Calvary Temple Foundation, Hyderabad V. Income Tax Officer, Ward-3, Hyderabad

ITA 234/Hyd/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5477 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 14-09-2020
• Assessment Year: 2015-2016
• Appeal Filed On: 20-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJENDER KUMAR
• Assessee Lawyers: VINOD PURAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER I.T.A. NO. 234/HYD/2019 ASSESSMENT YEAR: 2015-16 M/S.CALVARY TEMPLE FOUNDATION, HYDERABAD [PAN: AABTC5433C] VS THE INCOME TAX OFFICER (EXEMPTIONS)-3, HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI VINOD PURAM, AR FOR REVENUE : SHRI RAJENDER KUMAR, DR DATE OF HEARING : 14-09-2020 DATE OF PRONOUNCEMENT : 29-09-2020 O R D E R PER SMT. P. MADHAVI DEVI, J.M. : THE PRESENT APPEAL FILED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)9, HYDERABAD, DATED 06-02-2019 RELATING TO THE AY.2015-16 PASSED U/S.143(3) R.W.S.147 OF THE OF THE INCOME TAX ACT [ACT]. 2. THE LD.AR FOR THE ASSESSEE HAS REQUESTED FOR WITHDR AWAL OF THE APPEAL FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER VIVAD SE VISHWAS SCHEME, 2020. AN APPLICATION TO THIS EFFECT HAS BEEN FILED BY THE ASSESSEE. ITA NO. 234/HYD/2019 :- 2 -: 3. THE LD.DR FOR THE REVENUE HAS NO OBJECTION TO THE S AME. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORE-STATED ACT, THE APPELLANT (I.E., THE ASSESSEE) IS AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPR IATELY AS PER LAW. THE LD.DR FOR THE REVENUE HAS NO OBJECTION W ITH REGARD TO THE AFORESAID CAVEAT. 6. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH SEPTEMBER, 2020 SD/- SD/- ( A. MOHAN ALANKAMONY ) ( P. MADHAVI DEVI ) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED:29-09-2020 TNMM COPY TO : 1.M/S.CALVARY TEMPLE FOUNDATION, CALVARY TEMPLE ROA D, SURVEY NO.77, HYDERNAGAR, HYDERABAD. 2.THE INCOME TAX OFFICER(EXEMPTIONS)-3, HYDERABAD 3.CIT(APPEALS)-9, HYDERABAD. 4.CIT(EXEMPTIONS)-HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.