Nirmal kumar James, Hyderabad V. Income Tax Officer, Ward-10(3), Hyderabad

ITA 2061/Hyd/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0799 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2009-2010
• Appeal Filed On: 22-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHIR ROHIT MUJUMDAR
• Assessee Lawyers: B SATHYANARAYANA MURTHY
• Section: 143(3)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B , HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 2061/HYD/2018 A.Y.: 2009 - 10 NIRMAL KUMAR JAMES, SECUNDERABAD. PAN: ABSPJ 4587 G VS INCOME TAX OFFICER, WARD - 10(3), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI B. SATHYANARAYANA MURTHY REVENUE BY: SHIR ROHIT MUJUMDAR, DR DATE OF HEARING: 24/02/2021 DATE OF PRONOUNCEMENT: 25/02/2021 ORDER PER A. MOHAN ALANKAMONY , A.M: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 6, HYDERABAD IN APPEAL NO. 10088/2017 - 18/B2/CIT(A) - 6, DATED 05/06/2018 PASSED U/S. 143(3) R.W.S 254 OF THE ACT FOR THE A.Y. 2009 - 10. 2. AT THE OUTSET, LD.AR SUBMITTED BEFORE US THAT THE ASSESSEE DESIRE S TO WITHDRAW ITS APPEAL AS THE ASSESSEE HAS OPTED TO AVAIL VIVAD SE VISWAS SCHEME. HE FURTHER SUBMITTED THAT THE ASSESSEE HA D FILED FORM 2 NO.1 & 2 AND IS AWAITING TO RECEIVE FORM - 3 FROM THE REVENUE. IT WAS THEREFORE PLEADED, THAT THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 3.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 HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CO NFERENCE, W E ARE INCLINED TO ALLO W THE APPEAL OF THE ASSESSEE TO BE WITHDRAWN YIELDING TO THE PRAYER OF THE LD.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 AND IS AWAITING TO RECEIVE FORM - 3 FROM THE REVENUE . THE LD. DR HAS ALSO CONCEDED TO THE REQUEST OF THE LD. AR. A CCORDINGLY, WE HEREBY DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. HOWEVER, WE ALSO MAKE IT CLEAR THAT, IF THE ASSESSEE S CASE IS NOT ACCEPTED IN THE VIVAD - SE - VIS H WAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON, THEN THE ASSESSEE 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. 5. IN THE RESULT, APPEAL OF TH E ASSESSEE IS DISMISSED AS WITHDRAWN. 3 PRONOUNCED IN THE OPEN COURT ON THE TWENTY FIFTH FEBRUARY, 2021. SD/ - SD/ - (SMT. P. MADHAVI DEVI) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 25 TH FEBRUARY, 2021. OKK COPY TO: - 1) SRI NIRMAL KUMAR JAMES, C/O. VENUGOPAL & CHENOY, CHARTERED ACCOUNTANTS, 4 - 1 - 889/16/2, TILAK ROAD, HYDERABAD - 500 001. 2) THE INCOME TAX OFFICER, WARD - 10(3), HYDERABAD. 3) THE CIT(A) - 6 , HYDERABAD . 4) THE PR. CIT - 6 , HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE