ADP Private Limited , Hyderabad V. Dy. Commissioner of Income Tax , Circle-1(1), Hyderabad

ITA 616/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6156 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 13-01-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 26-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. 616 /H/20 19 A SSESSMENT Y EAR : 20 1 3 - 1 4 ADP PVT. LTD., HYDERABAD. PAN A ANCA 8983A VS. DY. COMMISSIONER OF INCOME - TAX, CIRCLE 1(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: S HRI YVST SAI DATE OF HEARING: 08 /0 4 /2021 DATE OF PRONOUNCEMENT: 21 / 0 4 /2021 O R D E R PER BENCH: T H IS APPEAL FILED BY THE ASSESSEE FOR AY 20 1 3 - 1 4 I S DIRECTED AGAINST CIT(A) - 1 , HYDERABADS ORDER DATED 18 / 02 /20 19 INVOLVING PROCEEDINGS U/S 143(3) RWS 14 4C OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING THIS APPEAL. HOWEVER, ON PERUSAL OF RECORD WE FIND THAT THE ASSESSEE FILED A LETTER DATED 26 TH MARCH, 2021 STATING THEREIN THAT THE ASSESSEE HAS OPTED TO AVAIL THE ITA NO. 616 /H YD/ 20 19 M/S ADP PVT. LTD, HYDERABAD . : - 2 - : BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME - 2020 IN PRESCRIBED FORM NO.1 & 2 AND RECEIVED FORM(S) - 3 IN TUNE THERETO , WHICH IS PLACED ON RECORD AND THEREFORE, REQUESTED THE BENCH TO PERMIT TO WITHDRAW THIS AP PEAL OF THE ASSESSEE. 3 . HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE INCLINED TO DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN SINCE THE ASSESSEE HAS PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORM NO.1 & 2 AND RECEI VED FORM(S) - 3 IN TUNE THERETO , WITH A RIDER THAT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 IS CASE, IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED TO IT FOR TECHNICAL REASONS. 4 . IN THE RESULT, ASSESSEES APPEAL IS DISMISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 21 ST APRIL , 2021 . SD/ - SD/ - (S . S . GODARA) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 21 ST APRIL , 20 2 1 . KV ITA NO. 616 /H YD/ 20 19 M/S ADP PVT. LTD, HYDERABAD . : - 3 - : C OPY TO : 1 M/S ADP PVT. LTD., 6 - 3 - 1091/C/1, FORTUNE 9, RAJ BHAVAN ROAD, HYDERABAD - 82 2 DC IT, CIRCLE 1( 1 ), IT TOWERS, AC GUARDS, HYDERABAD . 3 CIT(A) 1 , HYDERABAD 4 PR. CIT 1 , HYDERABAD. 5 ITAT, DR, HYDERABAD 6 GUARD FILE.