Kondapally Kanaka durga , Hyderabad V. Income Tax Officer, Ward-9(3), Hyderabad

ITA 218/Hyd/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6640 (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 VENKATA 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. 218/HYD/2020 ASSESSMENT YEAR: 2017-18 SMT.KONDAPALLY KANAKA DURGA, HYDERABAD [PAN: DYNPK3533A] VS THE INCOME TAX OFFICER, WARD-9(3), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SMT. S.SANDHYA, AR FOR REVENUE : SHRI ALURU VENKATA RAO, DR DATE OF HEARING : 28-01-2021 DATE OF PRONOUNCEMENT : 29-01-2021 O R D E R THIS ASSESSEES APPEAL FOR AY.2017-18 ARISES FROM TH E CIT(A)-7, HYDERABADS ORDER DATED 13-12-2019 PASSED IN CASE NO.0148/CIT(A)-7/2019-20, IN PROCEEDINGS U/S.143(3) OF THE INCOME TAX ACT, 1961 [IN SHORT, THE ACT]. 2. AT THE OUTSET, I NOTICE THAT THIS APPEAL SUFFERS FRO M DELAY OF 03 DAYS AS ATTRIBUTABLE TO OLD AGE PROBLEMS OF ASSES SEE AND HEALTH ISSUES OF HER SON. THE SAME IS CONDONED IN L ARGER INTEREST OF JUSTICE AND ON ACCOUNT OF CIRCUMSTANCES BE YOND HER CONTROL. 3. I AM INFORMED DURING THE COURSE OF HEARING FROM TH E ASSESSEES SIDE THAT SHE HAS FILED FOR SETTLEMENT BENEF IT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME-2020 IN PRESC RIBED ITA NO. 218/HYD/2020 :- 2 -: FORM NO.1 & 2 AND FORM(S)-3 IN TUNE THERETO; ALSO STAN DS ISSUED. 4. THE ASSESSEES SOLE IDENTICAL PLEA IN THIS CASE IS THAT SINCE THE DEPARTMENT IS YET TO FINALISE THE SETTLEMENT IN TU NE WITH FORM(S)-3 ISSUED UNDER THE SCHEME, THIS APPEAL M AY NOT BE DISMISSED AS WITHDRAWN AS ON DATE. I FIND NO MERI T IN ASSESSEES CONTENTIONS PER SE. THE FACT REMAINS THAT THE ASSESSEE HAS ALREADY BEEN ISSUED FORM(S)-3, NO PURP OSE WOULD BE SERVED IF THIS CASE IS KEPT PENDING. I THEREFORE OR DER THAT THIS APPEAL BE TREATED AS DISMISSED AS WITHDRAWN WITH A RIDER THAT IT SHALL BE VERY MUCH OPEN FOR THE ASSESSEE TO FILE FOR REVIVAL OF THIS CASE, IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED TO HER FOR TECHNICAL REASONS. 5. THIS APPEAL IS DISMISSED AS WITHDRAWN IN ABOVE TE RMS. ORDER PRONOUNCED IN THE OPEN COURT ON THE 29 TH JANUARY, 2021 SD/- ( S.S.GODARA ) JUDICIAL MEMBER HYDERABAD, DATED: 29-01-2021 TNMM ITA NO. 218/HYD/2020 :- 3 -: COPY TO : 1.SMT.KONDAPALLY KANAKA DURGA, 1-6-48/D, ROAD NO.31 , CHAITHANYAPURI, HYDERABAD. 2.THE INCOME TAX OFFICER, WARD-9(3), HYDERABAD. 3.CIT(APPEALS)-7, HYDERABAD. 4.PR.CIT-7, HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.