Purushotham Mana , Guntakal V. Income Tax Officer, Ward-1, Guntakal

ITA 255/Hyd/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6178 (ITAT-HYDERABAD)
• Duration Of Justice: 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 09-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BALA KRISHNA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES SMC, HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER ITA NO. A.Y. APPELLANT RESPONDENT 253/HYD/20 2010-11 SRI PURUSHOTHAM MANA, GUNTAKAL, [PAN: AAYPM7098Q] INCOME TAX OFFICER, WARD-1, GUNTAKAL 254/HYD/20 2011-12 255/HYD/20 2012-13 FOR ASSESSEE : SMT.S.SANDHYA, AR FOR REVENUE : SHRI BALA KRISHNA, DR DATE OF HEARING : 01-02-2021 DATE OF PRONOUNCEMENT : 02-02-2021 ASSESSEE O R D E R THESE THREE ASSESSEES APPEALS FOR AYS.2010-11, 2011 -12 & 2012-13 ARISE FROM THE CIT(A)-KURNOOLS ORDER DATED 20-12- 2019 IN PROCEEDINGS U/S.143(3) R.W.S.147 OF THE INCO ME TAX ACT, 1961 [IN SHORT, THE ACT]. 2. AT THE OUTSET, I AM INFORMED DURING THE COURSE OF H EARING FROM THE ASSESSEES SIDE THAT THE ASSESSEE HAS FILED F OR SETTLEMENT BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME-2020 IN PRESCRIBED FORM NO.1 & 2 AND FORM(S )-3 IN TUNE THERETO; ALSO STAND ISSUED. 3. THE ASSESSEES SOLE IDENTICAL PLEA IN THESE CASES IS THAT SINCE THE DEPARTMENT IS YET TO FINALISE THE SETTLEMENT IN TU NE WITH FORM(S)-3 ISSUED UNDER THE SCHEME, THESE APPEALS MAY ITA NOS. 253, 254 & 255/HYD/2020 :- 2 -: NOT BE DISMISSED AS WITHDRAWN AS ON DATE. I FIND NO M ERIT IN ASSESSEES CONTENTIONS PER SE. THE FACT REMAINS THAT THE ASSESSEE HAS ALREADY BEEN ISSUED FORM(S)-3, NO PURP OSE WOULD BE SERVED IF THESE CASES ARE KEPT PENDING. I THEREFORE ORDER THAT THESE APPEALS BE TREATED AS DISMISSED AS WITHDRAWN WIT H A RIDER THAT IT SHALL BE VERY MUCH OPEN FOR THE ASSESSEE TO FILE FOR REVIVAL OF THESE CASES, IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED TO HIM FOR TECHNICAL REASONS. 4. THESE THREE APPEALS OF ASSESSEE ARE DISMISSED AS WITHDRAWN IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND FEBRUARY, 2021 SD/- ( S.S.GODARA ) JUDICIAL MEMBER HYDERABAD, DATED: 02-02-2021 TNMM ITA NOS. 253, 254 & 255/HYD/2020 :- 3 -: COPY TO : 1.SRI PURUSHOTHAM MANA, 9-56, SOFIA STREET, GUNTAKA L, ANANTAPUR DIST., A.P. 2.THE INCOME TAX OFFICER, WARD-1, GUNTAKAL. 3.CIT(APPEALS)-KURNOOL. 4.PR.CIT-TIRUPATI. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.