T.C.Ashok , Hyderabad V. Dy. Commissioner of Income Tax , Central Circle-3, Hyderabad

ITA 2086/Hyd/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5937 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2004-2005
• Appeal Filed On: 30-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 208

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. 208 6 /H/20 1 8 A SSESSMENT Y EAR : 20 04 - 05 T.C. ASHOK, HYDERABAD. PAN A EAPT 8722 Q VS. DY. COMMISSIONER OF INCOME - TAX, CENTRAL CIRCLE 3, HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: S HRI SUNIL KUMAR PANDEY DATE OF HEARING: 21 /0 4 /2021 DATE OF PRONOUNCEMENT: 26 / 0 4 /2021 O R D E R PER BENCH: T H IS APPEAL FILED BY THE ASSESSEE FOR AY 20 0 4 - 05 I S DIRECTED AGAINST CIT(A) - 6 , HYDERABADS ORDER DATED 25 / 0 6 /20 1 8 INVOLVING PROCEEDINGS U/S 143(3) RWS 1 53A RWS263 OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING THIS APPEAL. HOWEVER, ON PERUSAL OF RECORD WE FIND THAT THE ASSESSEE FILED A LETTER DATED 09/04/ 2021 STATING THEREIN THAT THE ASSESSEE HAS OPTED TO AVAIL THE BENEFIT ITA NO. 2086 /H YD/ 20 1 8 T.C. ASHOK , HYDERABAD . : - 2 - : UNDER THE DIRECT TAX VIVA D SE VISWAS SCHEME - 2020 IN PRESCRIBED FORM NO.1 & 2 AND RECEIVED FORM(S) - 3 IN TUNE THERETO , WHICH IS PLACED ON RECORD AND THEREFORE, REQUESTED THE BENCH TO PERMIT TO WITHDRAW THIS APPEAL OF THE ASSESSEE. 3 . HAVING REGARD TO THE FACTS AND CIRCUMSTANCE S OF THE CASE, WE ARE INCLINED TO DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN SINCE THE ASSESSEE HAS PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORM NO.1 & 2 AND RECEIVED FORM(S) - 3 IN TUNE THERETO , WITH A RIDER THAT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 HIM FOR TECHNICAL REASONS. 4 . IN THE RESULT, ASSESSEES APPEAL IS DISMISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 26 TH APRIL , 2021 . SD/ - SD/ - (S . S . GODARA) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 26 TH APRIL , 20 2 1 . KV ITA NO. 2086 /H YD/ 20 1 8 T.C. ASHOK , HYDERABAD . : - 3 - : C OPY TO : 1 T.C. ASHOL, PLOT NO. 868, ROAD NO. 45, JUBILEE HILLS, HYDERABAD . 2 DC IT, CENTRAL CIRCLE 3 , AAYAKAR BHAVAN, BASHEERBAGH, HYDERABAD . 3 CIT(A) 6 , HYDERABAD 4 PR. CIT 6 , HYDERABAD. 5 ITAT, DR, HYDERABAD 6 GUARD FILE.