Bharat Kumar J Nahar HUF, Hyderabad V. Income Tax Officer, Ward-7(1), Hyderabad

ITA 469/Hyd/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3136 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2009-2010
• Appeal Filed On: 06-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: WASEEM UR RAHMAN; PADMA MATTA
• Assessee Lawyers: RAMA MOHAN GIRI
• Section: 143(3); 147

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH SMC, HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.469/HYD/2018 A.Y. 2009 - 10 BHARAT KUMAR J NAHAR HUF, HYDERABAD. PAN: AABHB 6465 P VS. INCOME TAX OFFICER, WARD - 7(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI RAMA MOHAN GIRI REVENUE BY: SMT. PADMA MATTA & MR. WASEEM UR RAHMAN, DR ITA NO. 477/HYD/2018 A.Y. 2009 - 10 VIMAL KUMAR J NAHAR HUF HYDERABAD. PAN: AACHV 2212 D VS. INCOME TAX OFFICER, WARD - 7(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI RAMA MOHAN GIRI REVENUE BY: SMT. PADMA MATTA & MR. WASEEM UR RAHMAN, DR DATE OF HEARING: 06 / 0 5/2021 DATE OF PRONOUNCEMENT: 08/06 /2021 ORDER BOTH THE CAPTIONED APPEALS ARE FILED BY THE ASSESSEES AGAINST THE ORDERS OF THE LD. CIT(A) - 3, HYDERABAD IN APPEAL NO. 0094 & 0095/ITO - 2 7(1)/HYD/CIT(A) - 3/2015 - 16, BOTH DATED 11/12/2017 PASSED U/S. 143(3) R.W.S 147 AND U/S. 250(6) OF THE ACT FOR THE A.Y. 2009 - 10. 2. AT THE OUTSET, LD.AR SUBMITTED BEFORE ME THAT BOTH THE ASSESSEES DESIRE TO WITHDRAW THEIR RESPECTIVE APPEALS AS THE ASSESSEES HAVE OPTED TO AVAIL VIVAD SE VISWAS SCHEME. HE FURTHER SUBMITTED THAT THE ASSESSEES HAD FILED FORM NO.1 & 2 AND ALSO RECEIVED FORM - 3 FROM THE REVENUE. IT WAS THEREFORE PLEADED, THAT THE INSTANT APPEALS OF THE ASSESSEES MAY BE ALLOWED TO BE WITHDRAWN. 3. THE LD. DR CONCEDED TO THE REQUEST OF THE LD.AR. 4. HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE, I AM INCLINED TO ALLOW THE APPEALS OF THE ASSESSEES TO BE WITHDRAWN YIELDING TO THE PRAYER OF THE LD. AR AS THE ASSESSEES IN THE PRESENT APPEALS HAVE PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORMS NO.1, 2 AND ALSO RECEIVED FORM NO.3 FROM THE REVENUE. THE LD. DR HAS ALSO CONCEDED TO THE REQUEST OF THE LD. AR. ACCORDINGLY, I HEREBY DISMISS BOTH THE APPEALS OF THE ASSESSEES AS WITHDRAWN. HOWEVER, I ALSO MAKE IT CLEAR THAT, IF THE ASSESSEE /S CASE/S ARE NOT ACCEPTED IN THE VIVAD - SE - VISWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON, THEN THE ASSESSEE/S SHALL BE AT LIBERTY TO FILE A MISCELLANEOUS PETITION/S 3 BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINS TATE THEIR RESPECTIVE APPEAL/S. IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT, TWO APPEALS OF THE ASSESSEES ARE DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE 08 TH JUNE 2021. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 08 TH JUNE 2021. OKK COPY TO: - 1) BHART KUMAR J NAHAR HUF, C/O. GANDHI & GANDHI, CHARTERED ACCOUNTANTS, 1002, PAIGAH PLAZA, BASHEERBAGH, HYDERABAD 500 063. (II) VIMAL KUMAR J NAHAR HUF, C/O. GANDHI & GANDHI, CHARTERED ACCOUNTANTS, 1002, PAIGAH PLAZA, BASHEERBAGH, HYDERABAD 500 063. 2) INCOME TAX OFFICER, WARD - 7(1), SIGNATURE TOWERS, OPP. BOTANICAL GARDENS, KOTHADGUDA, KONDAPUR, HYDERABAD 500 084. 3) THE CIT(A) - 3, HYDERABAD. 4) THE PRINCIPAL COMMISSIONER OF INCOME TAX - 3, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE