Sushila Harilal Shah, Hyderabad V. Asst. Commissioner of Income Tax, Circle-5(1), Hyderabad

ITA 478/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6766 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 22-04-2021
• Assessment Year: 2012-2013
• Appeal Filed On: 01-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: A V RAGHURAM
• Section: 143(3); 13; 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE S MT. P. MADHAVI DEVI , JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO S . 477, 478, 479 H/20 19 & 746 /H/20 18 A . Y S. : 2010 - 11, 2012 - 13, 2013 - 14 & 2014 - 15 SUSHILA HARILAL SHAH , HYDERABAD. PAN A INPS 9417N VS. ASST. COMMISSIONER OF INCOME - TAX, CIRCLE 5 ( 1 ), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: S HRI A.V. RAGHURAM REVENUE BY: S HRI ROHIT MUJUMDAR DATE OF HEARING: 2 6 /0 3 /2021 DATE OF PRONOUNCEMENT: 06 / 0 4 /2021 O R D E R PER L.P. SAHU, A.M. : T H ESE APPEAL S FILED BY THE ASSESSEE FOR AY S 2010 - 11 AND 2012 - 13 TO 2014 - 15 ARE DIRECTED AGAINST CIT(A) - 4 , HYDERABADS COMMON ORDER DATED 23 / 0 1 /201 9 FOR AYS 2010 - 11, 2012 - 13 & 2013 - 14 AND ORDER DATED 26/02/2018 FOR AY 2014 - 15 RESPECTIVELY INVOLVING PROCEEDINGS U/S 143(3) RWS 147 OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. ITA NO S . 477 TO 479 /H / 20 19 & 1760/H/17 SMT. SUSHILA HARILAL SHAH, HYDERABAD. : - 2 - : 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THAT THE ASSESSEE HAS OPTED TO AVAIL THE BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME - 2020 IN PRESCRIBED FORM NO.1 & 2 AND RECEIVED FORM(S) - 3 IN TUNE THERETO , IN ALL THE APPEALS UNDER CONSIDERATION , WHICH ARE PLACED ON RECORD AND THEREFORE, REQUESTED THE BENCH TO PERMIT TO WITHDRAW TH E S E APPEAL S OF THE ASSESSEE. 3. HAVING REGARD TO THE FAC TS AND CIRCUMSTANCES OF THE CASE, WE ARE INCLINED TO DISMISS THE APPEAL S OF THE ASSESSEE AS WITHDRAWN SINCE THE ASSESSEE HAS PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORM NO.1 & 2 AND RECEIVED FORM(S) - 3 IN TUNE THERETO , WITH A RIDER THAT IT SHALL BE VERY MUCH OPEN FOR THE ASSESSEE TO FILE FOR REVIVAL OF TH E S E CASE S , IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED TO HER FOR TECHNICAL REASONS. 4 . IN THE RESULT, ASSESSEES APPEAL S ARE DISMISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 6 TH APRIL , 2021 . SD/ - SD/ - ( P. MADHAVI DEVI ) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 6 T H APRIL , 20 2 1 . KV ITA NO S . 477 TO 479 /H / 20 19 & 1760/H/17 SMT. SUSHILA HARILAL SHAH, HYDERABAD. : - 3 - : C OPY TO : 1 SMT. SUSHILA HARILAL SHAH, C/O AV RAGHURAM, ADVOCATE, 610 BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD 500 001. 2 A CIT, CIRCLE 5 ( 1 ), IT TOWERS, AC GUARDS, MASAB TANK, HYDERABAD 500 004 3 CIT(A) 4 , HYDERABAD 4 PR. CIT 4 , HYDERABAD. 5 ITAT, DR, HYDERABAD 6 GUARD FILE.