Renuka Butta, Hyderabad, Hyderabad V. DCIT, Circle-2(3), Hyderabad, Hyderabad

ITA 587/HYD/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7568 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 04-03-2021
• Assessment Year: 2010-2011
• Appeal Filed On: 31-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 587/HYD/2017 AY:2010 - 11 RENUKA BUTTA, HYDERABAD. PAN: AEWPB 6839 A VS. DCIT, CIRCLE - 2(3), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI MOHD. AFZAL REVENUE BY: SHRI ROHIT MUJUMDAR, DR DATE OF HEARING: 04/03/2021 DATE OF PRONOUNCEMENT: 15 /03/2021 ORDER PER A. MOHAN ALANKAMONY, A.M: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 10, HYDERABAD IN APPEAL NO. 0099/CIT(A) - 10/2015 - 16, DATED 30/09/2016 PASSED U/S. 143(3) R.W.S 250(6) OF THE ACT FOR THE A.Y. 2010 - 11. 2 . AT THE OUTSET, LD.AR SUBMITTED BEFORE US THAT THE ASSESSEE DESIRES TO WITHDRAW HER APPEAL AS THE ASSESSEE HAS OPTED TO AVAIL VIVAD SE VISWAS SCHEME. HE FURTHER SUBMITTED THAT THE ASSESSEE HAD FILED FORM 2 NO.1 & 2 AND AWAITING TO RECEIVE FORM - 3 FROM THE RE VENUE. IT WAS THEREFORE PLEADED, THAT THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 3 .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 HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE, WE ARE INCLINED TO ALLOW THE APPEAL OF THE A SSESSEE TO BE WITHDRAWN YIELDING TO THE PRAYER OF THE LD. AR AS THE ASSESSEE HAS PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORMS NO.1, 2 AND AWAITING TO RECEIVE FORM NO.3 FROM THE REVENUE. THE LD. DR HAS ALSO CONCEDED TO THE REQUEST OF THE L D. AR. ACCORDINGLY, WE HEREBY DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. HOWEVER, WE ALSO MAKE IT CLEAR THAT, IF THE ASSESSEES CASE IS NOT ACCEPTED IN THE VIVAD - SE - VISWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON, THEN THE ASSESSEE SHA LL BE AT LIBERTY TO FILE A MISCELLANEOUS PETITION BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THE APPEAL. IT IS ORDERED ACCORDINGLY. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 3 PRONOUNCED IN T HE OPEN COURT ON 15 TH MARCH, 2021. SD/ - SD/ - ( SMT. P. MADHAVI DEVI ) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 15 TH MARCH, 2021. OKK COPY TO: - 1) SMT. RENUKA BUTTA C/O. MOHD. AFZAL, ADVOCATE, 11 - 5 - 465, SHERSONS RESIDENCY, FLAT NO.402, CRIMINAL COURT ROAD, RED HILLS, HYDERABAD. 2) THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2(3), SIGNATURE TOWERS, KONDAPUR, HYDERABAD. 3) THE CIT (A) - 10, HYDERABAD. 4) THE PR. CIT - 2, HYDERABAD. 5) THE DR, I TAT, HYDERABAD 6) GUARD FILE