Dr. Anjaneyulu Manne , Prakasam V. Asst. Commissioner of Income Tax, Circle-1, Ongole

ITA 650/Hyd/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0876 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 03-02-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 01-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

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 I.T.A. NO. 650/HYD/2019 ASSESSMENT YEAR: 2015-16 DR.ANJANEYULU MANNE, ONGOLE [PAN: AGKPD5664K] VS ASST.COMMISSIONER OF INCOME TAX, CIRCLE-1, ONGOLE (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI S.RAMA RAO, AR FOR REVENUE : SHRI SUNIL KUMAR PANDEY, DR DATE OF HEARING : 03-02-2021 DATE OF PRONOUNCEMENT : 24-02-2021 O R D E R PER BENCH : THIS ASSESSEES APPEAL FOR AY.2015-16 ARISES FROM TH E CIT(A)-1, GUNTURS ORDER DATED 07-03-2019 PASSED IN APPEAL NO.10217/2017-18, IN PROCEEDINGS U/S.143(3) OF THE I NCOME TAX ACT, 1961 [IN SHORT, THE ACT]. 2. AT THE OUTSET, WE ARE INFORMED DURING THE COURSE OF HEARING THAT THE ASSESSEE HAS FILED FOR SETTLEMENT BENEF IT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME-2020 IN PRESC RIBED FORM NO.1 & 2 AND FORM(S)-3 IN TUNE THERETO; ALSO STAN DS ISSUED. 3. THE ASSESSEES SOLE IDENTICAL PLEA IN THIS CASE IS THAT SINCE THE DEPARTMENT IS YET TO FINALISE THE SETTLEMENT IN TU NE ITA NO. 650/HYD/2019 :- 2 -: WITH FORM(S)-3 ISSUED UNDER THE SCHEME, THIS APPEAL M AY NOT BE DISMISSED AS WITHDRAWN AS ON DATE. WE FIND NO MER IT 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 THIS CASE IS KEPT PENDING. WE THEREFORE O RDER THAT THIS APPEAL BE TREATED AS DISMISSED AS WITHDRAWN WITH A RIDER THAT IT SHALL BE VERY MUCH OPEN FOR THE ASSESSEE TO FILE FOR REVIVAL OF THIS CASE, IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED TO HIM FOR TECHNICAL REASONS. 4. THIS ASSESSEES APPEAL IS DISMISSED AS WITHDRAWN IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH FEBRUARY, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.G ODARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 24-02-2021 TNMM ITA NO. 650/HYD/2019 :- 3 -: COPY TO : 1.DR.ANJANEYULU MANNE, D.NO.5-31, ARAVIND EYE HOSPI TAL, KURNOOL ROAD, ONGOLE. 2.THE ASST.COMMISSIONER OF INCOME TAX, CIRCLE-1, ON GOLE. 3.CIT(APPEALS)-1, GUNTUR. 4.PR.CIT-GUNTUR. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.