Chillara Kalyan , Hyderabad V. Income Tax Officer, Ward-14(5), Hyderabad

ITA 632/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8135 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 16-03-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 29-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: A V RAGHURAM
• Section: 143(3); 201

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. 6 32 /H/201 9 A SSESSMENT Y EAR : 201 3 - 1 4 CHILLARA KALYAN, HYDERABAD. PAN A CSPC 2026 Q VS. INCOME - TAX OFFICER, WARD 14(5), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI AV RAGHURAM REVENUE BY: SHRI ROHIT MUJUMDAR DATE OF HEARING: 1 6 /0 3 /2021 DATE OF PRONOUNCEMENT: 19 /0 3 /2021 O R D E R PER BENCH: T H IS APPEAL FILED BY THE ASSESSEE FOR AY 20 1 3 - 1 4 IS DIRECTED AGAINST CIT(A) - 6 , HYDERABADS ORDER DATED 2 3 /0 2 /201 8 INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS OPTED TO AVAIL DIRECT TAX VIVAD SE VISWAS SCHEME - 2020 AND HAD FILED FORM NO. 1 & 2 ITA NO. 632 /HYD/ 20 1 9 CHILLARA KALYAN, HYD. : - 2 - : AND RECEIVE D FORM 3 FROM THE REVENUE , WHICH IS PLACED ON RECORD, AND, THEREFORE, REQUESTED THE BENCH FOR PERMISSION TO WITHDRAW TH IS APPEAL. 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 HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE INCLINED TO DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN SINCE THE ASSESSEE HAS PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORM NO.1 & 2 AND FORM - 3 FROM THE REVENUE. ACCORDINGLY, WE HEREBY DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. HOWEVER, WE A LSO MAKE IT CLEAR THAT, IF THE ASSESSEE'S CASE IS NOT ACCEPTED IN THE VIVAD - SE - VISWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON, THEN ASSESSEE SHALL BE AT LIBERTY TO FILE MISCELLANEOUS PETITION S BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCR IBED UNDER THE ACT TO REINSTAT E HIS APPE AL . 4 . THE ASSESSEES APPEAL IS DISMISSED AS WITHDRAWN IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 19 TH MARCH , 2021 . SD/ - S D/ - (SATBEER SINGH GODARA) (LAXMI PRASAD SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 19 TH MARCH , 20 2 1 . KV ITA NO. 632 /HYD/ 20 1 9 CHILLARA KALYAN, HYD. : - 3 - : C OPY TO : 1 SRI CHILLARA KALYAN, PLOT NO. 31 - B, H.NO. G - 1, SRI HARI NILAYAM, ROAD NO. 5, JUBILEE HILLS, HYDERABAD 500 0 33 2 ITO, WARD 14(5), IT TOWERS, AC GUARDS , HYDERABAD 3 CIT(A) 6 , HYDERABAD 4 PR. CIT 6 , HYDERABAD. 5 ITAT, DR, HYDERABAD 6 GUARD FILE.