Chirra Koteshvaramma , Hyderabad V. Income Tax Officer, Ward-9(5), Hyderabad

ITA 774/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3142 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2014-2015
• Appeal Filed On: 15-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: WASEEM UR RAHMAN
• Assessee Lawyers: P VINOD
• Section: 143(3)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH SMC, HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 774/HYD/2019 A.Y. 2014 - 15 SMT. CHIRRA KOTESHVARAMMA, HYDERABAD 500 079. PAN: ASIPC 3230 C VS. INCOME TAX OFFICER, WARD - 9(5), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI P. VINOD REVENUE BY: SHRI WASEEM UR RAHMAN, DR DATE OF HEARING: 0 5/ 0 5/2021 DATE OF PRONOUNCEMENT: 0 8/06 /2021 ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 8, HYDERABAD IN APPEAL NO. 10307/2017 - 18, DATED 11/02/2019 PASSED U/S. 143(3) R.W.S 250(6) OF THE ACT FOR THE A.Y. 2014 - 15. 2. AT THE OUTSET, LD.AR SUBMITTED BEFORE ME THAT THE ASSESSEE DESIRES TO WITHDRAW ITS APPEAL AS THE ASSESSEE HAS OPTED TO AVAIL VIVAD SE VISWAS SCHEME. HE FURTHER SUBMITTED THAT THE ASSESSEE HAD FILED FORM NO.1 & 2 AND FORM - 3 WAS ALSO RECEIVED FROM THE REVENUE. IT WAS THEREFORE PLEADED, THAT THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 2 3. THE LD. DR CONCEDED TO THE REQUEST OF THE LD.AR. 4. HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE, I AM INCLINED TO ALLOW THE APPEAL OF THE ASSESSEE TO BE WITHDRAWN YIELDING TO THE PRAYER OF THE LD. AR AS THE ASSESSEE HAS PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORMS NO.1, 2 AND FORM NO.3 WAS ALSO RECEIVED FROM THE REVENUE. THE LD. DR HAS ALSO CONCEDED TO THE REQUEST OF THE LD. AR. ACCORDINGLY, I HEREBY DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. HOWEVER, I ALSO MAKE IT CLEAR THAT, IF THE ASSESSEES CASE IS NOT ACCEPTED IN THE VIVAD - SE - VISWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON, THEN THE ASSESSEE SHALL BE AT LIBERTY TO FILE A MISCELLANEOUS PETITION BEFORE T HE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THE APPEAL. IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE 08 TH JUNE 2021. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 08 TH JUNE 2021. OKK COPY TO: - 3 1) SMT. CHIRRA KOTESHWARAMMA, FLAT NO.610, 6 TH FLOOR, BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD 500 001. 2) INCOME TAX OFFICER, WARD - 9(5), IT TOWERS, AC GUARDS, MASABTANK, HYDERABAD 500 004. 3) THE CIT(A) - 8, HYDERABAD. 4) THE PRINCIPAL COMMISSIONER OF INCOME TAX - VII, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE