K Venkata Ramana Reddy, Tirupathi V. Income Tax Officer, Ward-2, Chittoor

ITA 412/Hyd/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0149 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 22-02-2021
• Assessment Year: 2010-2011
• Appeal Filed On: 11-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N SWAPNA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES SMC, HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER I.T.A. NO.412/HYD/2019 ASSESSMENT YEAR: 2010-11 K.VENKATARAMANA REDDY, TIRUPATI [PAN: AHUPK0354Q] VS INCOME TAX OFFICER, WARD-2, CHITTOOR (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI SANTI PAVAN KUMAR, AR FOR REVENUE : SMT.N.SWAPNA, DR DATE OF HEARING : 22-02-2021 DATE OF PRONOUNCEMENT : 15-03-2021 O R D E R THIS ASSESSEES APPEAL FOR AY.2010-11 ARISES AGAINS T THE CIT(A)-TIRUPATIS ORDER DATED 22-03-2018 PASSED IN A PPEAL NO.350/2014-15/CIT(A)/TPT, INVOLVING PROCEEDINGS U/ S.143(3) R.W.S.147 OF THE INCOME TAX ACT, 1961 [IN SHORT, THE A CT]; RESPECTIVELY. 2. AT THE OUTSET, I NOTICE THAT THIS APPEAL SUFFERS FRO M DELAY OF 283 DAYS STATED TO BE ATTRIBUTABLE TO VARIOUS MISCELLAN EOUS REASON(S) AS PER CONDONATION PETITION/AFFIDAVIT. THE SA ME IS CONDONED ON ACCOUNT OF NO REBUTTAL FROM REVENUE SIDE IN THE LARGER INTEREST OF JUSTICE AND ON ACCOUNT OF CIRCUMSTA NCES BEYOND HIS CONTROL. ITA NO. 412/HYD/2019 :- 2 -: 3. LEARNED AUTHORISED REPRESENTATIVE APPEARS TO HAVE MADE A STATEMENT DURING THE COURSE OF HEARING ON 23-11-2020 THAT THE ASSESSEE IS OPTING FOR SETTLEMENT BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME-2020. 4. I THEREFORE DEEM IT APPROPRIATE AT THIS STAGE TO DISMI SS THIS APPEAL GOING BY THE FOREGOING STATEMENT SINCE NO US EFUL PURPOSE WOULD BE SERVED IN KEEPING THE INSTANT CASE PE NDING AT THIS STAGE. IT IS MADE CLEAR THAT THIS ASSESSEE SHALL BE VERY MUCH AT LIBERTY TO SEEK FOR REVIVAL OF THE INSTANT APPE AL IN CASE IT IS FOUND THAT HE HAS FAILED TO AVAIL THE FOREGOING S TATEMENT BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME -2020 FOR TECHNICAL REASONS. 5. THIS ASSESSEES APPEAL IS DISMISSED IN ABOVE TERM S. ORDER PRONOUNCED IN THE OPEN COURT ON THE 15 TH MARCH, 2021 SD/- ( S.S.GODARA ) JUDICIAL MEMBER HYDERABAD, DATED: 15-03-2021 TNMM ITA NO. 412/HYD/2019 :- 3 -: COPY TO : 1.K.VENKATARAMANA REDDY, D.NO.19-4-3H/16A, RAGHUNATHA REDDY COLONY, S.T.V. NAGAR, TIRUPATI. 2.THE INCOME TAX OFFICER, WARD-2, CHITTOOR. 3.CIT(APPEALS)-TIRUPATI. 4.PR.CIT-TIRUPATI. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.