Viswanatha Reddy Potham, Hyderabad V. Income Tax Officer, Ward-11(5), Hyderabad

ITA 79/Hyd/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7208 (ITAT-HYDERABAD)
• Duration Of Justice: 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 23-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: E SREEDHAR
• Keywords: Condonation of delay
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD SMC BENCH : HYDERABAD (THROUGH VI RTUAL HEARING ) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER ITA NO. 79 /HYD./20 20 ASSESSMENT YEAR: 20 07 - 08 SRI VISWANATHA REDDY POTHAM VS. ITO, WARD 11(5) HYDERABAD H YDERABAD PAN: A HNPP3887G (APPELLANT) (RESPONDENT) FOR ASSESSEE : SH. KIRAN MANOHAR, ADV. FOR REVENUE : SH. E. SREEDHAR, D.R. DATE OF HEARING : 20 / 01 /202 1 DATE OF PRONOUNCEMENT : 22 / 01 /202 1 O R D E R THIS IS ASSESSEES APPEAL FILED AGAINST THE ORDER OF CIT(A) - 5 , HYDERABAD DATED 15.11.2019 RELATING TO A.Y. 20 07 - 08 . THERE WAS A DELAY OF 3 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL, A ND ASSESSEE SUBMITTED APPLICATION FOR CONDONATION OF DELAY STATING THAT THE DELAY WAS DUE TO THE FACT THAT ASSESSEE S MOTHER WAS SERIOUSLY ILL AND HE WAS ATTENDING HIS MOTHER AND H ENCE THE APPEAL WAS FILED WITH A DELAY OF THREE DAYS AND HE PRAYED THAT THE DELAY MAY KINDLY BE CONDONED AS IT WAS UNINTEN TIONAL . AFTER PERUSING REASONS STATED IN THE APPLICATION FOR CONDONATION OF DELAY, I CONDONE THE DELAY AND ADMIT THE APPEAL. 2. AT THE OUTSET, THE LD.AR SUBMITTED BEFORE ME THAT THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL AS IT HAS ALREADY FILED F ORMS I & II UNDER THE VIVAD SE VISHWAS SCHEME, 2020 AND ITS ACCEPTANCE IS AWAITED. THEREFORE, CONSEQUENT TO THE SAME, THE ASSESSEE DESIRES TO WITHDRAW THE APPEAL BEFORE ITA NO. 79 /HYD./20 20 VISWANATHA REDDY POTHAM AY 20 07 - 08 2 THE TRIBUNAL. HENCE IT WAS PLEADED, THAT THE APPEAL OF THE ASSESSEE MAY BE TREATED AS WITHDRAWN. 3. THE LD.DR CONCEDED TO THE REQUEST OF THE LD.A.R. 4. AFTER HEARIN G BOTH THE PARTIES, ACCORDING TO THE REQUEST OF THE ASSESSEE AND ITS LD.AR, I HEREBY ALLOW THE APPEAL OF THE ASSESSEE TO BE WITHDRAWN. I ALSO MAKE IT CLEAR THAT THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL WITHIN THE STIPULATED TIME AS PROVID ED UNDER THE ACT, IN ORDER TO REINSTATE THE APPEAL, IF THE APPLICATION WITH RESPECT TO VIVAD SE VISHWAS SCHEME IS REJECTED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON 22 /01/2021 . SD/ - (P. MADHAVI DEVI) JUDICIAL MEMBER DATED 22ND JANUARY, 2021 GMV COPY OF ORDER FORWARDED TO: 1. SRI VISWANATHA REDDY POTHAM, FLAT NO.A - 1, PLOT NO.76, RAGHAVA APARTMENTS, BHAGYAGAR COLONY, OPP. KPHB, HYDERABAD 500 072 . 2. ITO, WARD 11(5), HYDERABAD . 3. ACIT, RANGE 11 , HYDERABAD 4. CIT( A ) - 5 , HYDERABAD . 5 . PR.CIT - 5 , HYDERABAD 6 D.R. ITAT HYDERABAD 7 . GUARD FILE