A CCORDINGLY, I HEREBY DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. HOWEVER, I ALSO MAKE IT CLEAR THAT, IF THE ASSESSEE S CASE IS NOT ACCEPTED IN THE VIVAD - SE - VISWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON, THEN THE A SSESSEE SHALL BE AT LIBERTY TO FILE A MISCELLANEOUS PETITION BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THE APPEAL. IT IS ORDERED ACCORDINGLY. PRONOUNCED IN THE OPEN COURT ON 20 TH JANUARY, 2021. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 20 TH JANUARY, 2021. 3 OKK COPY TO: - 1) JAYASHREE SESHA SAMPATH KUMAR KOTA, C/O. MOHD AFZAL, ADVOCATE, 402, SHERSONS RESIDENCY, 11 - 5 - 465, CRIMINAL COURT ROAD, RED HILLS, HYDERABAD 400 004. 2) INCOME TAX OFFICER, WARD - 12(4), AAYAKAR BHAVAN, HYDERABAD. 3) THE CIT(A) - 1 , HYDERABAD 4) THE PR. CIT - 1 , HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE