Shaik Khalil Ahmed , Hyderabad V. Asst. Commissioner of Income Tax, Circle-14(1), Hyderabad

ITA 2282/Hyd/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2685 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2010-2011
• Appeal Filed On: 06-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: M CHANDRAMOULESWARA RAO
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH , HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 2282 /HYD/20 18 ASSESSMENT YEAR: 20 10 - 11 SHAIK KHALIL AHMED, HYDERABAD. PAN: AIRPS 7828 M VS. ACIT, CIRCLE - 14(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI M. CHANDRAMOULESWARA RAO REVENUE BY: SHRI ROHIT MUJUMDAR, DR DATE OF HEARING: 21/6/2021 DATE OF PRONOUNCEMENT: 24 /6/2021 ORDER PER A. MOHAN ALANKAMONY, AM.: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT - 6, HYDERABAD IN APPEAL NO. 102 58/2018 - 19/A2 CIT(A) - 6, DATED 25/09/2018 PASSED U/S. 143(3) R.W.S 147 OF THE ACT FOR THE AY: 2010 - 11. 2. AT THE OUTSET, LD.AR SUBMITTED BEFORE US THAT THE ASSESSEE DESIRES TO WITHDRAW H IS APPEAL AS THE ASSESSEE HAS OPTED TO AVAIL VIVAD SE VISWAS SCHEME. HE FURTHER SUBMITTED THAT THE ASSESSEE HAD FILED FORM NO.1 & 2 AND ALSO RECEIVED FORM - 3 FROM THE REVENUE. IT WAS THEREFORE 2 PLEADED, THAT THE INSTANT APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 3. THE LD. DR CONCEDED TO THE REQUEST OF THE LD.A R. 4. HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE, WE ARE INCLINED TO ALLOW THE APPEAL OF THE ASSESSEE TO BE WITHDRAWN YIELDING TO THE PRAYER OF THE LD. AR AS THE ASSESSEE HAS PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY 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 ACCORDINGLY, WE HEREBY DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. HOWEVER, WE ALSO MAKE IT CLEAR THAT, IF THE ASSESSEES CASE IS NOT ACCEPTED IN THE VIVAD - SE - VISWAS SCHEME BY THE REVENUE FOR WHATSOEVER 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 ITS APPEAL. IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE 24 TH JUNE, 2021 . SD/ - SD/ - (P. MADHAVI DEVI) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 24 TH JUNE , 2021 3 OKK COPY TO: - 1) SHAIK KHALIL AHMED , 8 - 2 - 293/82/A/583/2, PLOT NO.22, JUBILLEE HILLS, HYDERABAD. 2) ACIT, CIRCLE - 14(1), 6 TH FLOOR, IT TOWERS, AC GUARDS, HYDERABAD. 3) THE CIT (A) - 6, HYDERABAD. 4) THE PR. CIT (A) - 6, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE