Kommaraju Jaya, Hyd, Hyderabad V. DCIT, Central Circle11(3), Hyd, Hyderabad

ITA 844/HYD/2016

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7314 (ITAT-HYDERABAD)
• Duration Of Justice: 4 year(s) 9 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 08-04-2021
• Assessment Year: 2007-2008
• Appeal Filed On: 06-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANJALA SAHU
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. 844 /H/20 1 6 A SSESSMENT Y EAR : 20 0 7 - 08 KOMMARAJU JAYA, HYDERABAD. PAN A IXPK 2040 F VS. DY. COMMISSIONER OF INCOME - TAX , CENTRAL CIRCLE 2(3), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: S MT. ANJALA SAHU DATE OF HEARING: 2 6 /0 3 /2021 DATE OF PRONOUNCEMENT: 05 / 0 4 /2021 O R D E R PER BENCH: T H IS APPEAL FILED BY THE ASSESSEE FOR AY 20 0 7 - 0 8 I S DIRECTED AGAINST CIT(A) - 12 , HYDERABADS ORDER DATED 29 / 03 /201 6 INVOLVING PROCEEDINGS U/S 143(3) RWS 1 53A OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. 2. NONE APPEARED ON BEHA LF OF THE ASSESSEE AT THE TIME OF HEARING OF THIS APPEAL. HOWEVER, WE PROCEED TO DECIDE THE APPEAL AFTER HEARING THE LD. DR AND CONSIDERING THE FACTS AVAILABLE ON RECORD. ITA NO. 844 / H YD/ 20 1 6 KOMMARAJU JAYA, HYDERABAD . : - 2 - : 3. ON PERUSAL OF RECORD, WE FIND THAT THE ASSESSEE FILED A LETTER DATED 19/02/2021 W HEREIN THE ASSESSEE STATED THAT S HE HAS OPTED TO AVAIL THE BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME - 2020 IN PRESCRIBED FORM NO.1 & 2 AND RECEIVED FORM(S) - 3 IN TUNE THERETO , WHICH IS PLACED ON RECORD AND THEREFORE, REQUESTED THE BENCH TO PERMIT TO WITHDRAW HIS APPEAL. 4 . HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE INCLINED TO DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN SINCE THE ASSESSEE HAS PREFER RED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORM NO.1 & 2 AND RECEIVED FORM(S) - 3 IN TUNE THERETO , WITH A RIDER THAT IT SHALL BE VERY MUCH OPEN FOR THE ASSESSEE TO FILE FOR REVIVAL OF TH IS CASE, IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED TO H ER FOR TECHNICAL REASONS. 5 . IN THE RESULT, ASSESSEES APPEAL IS DISMISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 5 TH APRIL , 2021 . SD/ - SD/ - (S . S . GODARA) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 5 TH APRIL , 20 2 1 . KV ITA NO. 844 / H YD/ 20 1 6 KOMMARAJU JAYA, HYDERABAD . : - 3 - : C OPY TO : 1 SMT. KOMMARAJU JAYA, C/O SHAIK JEELANI BASHA, H.NO. 6 - 3 - 609/79, ANANDNAGAR COLONY, KHAIRATABAD, HYDERABAD 500 004. 2 DC IT, CENTRAL CIRCLE II(3), HYDERABAD. 3 CIT(A) 12 , HYDERABAD 4 PR. CIT (CENTRAL) , HYDERABAD. 5 ITAT, DR, HYDERABAD 6 GUARD FILE.