Mukka Gangadhar, Karimnagar V. Income Tax Officer, Ward-3, Karimnagar

ITA 2200/Hyd/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8775 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 17-12-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 22-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.2200/HYD/2017 ASSESSMENT YEAR:2013 - 14 SRI MUKKA GANGADHAR, DISTRICT - KARIMNAGAR. PAN: ABLPM 9245 R VS. INCOME TAX OFFICER, WARD - 3, KARIMNAGAR. (APPELLANT) (RESPONDENT) ASSESSEE BY: SMT. S. SANDHYA REVENUE BY: SHRI ROHIT MUJUMDAR, DR DATE OF HEARING: 17/12/2020 DATE OF PRONOUNCEMENT: 06 / 01 /2021 ORDER PER A. MOHAN ALANKAMONY, AM.: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT (A) - 2, HYDERABAD IN APPEAL NO.0167/CIT(A) - 2/HYD /2016 - 17, DATED 19/09/2017 PASSED U/S. 143(3) R.W.S 250(6) OF THE ACT FOR THE AY: 2013 - 14. 2. AT THE OUTSET, LD.AR SUBMITTED BEFORE US THAT THE ASSESSEE DESIRES TO WITHDRAW HIS APPEAL AS THE ASSESSEE HAS OPTED TO AVAIL VIVAD SE VISWAS SCHEME. HE FURTHER SUBMITTED THAT THE ASSESSEE HA D FILED FORM NO.1 & 2 AND IS AWAITING TO RECEIVE FORM - 3 FROM THE REVENUE. IT WAS 2 THEREFORE PLEADED, THAT THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 3.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 HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE, W E ARE INCLINED TO ALLO W THE APPEAL OF THE ASSESSEE TO BE WITHDRAWN YIELDING TO THE PRAYER OF THE LD. A R AS THE ASSESSEE HAS PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORM NO.1 & 2. THE LD. DR HAS ALSO CONCEDED TO THE REQUEST OF THE LD. AR. A CCORDINGLY, WE HEREBY DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. HOWEVER, WE ALSO MAKE IT CLEAR THAT, IF THE ASSESSEE S CASE IS NOT ACCEPTED IN THE VIVAD - SE - VISWAS SCHEME BY THE REVENUE FOR WH ATSOEVER MAY BE THE REASON, THEN THE ASSESSEE SHALL BE AT LIBERTY TO FILE A MISCELLANEOUS PETITION BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THE APPEAL. IT IS ORDERED ACCORDINGLY. PRONOUNCED IN THE OPEN COURT ON 06 TH JANUARY, 2021. SD/ - SD/ - (P. MADHAVI DEVI) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 06 TH JANUARY, 2021. 3 OKK COPY TO: - 1. SRI MUKKA GANGADHAR, NO.1 - 3 - 160/1, KRISHNA NAGAR, JAGTIAL 505327, DIST. KARIMNAGAR. 2. INCOME TAX OFFICER, WARD - 3, NEAR: NATARAJ THEATRE, KARIMNAGAR - 505001. 3. THE COMMISSIONER OF INCOME TAX (APPEALS) - 2, HYDERABAD. 4. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 2, HYDERABAD. 5. THE DEPARTMENTAL REPRESENTATIVE , ITAT, HYDERABAD. 6. GUARD FILE