Syed Tahera, Chirala V. Income Tax Officer, Ward-1, Chirala

ITA 385/Hyd/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0763 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2010-2011
• Appeal Filed On: 22-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M MAHIDHAR

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 3 84 /HYD/1 9 200 9 - 1 0 SYED TAHERA, CHIRALA, PRAKASAM DIST. [PAN: EHVPS6835K] THE INCOME TAX OFFICER, WARD-1, CHIRALA 385/HYD/19 2010 - 11 386/HYD/19 2013-14 FOR ASSESSEE : NONE FOR REVENUE : SHRI M. MAHIDHAR, DR DATE OF HEARING : 22-02-2021 DATE OF PRONOUNCEMENT : 08-03-2021 O R D E R THESE THREE ASSESSEES APPEALS FOR AYS.2009-10, 2010 -11 & 2013-14 ARISE AGAINST THE CIT(A)-1, GUNTURS SEPARA TE ORDERS ALL DATED 09-01-2019 PASSED IN APPEAL NOS.132/2016-1 7, 10181/2016-17 & 10187/2016-17, INVOLVING PROCEEDING S U/S.143(3) R.W.S.147 OF THE INCOME TAX ACT, 1961 [IN SHORT, THE ACT]; RESPECTIVELY. 2. IT TRANSPIRES AT THE OUTSET THAT THE ASSESSEES LETTER DT. 23-11-2020 HAD STATED DURING THE COURSE OF HEARING ON THE VERY DATE THAT HE INTENDED TO OPT FOR SETTLEMENT BENEFIT UND ER THE DIRECT TAX VIVAD SE VISWAS SCHEME-2020. 3. I THEREFORE DEEM IT APPROPRIATE AT THIS STAGE TO DISMIS S ALL THESE THREE APPEALS GOING BY THE FOREGOING STATEMENT SIN CE NO USEFUL PURPOSE WOULD BE SERVED IN KEEPING THE INSTAN T THREE CASES PENDING AT THIS STAGE. IT IS MADE CLEAR THAT THIS A SSESSEE SHALL BE VERY MUCH AT LIBERTY TO SEEK FOR REVIVAL OF THE INSTANT ITA NOS. 384, 385 & 386/HYD/2019 :- 2 -: APPEALS IN CASE IT IS FOUND THAT HE HAS FAILED TO AVAI L THE FOREGOING STATEMENT BENEFIT UNDER THE DIRECT TAX VIVAD S E VISWAS SCHEME-2020 FOR TECHNICAL REASONS. 4. THESE ASSESSEES APPEALS ARE DISMISSED IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON THE 8 TH MARCH, 2021 SD/- ( S.S.GODARA ) JUDICIAL MEMBER HYDERABAD, DATED: 08-03-2021 TNMM ITA NOS. 384, 385 & 386/HYD/2019 :- 3 -: COPY TO : 1.SYED TAHERA, D.NO.14-7-6, VEERARAGHAVA PETA, CHIR ALA, PRAKASAM DISTRICT. 2.THE INCOME TAX OFFICER, WARD-1, CHIRALA. 3.CIT(APPEALS)-1, GUNTUR. 4.PR.CIT-GUNTUR. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.