Kalyan Constructions, Hyderabad V. Income Tax Officer, Ward-4(3), Hyderabad

ITA 2112/Hyd/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0448 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 03-03-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 12-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROHIT MUZUMDAR
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH : HYDERABAD (THROUGH VIDEO CONFERENC E ) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 2112 /HYD./ 201 7 ASSESSMENT YEAR: 20 09 - 10 KALYAN CONSTRUCTIONS VS. ITO, WARD 4(3) HYDERABAD HYDERABAD [ PAN: A ABFK9482B] (APPELLANT) (RESPONDENT) FOR ASSESSEE : S MT. S. SANDHYA, A.R. FOR REVENUE : SH. ROHIT MUZUMDAR, D.R. DATE OF HEARING : 03/03/ 202 1 DATE OF PRONOUNCEMENT : 09 / 0 3 /202 1 O R D E R PER P. MADHAVI DEVI, JM THIS IS ASSESSEES APPEAL FILED AGAINST THE ORDER OF CIT(A) - 1 , HYDERABAD DATED 04.08.2017 RELATING TO A.Y. 20 09 - 10. HEARD BOTH THE PARTIES. 2. AT THE OUTSET, THE LD.AR SUBMITTED BEFORE US THAT THE ASSESSEES HAS ALREADY FILED FORMS I & II UNDER THE DIRECT TAXES VIVAD SE VISHWAS SCHEME, 2020 AND ITS ACCEPT ANCE IS AWAITED. LD.AR SUBMITTED THAT AS THE ASSESSEE COULD NOT GET COPY OF DTVSV FORMS 1 & 2, AND ALSO SINCE ITS ACCEPTANCE IS STILL AWAITED, HE PRAYED THAT THE APPEAL MAY BE KEPT IN ABEYANCE TILL THE PROPOSAL IS ACCEPTED. ITA NO . 2112 /HYD./ 201 7 AY 20 09 - 10 KALYAN CONSTRUCTIONS, HYD. 2 3 . AFTER HEARING BOTH THE PARTIES, WE DISMISS THE APPEAL OF THE ASSESSEE WITH A LIBERTY TO APPROACH THE TRIBUNAL IF ASSESSEES CASE IS NOT ACCEPTED IN THE VIVAD SE VISHWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON, THEN THE ASSESSEE SHALL BE AT LIBERTY TO FILE MISC. APPLICATI ON BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE ASSESSEES APPEAL. ORDERED ACCORDINGLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON 09 /0 3 /2021 . SD/ - SD/ - (A. MOHAN ALANKAMONY) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 09 TH MARCH, 2021 *GMV COPY OF ORDER FORWARDED TO: 1. KALYAN CONSTRUCTIONS, D . NO.2 - 2 - 1076/6/5/D/1, TILAK NAGAR, HYDERABAD 500 013 . 2. ITO, WARD 4(3) , HYDERABAD 3 . ACIT, RANGE 4, HYDERABAD 4. C IT( A ) - 1 , HYDERABAD . 5 . PR.CIT - 1 , HYDERABAD 6 D.R. ITAT HYDERABAD 7 . GUARD FILE