Chokka Reddy Musuku, Warangal, Hyderabad V. ITO, Ward-2, Warangal, Warangal

ITA 605/HYD/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0835 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 10 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2010-2011
• Appeal Filed On: 04-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N SWAPNA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES SMC, HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER ITA NO. A.Y. APPELLANT RESPONDENT 603/HYD/17 2007 - 08 MUSUKU CHOKKA REDDY, WARANGAL [PAN: ACIPM1112D] THE INCOME TAX OFFICER, WARD-2, WARANGAL 604/HYD/17 2008 - 09 605/HYD/17 2010-11 FOR ASSESSEE : SHRI MOHD. AFZAL, AR FOR REVENUE : SMT.N.SWAPNA, DR DATE OF HEARING : 22-02-2021 DATE OF PRONOUNCEMENT : 02-03-2021 O R D E R THESE THREE ASSESSEES APPEALS FOR AYS.2007-08, 2008 -09 & 2010-11 ARISE FROM THE CIT(A)-3, HYDERABADS ORDER DATED 09-05-2016 PASSED IN APPEAL NOS.0816, 0822 & 0821/ W-2/WGL/CIT(A)-3/14-15, IN PROCEEDINGS U/S.271(1)(C ) & 143(3) R.W.S.148 OF THE INCOME TAX ACT, 1961 [IN SHO RT, THE ACT]; RESPECTIVELY. 2. IT TRANSPIRES AT THE OUTSET THAT ALL THESE ASSESSEES INSTANT THREE APPEALS SUFFER FROM IDENTICAL 225 DAYS D ELAY STATED TO BE ATTRIBUTABLE TO THE REASON(S) BEYOND THE CONTROL OF ASSESSEE AS PER CONDONATION PETITION/AFFIDAVIT. NO REBUTTAL TO ALL THESE SOLEMN AVERMENTS HAS COME FROM THE DEPARTMENTAL SIDE. ITA NOS. 603, 604 & 605/HYD/2017 :- 2 -: 3. I AM INFORMED DURING THE COURSE OF HEARING FROM TH E ASSESSEES SIDE THAT THE ASSESSEE HAS FILED FOR SETTLEME NT BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME-2 020 IN PRESCRIBED FORM NO.1 & 2 AND FORM(S)-3 IN TUNE THERET O; ALSO STANDS ISSUED. 4. THE ASSESSEES SOLE IDENTICAL PLEA IN THESE CASES IS THAT SINCE THE DEPARTMENT IS YET TO FINALISE THE SETTLEMENT IN TU NE WITH FORM(S)-3 ISSUED UNDER THE SCHEME, THESE APPEALS MAY NOT BE DISMISSED AS WITHDRAWN AS ON DATE. I FIND NO M ERIT IN ASSESSEES CONTENTIONS PER SE. THE FACT REMAINS THAT THE ASSESSEE HAS ALREADY BEEN ISSUED FORM(S)-3, NO PURP OSE WOULD BE SERVED IF THESE CASES ARE KEPT PENDING. I THEREFORE ORDER THAT THESE APPEALS BE TREATED AS DISMISSED AS WITHDRAWN WIT H A RIDER THAT IT SHALL BE VERY MUCH OPEN FOR THE ASSESSEE TO FILE FOR REVIVAL OF THESE CASES, IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED TO HIM FOR TECHNICAL REASONS. 5. THESE APPEALS ARE DISMISSED AS WITHDRAWN IN ABOV E TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON THE 2 ND MARCH, 2021 SD/- ( S.S.GODARA ) JUDICIAL MEMBER HYDERABAD, DATED: 02-03-2021 TNMM ITA NOS. 603, 604 & 605/HYD/2017 :- 3 -: COPY TO : 1.SHRI MUSUKU CHOKKA REDDY, C/O.MOHD.AFZAL, ADVOCAT E, 11-5-465, FLAT NO.402, SHERSON'S RESIDENCY, CRIMINA L COURT ROAD, RED HILLS, HYDERABAD. 2.THE INCOME TAX OFFICER, WARD-2, WARANGAL. 3.CIT(APPEALS)-3, HYDERABAD. 4.PR.CIT-3, HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.