Murali Krishna Kondapally , Hyderabad V. Income Tax Officer, Ward-9(3) , Hyderabad

ITA 217/Hyd/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6637 (ITAT-HYDERABAD)
• Duration Of Justice: 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 21-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ALURU VEKATA RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES SMC : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER I.T.A. NO. 217 /HYD/ 2020 ASSESSMENT YEAR: 20 17 - 18 SRI MURALIKRISHNA KONDAPALLY HYDERABAD [PAN: AOXPK6471N ] VS INCOME TAX OFFICER, WARD - 9 (3) , HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SMT S. SANDHYA, AR FOR REVENUE : SRI ALURU VEKATA RAO, DR DATE OF HEARING : 27 - 01 - 2021 DATE OF PRONOUNCEMENT : 29 - 01 - 2021 O R D E R THIS ASSESSEES APPEAL FOR AY. 2017 - 18 ARISES FROM THE CIT(A) - 7, HYDERABADS ORDER PASSED IN CASE NO. 0147/ CIT (A) - 7 / 2 01 9 - 20 , DATED 16 - 12 - 2019 . FOR THE REASONS STATED IN THE ASSESSEES CONDONATION PETITION THE APPEAL FILED WITH A DELAY OF 03 DAYS ATTRIBUTED TO HEALTH ISSUES OF THE ASSESSEE. I CONDE THE DELAY OF 03 DAYS IN FILING THE APPEAL WHICH IS NEITHER INTENTIONAL NOR DELIBERATE BUT ON A CCOUNT OF THE CIRCUMSTANCES BEYOND ASSESSEES CONTROL. THIS ASSESSEES APPEAL IS TAKEN UP FOR ADJUDICATION ON MERITS THEREFORE. ITA NO. 217 /HYD/ 2020 : - 2 - : 2 . AT THE OUTSET, IT IS INFORMED DURING THE COURSE OF HEARING FROM THE ASSESSEES SIDE THAT HE HAS FILED FOR SETTLEMENT BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME - 2020 BY WAY OF FORM NO.1 & 2 , AND THAT FORM - 3 HAS ALSO BEEN ISSUED FROM THE DEPARTMENT SIDE IN VIEW THEREOF. 3. THE ASSESSEES SOLE IDENTICAL PLEA IN THIS CASE THEREFROM IS THAT SINCE THE DEPARTMENT IS YET TO FINALISE THE SETTLEMENT PLEA, THIS APPEAL MAY NOT BE DISMISSED AS WITHDRAWN AS ON DATE. I FIND NO MERIT IN ASSESSEES ABOVE STATED CONTENTION PER SE. THE FACT REMAINS THAT THE ASSESSEE HAS ALREADY FILED FOR SETTLEMENT BENEFIT AND THEREFORE, NO PURPOSE WOULD BE SERVED IF ALL THIS APPEAL IS KEPT PENDING TILL THE TIME THE ABOVE STATED SETTLEMENT SCHEME IS IN OPERATION. I DISMISS THIS APPEAL AS WITHDRAWN AND FURTHER MAKE IT CLEAR THAT IT SHALL BE OPEN FOR THE ASSESSEE TO FILE FOR REVIVAL OF H IS INSTANT CASE IF THE SETTLEMENT BENEFIT IS DENIED TO H IM FOR TECHNICAL REASONS. ORDERED ACCORDINGLY. 4. THE ASSESSEES APPEAL IS DISMISSED AS WITHDRAWN IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH JANUARY, 2021 SD/ - (S.S. GODARA) JUDICIAL MEMBER HYDERABAD, DATED: 29 - 01 - 2021 *GMV ITA NO. 217 /HYD/ 2020 : - 3 - : COPY TO : 1. SRI MURALIKRISHNA KONDAPALLY, 1 - 6 - 48/D, ROAD NO.31, CHAITANYAPURI, HYDERABAD 500 060 . 2.THE INCOME TAX OFFICER, WARD - 9 (3), HYDERABAD . 3. ACIT, RANGE 9 , HYDERABAD. 4. CIT(A) - 7, HYDERABAD. 5 . THE PR.CIT - 7 , HYDERABAD. 6 . D.R. ITAT, HYDERABAD. 7 . GUARD FILE.