Vanam Purushotam , Bhongiri V. Income Tax Officer, Ward-1, Suryapet

ITA 2202/Hyd/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0780 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 02-02-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 22-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 113; 147

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI L . P . SAHU, ACCOUNTANT MEMBER ITA NO. 220 2 /HYD./18 A.Y. 2009 - 10 SH. VANAM PURUSHOTHAM VS. ITO, WARD 1, SURYAPET BHONGIRI [ PAN: AILPV9393A ] (APPELLANT) (RESPONDENT) FOR ASSESSEE : SMT. S. SANDHYA, AR FOR REVENUE : SHRI SUNIL KUMAR PANDEY, DR DATE OF HEARING : 0 2 - 0 2 - 2021 DATE OF PRONOUNCEMENT : 25 - 0 2 - 2021 O R D E R PER BENCH : TH IS ASSESSEE S APPEAL FOR AY.2009 - 10 ARISES AGAINST THE CIT(A) 9 , HYDERABADS ORDER DATED 06 . 08.2018 PASSED IN CASE NO. 101 57 /2018 - 19 IN PROCEEDINGS U/S 143(3) RWS 147 OF THE INCOME TAX ACT, 1961 [THE ACT, FOR SHORT]. 2. AT THE OUTSET, WE ARE INFORMED DURING THE COURSE OF HEARING FROM THE ASSESSEE S SIDE THAT ALTHOUGH THEY HAVE FILED FOR SETTLEMENT BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME - 2020 BY WAY OF FORM NO.1 & 2 BUT FORM - 3 IS YET TO BE ISSUED FROM THE DEPARTMENT SIDE IN VIEW THEREOF. 3. THE ASSESSEES SOLE IDENTICAL PLEA IN BOTH THESE CASES THEREFROM IS THAT SINCE THE DEPARTMENT IS YET TO FINALISE HIS SETTLEMENT PLEAS, TH IS APPEAL MAY NOT BE DISMISSED AS WITHDRAWN AS ON DATE. WE FIND NO MERIT IN ASSESSEE S 2 ABOVE STATED CONTENTION PER SE. THE FACT REMAINS THAT THE ASSESSEES HA S ALREADY FILED FOR SETTLEMENT BENEFIT AND THEREFORE, NO PURPOSE WOULD BE SERVED IF THIS APPEAL IS KEPT PENDING TILL THE TIME THE ABOVE STATED SETTLEMENT SCHEME IS IN OPERATION. WE DISMISS THIS APPEAL AS WITHDRAWN AND FURTHER MAKE IT CLEAR THAT IT SHALL BE OPEN FOR THE ASSESSEE TO FILE FOR REVIVAL OF HIS CASE IF THE SETTLEMENT BENEFIT IS DENIED TO HIM FOR TECHNIC AL REASONS. ORDERED ACCORDINGLY. 4. TH IS ASSESSEE S APPEAL IS DISMISSED AS WITHDRAWN IN ABOVE TERMS. A COPY OF THIS COMMON ORDER BE PLACED IN THE CASE FILE. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH FEBRUARY, 2021 . SD/ - SD/ - (L . P . SAHU) (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 25 TH FEBRUARY, 2021 *GMV COPY OF THE ORDER FORWARDED TO: 1. SHRI VANAM PURUSHOTHAM, H.NO.6 - 148 , YE LLANKI (V), RAMA N NAPET (M), SURYAPET 508 113 2. ITO, WARD 1, SURYAPET 3. ACIT, RANGE 7, HYD. 4. PR.CIT - 3, HYDERABAD 5. CCIT, AP & TS, HYDERABAD 6. CIT(A) - 9, HYDERABAD 7. DR ITAT 8. GUARD FILE