Swaroopa Galipalli, Nizamabad V. Income Tax Officer, Ward-2, Nizamabad

ITA 2126/Hyd/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5942 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 22-04-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 05-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: K V CHALAMAIAH
• Section: 147

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. 2125/HYD/2018 A.Y. 2011 - 12 UMA GALIPALLI, NIZAMABAD. PAN: AROPG 8615 N VS. INCOME TAX OFFICER, WARD - 2, NIZAMABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI K.V. CHALAMAIAH REVENUE BY: SHRI ROHIT MUJUMDAR, DR ITA NO. 2126/HYD/2018 A.Y. 2011 - 12 SWAROOPA GALIPALLI, NIZAMABAD. PAN: ARTPG 4712 D VS. INCOME TAX OFFICER, WARD - 2, NIZAMABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI K.V. CHALAMAIAH REVENUE BY: SHRI ROHIT MUJUMDAR, DR DATE OF HEARING: 22/04/2021 DATE OF PRONOUNCEMENT: 26 /04/2021 ORDER PER A. MOHAN ALANKAMONY , A.M: BOTH THE CAPTIONED APPEALS ARE FILED BY THE ASSESSEES. ITA NO. 2125 & 2126 /HYD/2020 ARE FILED AGAINST THE ORDER S OF THE LD. CIT(A) - 2 5 , HYDERABAD IN APPEAL NO. 0450 & 0451 /2017 - 18/CIT(A) - 5, BOTH DATED 20/08/2018 PASSED U/S. 14 3(3) R.W.S 147 AND U/S. 250(6) OF THE ACT FOR THE A.Y. 20 11 - 12 RESPECTIVELY . 2. AT THE OUTSET, LD.AR SUBMITTED BEFORE US THAT BOTH THE ASSESSEES DESIRE TO WITHDRAW THEIR RESPECTIVE APPEALS AS THE ASSESSEES HAVE OPTED TO AVAIL VIVAD SE VISWAS SCHEME. HE FURTHER SUBMITTED THAT THE ASSESSEES HAD FILED FORM NO.1 & 2 AND ALSO RECEIVED FO RM - 3 FROM THE REVENUE. IT WAS THEREFORE PLEADED, THAT THE INSTANT APPEALS OF THE ASSESSEES MAY BE ALLOWED TO BE WITHDRAWN. 3.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 HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE, WE ARE INCLINED TO ALLOW THE APPEALS OF THE ASSESSEES TO BE WITHDRAWN YIELDING TO THE PRAYER OF THE LD. AR AS THE ASSESSEES IN THE PRESENT APPEALS HAVE PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME B Y FILING FORMS NO.1, 2 AND ALSO RECEIVED FORM NO.3 FROM THE REVENUE. THE LD. DR HAS ALSO CONCEDED TO THE REQUEST OF THE LD. AR. ACCORDINGLY, WE HEREBY DISMISS BOTH THE APPEALS OF THE ASSESSEES AS WITHDRAWN. HOWEVER, WE ALSO MAKE IT CLEAR THAT, IF THE ASSE SSEE/S CASE/S ARE NOT ACCEPTED IN THE VIVAD - SE - VISWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON, THEN THE ASSESSEE/S SHALL BE AT LIBERTY TO FILE A MISCELLANEOUS PETITION/S 3 BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO R EINSTATE THEIR RESPECTIVE APPEAL/S. IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT, BOTH THE APPEAL S OF THE ASSESSEE S ARE DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE 26 TH APRIL, 2021. SD/ - SD/ - (P. MADHAVI DEVI) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 26 TH APRIL , 2021. OKK COPY TO: - 1) (I) SMT. UMA GALIPALLI, 3 - 5 - 99, NEAR MINI WATER TANK, KOTAGALLI, NIZAMABAD. (II) SMT. SWAROOPA GALIPALLI, 3 - 5 - 157, NEAR MINI WATER TANK, KOTAGALLI, NIZAMABAD. 2) (I) INCOME TAX OFFICER, WARD - 2, NIZAMABAD. (II) INCOME TAX OFFICER, WARD - 2, NIZAMABAD. 3) (I)THE CIT(A) - 5, HYDERABAD. (II) THE CIT(A) - 5, HYDERABAD. 4) (I) THE PR. CIT - 5, HYDERABAD. (II) THE PR. CIT - 5, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE