Karim Nawaz Alladin, Hyderabad V. Asst. Commissioner of Income Tax, Circle-14(1), Hyderabad

ITA 2096/Hyd/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 7389 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2005-2006
• Appeal Filed On: 31-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SH RI SAT B EER S INGH GO DA RA , JU DI CIA L MEMBE R and LAXMI PR AS AD S AH U, A CCOUNT ANT ME MBER ITA Nos. 2095, 2096 & 2097/H/2018 Assessment Years: 2004-05, 2005-06 & 2007-07 Karim Nawaz Alladin, Hyderabad. PAN – AAACU 3999B Vs. Asst. Commissioner of Income-tax, Circle – 14(1), Hyderabad. (Appellant) (Respondent) Assessee by: None Revenue by: Shri Rohit Mujumdar Date of hearing: 16/03/2021 Date of pronouncement: 19/03/2021 O R D E R PER BENCH: These three appeals filed by the assessee for AYs 2004-05, 2005-06 & 2007-08 is directed against CIT(A) - 6, Hyderabad’s separate orders, all dated 21/08/2018 involving proceedings u/s 143(3) rws 254 of the Income Tax Act, 1961 ; in short “the Act”. 2. At the outset , Ld. AR submitted before us that the asse ssee de sires to avail ‘Vivad Se Viswas’ scheme . He further ITA Nos. 2095 to 2097/Hyd/2018 K a r i m N a w a z A l l a d i n , H y d . :- 2 -: submitted that the asse ssee c ould not file Form N o.1 & 2 due to paucit y of t ime , howe ver he a ssured the Bench that th e Form No.1&2 sh all be file d sh ort ly. 3. The Ld. DR submit ted that if the a sse ssee de sires to ava il the Viva d se Vishwas sche me, 2020 the Reve nue has no obje ction. 4. Ha ving heard both the pa rtie s, throu gh vide o c onferenc e, we are inc lined to treat the insta nt appea ls of the a ssessee a s withdrawn relying on the decision of the Hon’ble High Court of Madra s in the case of DCIT vs. M/s. Keyaram Hote ls P. Ltd in T.C.A. N o. 694 of 2019, dated 13/10/2020 where in it w as he ld as u nder:- “3. The Learned Counsel for the respondent / asses see, on instructi ons, su bmitted that t he respon dent / assessee intends to avail the benefit of Vivad se Vishwas s cheme (VVS S cheme for brevit y) and in th is regard, the asse ss ee is taking steps to file the application / de claration in form No.1. ....... ........ ...... 7. A s o bserve d, the asses see is g iven l ib erty to restore this appeal in the e vent the ultimate decis ion to be taken on the de claration to be file d b y the as ses see under Se ction 4 o f t he sai d Act is not in favour o f the asses see. I f suc h a p rayer is made , the Regi stry s hall entertain the prayer without insistin g upon any application to be fi led for condonation of delay in restoration of the ap peal and on such req uest made by the asses see by fili ng a Mi scellaneous Petition for ITA Nos. 2095 to 2097/Hyd/2018 K a r i m N a w a z A l l a d i n , H y d . :- 3 -: Restoration, the Re gistry shall place such petition before the D ivi sion B ench for orders . 8. In the li ght o f t he above, we dir ect the respondent / as ses se e to f ile Form No.1 on or before 09/11/2020 and the competent authority http://www.judis.ni c .in5/6 T. C.A.No. 694 of 2019.” Acc ordingly, we h ereby dismiss the insta nt appea ls of the asse ssee a s withdrawn. Howe ver, we also make it c lear that, if the asse sse e’s cases are not acce pted in the Vivad-se-Vishwa s Scheme by the Re ve nue for whatsoe ver ma y be rea son on a subse que nt date, t hen the asse ssee sha ll be at liberty to file Misce lla ne ou s Petitions before the Tribuna l within t he time limit prescribe d u nder the Act to re instate h is appea ls. It is ordere d acc ordingly. 5. In the result, assessee’s appeals are dismissed in above terms. Pronounced in the open court on 19 th March, 2021. Sd/- Sd/- (SATBEER SINGH GODARA) (LAXMI PRASAD SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated: 19 th March, 2021. kv ITA Nos. 2095 to 2097/Hyd/2018 K a r i m N a w a z A l l a d i n , H y d . :- 4 -: copy to : 1 Karim Nawaz Alladin, 8-2-584, Shangrila, Road No. 9, Banjara hills, Hyderabad. 2 ACIT, Circle – 14(1), IT towers, Masab Tank, Hyderabad. 3 CIT(A) – 6, Hyderabad 4 Pr. CIT – 6, Hyderabad. 5 ITAT, DR, Hyderabad 6 Guard File.