Suneetha Nair, Hyderabad V. Income Tax Officer, Ward-12(3), Hyderabad

ITA 438/Hyd/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6639 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2013-2014
• Appeal Filed On: 01-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. NO. 438 /HYD/2018 ASSESSMENT YEAR: 2013 - 14 S MT. SUNEETHA NAIR HYDERABAD [PAN: AAXPN6373N ] VS INCOME TAX OFFICER, WARD - 1 2 ( 3 ) , HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI K.C. DEVDAS, AR FOR REVENUE : SRI SUNIL KUMAR PANDEY, DR DATE OF HEARING : 27 - 01 - 2021 DATE OF PRONOUNCEMENT : 29 - 01 - 2021 O R D E R PER BENCH : THIS ASSESSEES APPEAL FOR AY. 2013 - 14 ARISES FROM THE PR.CIT - 1, HYDERABADS ORDER PASSED IN CASE NO. 19(11)/PR.CIT - 1/HYD/263/2017 - 18 , DATED 31 - 01 - 2018 . 2. AT THE OUTSET, WE ARE INFORMED DURING THE COURSE OF HEARING FROM THE ASSESSEES SIDE THAT ALTHOUGH S HE HAS FILED FOR SETTLEMENT BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME - 2020 BY WAY OF FORM NO.1 & 2 & FORM - 3 IS YET TO BE ISSUED FROM THE DEPARTMENT SIDE IN VIEW THEREOF. 3. THE ASSESSEES SOLE IDENTICAL PLEA IN THIS CASE THEREFROM IS THAT SINCE THE DEPARTMENT IS YET TO FINALISE THE SETTLEMENT PLEA, ITA NO. 438 /HYD/18 : - 2 - : THIS APPEAL MAY NOT BE DISMISSED AS WITHDRAWN AS ON DATE. WE FIND NO MERIT IN ASSESSEES ABOVE STATED CONTENTION PER SE. THE FACT REMAINS THAT THE ASSESSEE HAS ALREADY FILED FOR SETTLEMENT BENEFIT AND THEREFORE, NO PURPOSE WOULD BE SERVED IF ALL THIS APPEAL IS KEPT PENDIN G TILL THE TIME THE ABOVE STATED SETTLEMENT SCHEME IS IN OPERATION. WE DISMISS THIS APPEAL AS WITHDRAWN AND FURTHER MAKE IT CLEAR THAT IT SHALL BE OPEN FOR THE ASSESSEE TO FILE FOR REVIVAL OF HER I NSTANT CASE IF THE SETTLEMENT BENEFIT IS DENIED TO H ER FOR TECHNICAL REASONS. ORDERED ACCORDINGLY. 4. THE ASSESSEES APPEAL IS DISMISSED AS WITHDRAWN IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH JANUARY, 2021 . SD/ - SD/ - (LAXMI PRASAD SAHU) (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 29 - 01 - 2021 *GMV ITA NO. 438 /HYD/18 : - 3 - : COPY TO : 1. MRS. S UNEETHA NAIR, C/O B.NARSING RAO & CO., CHARTERED ACCOUNTANTS, PLOT NO.554, ROAD NO.92, JUBILEE HILLS, HYDERABAD 500 096 . 2.THE INCOME TAX OFFICER, WARD - 1 2(3) , HYDERABAD . 3. ACIT, RANGE 1 1 , HYDERABAD. 4. THE PR.CIT - 1 , HYDERABAD. 5 . D.R. ITAT, HYDERABAD. 6 . GUARD FILE.