Abdullah Bin rasheed , Hyderabad V. Income Tax Officer, Ward-14(4) , Hyderabad

ITA 70/Hyd/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4800 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2008-2009
• Appeal Filed On: 22-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 271(1)(c)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD (THROUGH VIRTUAL HEARING) BEFOR E SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO.69/HYD/2020 A.Y. 2008 - 09 KHAJA RASHEED MOHAMMED UDDIN, HYDERABAD 500 008. PAN: AAOPU 7580 K VS. INCOME TAX OFFICER, WARD - 14(4), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI MOHD. AFZAL REVENUE BY: SHRI ROHIT MUJUMDAR, DR ITA NO.70/HYD/2020 A.Y. 2008 - 09 ABDULLAH BIN RASHEED, HYDERABAD. PAN: AKSPR 0361 H VS. INCOME TAX OFFICER, WARD - 14(4), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI MOHD. AFZAL REVENUE BY: SHRI ROHIT MUJUMDAR, DR DATE OF HEARING: 10/05 /2021 DATE OF PRONOUNCEMENT: 12 /0 5 /2021 ORDER PER L.P. SAHU , A.M: BOTH THE CAPTIONED APPEALS ARE FILED BY THE ASSESSEES. ITA NO.69/HYD/2020 IS FILED AGAINST THE ORDER OF THE LD. CIT(A) - 6, 2 HYDERABAD IN APPEAL NO.10016/2019 - 20/A3/CIT(A) - 6, HYDERABAD DATED 30/08/2019. THE OTHER APPEAL ITA NO. 70/HYD/2020 IS FILED AGAINST THE ORDER OF THE LD. CIT(A) - 6, HYDERABAD IN APPEAL NO.10022/2019 - 20/A3/CIT(A) - 6, DATED 25/09/2019. BOTH THESE APPEALS ARE PASSED U/S. 271(1)(C) R.W.S. 250(6) OF THE ACT FOR THE A.Y. 2008 - 09. 2. AT THE OUTSET, LD.AR SUBMITTED BEFORE US THAT BOTH THE ASSESSEES DESIRE TO WITHDRAW THEIR RESPECTIVE APPEALS AS THE ASSESSEES HAVE OPTED TO AVAIL VIVAD SE VISWAS SCHEME. HE FURTHER SUBMITTED THAT THE ASS ESSEES HAD FILED FORM NO.1 & 2 AND ALSO RECEIVED FORM - 3 FROM THE REVENUE. IT WAS THEREFORE PLEADED, THAT THE INSTANT APPEALS OF THE ASSESSEES MAY BE ALLOWED TO BE WITHDRAWN. 3. THE LD. DR CONCEDED TO THE REQUEST OF THE LD.AR. 4. HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE, WE ARE INCLINED TO ALLOW THE APPEALS OF THE ASSESSEES TO BE WITHDRAWN YIELDING TO THE PRAYER OF THE LD. AR AS THE ASSESSEES IN THE PRESENT APPEALS HAVE PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME B Y FILING FORMS NO.1, 2 AND ALSO RECEIVED FORM NO.3 FROM THE REVENUE. THE LD. DR HAS ALSO CONCEDED TO THE REQUEST OF THE LD. AR. ACCORDINGLY, WE HEREBY DISMISS BOTH THE APPEALS OF THE ASSESSEES AS WITHDRAWN. HOWEVER, WE ALSO MAKE 3 IT CLEAR THAT, IF THE ASSE SSEE/S CASE/S ARE NOT ACCEPTED IN THE VIVAD - SE - VISWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON, THEN THE ASSESSEE/S SHALL BE AT LIBERTY TO FILE A MISCELLANEOUS PETITION/S BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO R EINSTATE THEIR RESPECTIVE APPEAL/S. IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT, TWO APPEAL S OF THE ASSESSEE S ARE DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON 12 TH MAY , 2021. SD/ - SD/ - (S.S. GODARA) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 12 TH MAY , 2021. OKK COPY TO: - 1) (I) SHRI KHAJA RASHEED MOHAMMED UDDIN, C/O. MOHD. AFZAL, ADVOCATE, 402, SHERSONS RESIDENCY, 11 - 5 - 465, CRIMINAL COURT ROAD, RED HILLS, HYDERABAD - 500004. (II) ABDULLAH BIN RASHEED, C/O. MOHD. AFZAL, ADVOCATE, 402, SHERSONS RESIDENCY, 11 - 5 - 465, CRIMINAL COURT ROAD, RED HILLS, HYDERABAD - 500004. 2) INCOME TAX OFFICER, WARD - 14(4), IT TOWERS, HYDERABAD. 3) THE CIT (A) - 6, HYDERABAD. 4) THE PRINCIPAL COMMISSIONER OF INCOME TAX - 6, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE