Junathala Narayana Reddy, Hyderabad V. Asst. Commissioner of Income Tax, Circle-10(1), Hyderabad

ITA 417/Hyd/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1668 (ITAT-HYDERABAD)
• Duration Of Justice: 10 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 24-06-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 29-07-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B , HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NOS. 415, 416, 417 & 418/HYD/ 2020 AYS: 2007 - 08 TO 2010 - 11 JUNATHALA NARAYANA REDDY, HYDERABAD. PAN: ABNPJ 8468 K VS. ACIT, CIRCLE - 10(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: SHRI ROHIT MUJUMDAR, DR DATE OF HEARING: 2 4 /6/2021 DATE OF PRONOUNCEMENT: 28 /6/2021 ORDER PER A. MOHAN ALANKAMONY, AM.: THESE APPEALS ARE FILED BY THE ASSESSEE AGAINST THE ORDERS OF THE LD. CIT (A) - 6, HYDERABAD IN APPEAL NOS. 10997 , 10527, 1 0993 & 1099 5 /2014 - 15/A3/CIT(A) - 6, DATED 30/01/2020 PASSED U/S. 143( 3 ) R.W.S 147 AND U/S. 250(6) OF THE ACT FOR THE AY S. 250(6) OF THE ACT FOR THE AY: 2007 - 08, 2008 - 09, 2009 - 10 AND 2010 - 11. 2. AT THE TIME OF HEARING, NONE APPEARED BEFORE US TO REPRESENT THE CASE S OF THE ASSESSEE. ON PERUSAL OF THE RECORD, WE FIND THAT THE ASSESSEE DESIRES TO WITHDRAW HI S INSTANT APPEALS AS THE ASSESSEE HAS OPTED TO AVAIL VIVAD SE VISWAS SCHEME. IT WAS FURTHER OBSERVED THAT 2 THE ASSESSEE HAD FILED FORM NO.1 & 2 AND FORM - 3 WAS ALSO RECEIVED FROM THE REVENUE IN ALL THE INSTANT APPEALS. 3. THE LD. DR SUBMITTED THAT IF THE ASSESSEE WISHES TO OPT VIVAD SE - VISHWAS SCHEME, THE DEPARTMENT HAS NO OBJECTION. 4. HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ALLOW THE APPEALS OF THE ASSESSEE TO BE WITHDRAWN SINCE THE ASSESSEE HAS PREFERRED TO AVAIL THE VIVAD - SE - V ISHWAS SCHEME BY FILING FORMS NO.1, 2 AND FORM NO.3 WAS ALSO RECEIVED FROM THE REVENUE IN ALL THE PRESENT APPEALS . THE LD. DR HAS ALSO CONCEDED TO THE REQUEST OF THE ASSESSEE. ACCORDINGLY, WE HEREBY DISMISS ALL THE FOUR APPEALS OF THE ASSESSEE AS WITHDRAW N. HOWEVER, WE ALSO MAKE IT CLEAR THAT, IF THE ASSESSEES CASE/S IS NOT ACCEPTED IN THE VIVAD - SE - VISWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON, THEN THE ASSESSEE SHALL BE AT LIBERTY TO FILE A MISCELLANEOUS PETITION/S BEFORE THE TRIBUNAL WIT HIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THE APPEAL/S. IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT, FOUR APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE 28 TH JUNE, 2021 . SD/ - SD/ - (P. MADHAVI DEVI) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER 3 HYDERABAD, DATED: 28 TH JUNE , 2021 OKK COPY TO: - 1) JUN A TH A LA N ARAYANA REDDY, PLOT NO. 370, ROAD NO. 80, JUBILEE HILLS, HYDERABAD. 2) ACIT, 5 TH FLOOR , A - BLOCK, IT TOWERS, AC GUARDS, HYDERABAD. 3) THE CIT (A) - 6, HYDERABAD. 4) THE PR. CIT - 6, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE