Mirza Eraj Atif , Hyderabad V. Income Tax Officer Ward-7(1), Hyderabad

ITA 789/Hyd/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7575 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 30-12-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 147

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. 789/HYD/2020 AY:2008 - 09 MIRZA ERAJ ATIF, HYDERABAD. PAN: AEYPA 8226 Q VS. INCOME TAX OFFICER, WARD - 7(1), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI KIRAN MANOHAR REVENUE BY: SHRI M. N. MURTHY NAIK, DR DATE OF HEARING: 11/03/2021 DATE OF PRONOUNCEMENT: 15 /03/2021 ORDER PER A. MOHAN ALANKAMONY, A.M: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 3, HYDERABAD IN APPEAL NO.10106/2019 - 20/A3/CIT(A) - 3, DATED 17/03/2020 PASSED U/S. 143(3) R.W.S 147 AND U/S. 250(6) OF THE ACT FOR THE A.Y. 2008 - 09. 2 . AT THE OUTSET, LD.AR SUBMITTED BEFORE ME THAT THE ASSESSEE DESIRES TO WITHDRAW HIS APPEAL AS THE ASSESSEE HAS OPTED TO AVAIL VIVAD SE VISWAS SCHEME. HE FURTHER SUBMITTED THAT THE ASSESSEE HAD FILED FORM 2 NO.1 & 2 AND ALSO RECEIVED FORM - 3 FROM THE REVENUE. IT WAS THEREFORE PLEADED, THAT THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WI THDRAWN. 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 HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE, I AM INCLINED TO ALLOW THE APPEAL OF THE ASSESSEE TO BE WITHDRAWN YIELDING TO THE PRAYER OF THE LD.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. 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 ACCORDINGLY, I HEREBY DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN.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 ASSES SEES 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 THE 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 IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN.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 15 TH MARCH, 2021. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 15 TH MARCH, 2021. 3 OKK COPY TO: - 1) MIRZA ERAJ ATIF, 12 - 2 - 786/12/D, MIDWAY COLONY, MEHDIPATNAM, HUMAYUN NAGAR, ASIFNAGAR, HYDERABAD - 500028. 2) INCOME TAX OFFICER, WARD - 7(1), IT TOWERS, AC GUARDS, MASAB TANK, HYDERABAD. 3) THE CIT(A) - 3, HYDERABAD . 4) THE PR. CIT - 3, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE