Sapna Goud Adhikam , Hyderabad V. Asst. Commissioner of Income Tax, Circle-9(1), Hyderabad

ITA 641/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3190 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 28-04-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 29-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUNIL KUMAR PANDEY
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. A.Y. APPELLANT RESPONDENT 641/HYD/19 2015-16 SMT.SAPNA GOUD ADHIKAM, HYDERABAD [PAN: ADAPA1398J] ACIT, CIRCLE-9(1), HYDERABAD 642/HYD/19 2015-16 PRAVEEN ADHIKAM, HYDERABAD [PAN: ACOPA7454Q] FOR ASSESSEE : SHRI T.CHAITANYA KUMAR, AR FOR REVENUE : SHRI SUNIL KUMAR PANDEY , DR DATE OF HEARING : 28-04-2021 DATE OF PRONOUNCEMENT : 15-06-2021 O R D E R PER S.S.GODARA, J.M. : THESE TWO ASSESSEES APPEALS FOR AY.2015-16 ARISE F ROM CIT(A)-7, HYDERABADS ORDER(S) BOTH DATED 01-03-2019 PASSED IN APPEAL NOS.0044 & 0045/CIT(A)-7/2018-19, IN PROC EEDINGS U/S. 271(1)(C) OF THE INCOME TAX ACT, 1961 [IN SHORT, THE ACT]; RESPECTIVELY. 2. AT THE OUTSET, WE ARE INFORMED DURING THE COURSE OF HEARING FROM THE ASSESSEES SIDE THAT THEY HAVE FILED F OR SETTLEMENT BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS ITA NOS. 641 & 642/HYD/2019 :- 2 -: SCHEME-2020 IN PRESCRIBED FORM NO.1 & 2 AND FORM-3 IN TUNE THERETO; ALSO STAND ISSUED. 3. 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YET TO FINALISE THE SETTLEMENT IN TU NE WITH FORM(S)-3 ISSUED UNDER THE SCHEME, THESE APPEALS MAY NOT BE DISMISSED AS WITHDRAWN AS ON DATE. WE FIND NO MERIT IN ASSESSEES CONTENTIONS PER SE. THE FACT REMAINS THAT THE ASSESSEES HAVE ALREADY BEEN ISSUED FORM-3, NO PURPO SE WOULD BE SERVED IF THESE CASES ARE KEPT PENDING. WE THEREFOR E ORDER THAT THESE APPEALS BE TREATED AS DISMISSED AS WITHDRAWN W ITH A RIDER THAT IT SHALL BE VERY MUCH OPEN FOR THE ASSESSE ES TO FILE FOR REVIVAL OF THESE CASES, IF THE SETTLEMENT BENEFIT UN DER THE SCHEME IS DENIED TO THEM FOR TECHNICAL REASONS. 4. THESE TWO ASSESSEES APPEALS ARE DISMISSED AS WITHDRAWN IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH JUNE, 2021 SD/- S D/- (LAXMI PRASAD SAHU) (S.S.G ODARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 15-06-2021 TNMM ITA NOS. 641 & 642/HYD/2019 :- 3 -: COPY TO : 1.SMT.SAPNA GOUD ADHIKAM, H.NO.6-4-279, PLOT NO.2, PHASE-IV, VANASTALIPURAM, HYDERABAD. 2.SHRI PRAVEEN ADHIKAM, H.NO.6-4-279, PLOT NO.2, PHASE-IV, VANASTALIPURAM, HYDERABAD. 3.THE ACIT, CIRCLE-9(1), HYDERABAD. 4.CIT(APPEALS)-7, HYDERABAD. 5.PR.CIT-7, HYDERABAD. 6.D.R. ITAT, HYDERABAD. 7.GUARD FILE.