Sanjeev Mittal (HUF), Adilabad V. Income Tax Officer, Ward-1, Adilabad

ITA 2398/Hyd/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0122 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 23-07-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 27-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI
• Assessee Lawyers: T S AJAY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. 239 8 /H/20 1 8 A SSESSMENT Y EAR : 20 1 4 - 1 5 SANJEEV MITTAL (HUF), ADILABAD PAN AA RHS 4064D VS. INCOME - TAX OFFICER, WARD 1, ADILABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI T.S. AJAY REVENUE BY: S HRI YVST SAI DATE OF HEARING: 23 /0 7 /2021 DATE OF PRONOUNCEMENT: 23 / 0 7 /2021 O R D E R PER BENCH : T H IS APPEAL FILED BY THE ASSESSEE FOR AY 20 1 4 - 1 5 IS DIRECTED AGAINST CIT(A) 5 , HYDERABADS ORDER , DATED 12 / 12 /20 1 8 INVOLVING PROCEEDINGS U/S 143 ( 3 ) OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS OPTED TO AVAIL THE BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME - 2020 IN ITA NO. 239 8 /H YD/ 20 1 8 SANJEEV MITTAL (HUF), ADILABAD. : - 2 - : PRESCRIBED FORM NO.1 & 2 AND RECEIVE D FORM(S) - 3 IN TUNE THERETO , WHICH IS PLACED ON RECORD, AND, THEREFORE, REQUESTED THE BENCH TO PERMIT TO WITHDRAW TH IS APPEAL OF THE ASSESSEE. 4 . HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE INCLINED TO DISMISS THE APPEAL OF THE ASSESSEE AS WI THDRAWN SINCE THE ASSESSEE HAS PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORM NO.1 & 2 AND RECEIVE D FORM(S) - 3 IN TUNE THERETO , WITH A RIDER THAT IT SHALL BE VERY MUCH OPEN FOR THE ASSESSEE TO FILE FOR REVIVAL OF TH IS CASE, IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED TO IT FOR TECHNICAL REASONS. 5 . IN THE RESULT, ASSESSEES APPEAL IS DISMISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 23 RD JULY , 2021 . SD / - SD/ - (S . S . GODARA) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 23 RD JULY , 20 2 1 . KV ITA NO. 239 8 /H YD/ 20 1 8 SANJEEV MITTAL (HUF), ADILABAD. : - 3 - : C OPY TO : 1 SANJEEV MITTAL (HUF), D.NO. 7 - 2 - 53, RAGHUNATH & CO., N.H. NO. 7, ADILABAD 2 IT O , WARD 1 , ADILABAD 3 CIT (A) 5 , HYDERABAD 4 PR. CIT - 5 , HYDERABAD 5 ITAT, DR, HYDERABAD 6 GUARD FILE.