Late Achini Nagesh L/r Achini Padma, Hyderabad V. Income Tax Officer, Ward-5(1), Hyderabad

ITA 871/Hyd/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8120 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 17-03-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 07-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. 871 /H/201 8 A SSESSMENT Y EAR : 201 4 - 15 LATE ACHINI NAGESH L/R ACHINI PADMA, HYDERABAD. PAN AESPA 9220 N VS. INCOME - TAX OFFICER, WARD 5 ( 1 ), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: SHRI ROHIT MUJUMDAR DATE OF HEARING: 1 7 /0 3 /2021 DATE OF PRONOUNCEMENT: 19 /0 3 /2021 O R D E R PER BENCH: T H IS APPEAL FILED BY THE ASSESSEE FOR AY 20 1 4 - 15 IS DIRECTED AGAINST CIT(A) - 4 , HYDERABADS ORDER DATED 2 6 /0 2 /201 8 INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. 2. AT THE OUTSET, THE LEARNED DR BROUGHT TO OUR NOTICE A LETTER DATED 18/12/2020, WHICH IS AVAILABLE ON RECORD, ITA NO. 871 /HYD/ 20 1 8 ACHINI PADMA, L/R ACHINI NAGESH : - 2 - : ADDRESSED TO OFFICE OF THE CIT(DR), B - BENCH, ITAT, HYDERABAD BY THE ITO, WARD 5(1), HYD, WHER EIN HE HAS REQUESTED TO RETURN THE FILES OF THE ASSESSEE AS THE ASSESSEE FILED AN APPLICATION UNDER VSVS. 3. ON 18 TH MARCH, 2021, THE LD. AR E - MAILED A LETTER TO THE REGISTRY OF ITAT WHEREIN IT WAS STATED THAT DUE TO SUDDEN MEDICAL EMERGENCY HE COULD NOT ATTEND HEARING OF THE CASE ON 17/03/2021 TO INFORM THAT THAT THE ASSESSEE HAD OPTED FOR VSVS IN DECEMBER, 2020 AND TO THIS EFFECT ENCLOSED F ORM 1 & 2 FILED BEFORE THE DEPARTMENT. 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 HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE INCLINED TO DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN SINCE THE ASSESSEE HAS PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORM N O.1 & 2 AND AWAITING TO RECEIVE FORM - 3 FROM THE REVENUE )AS PE R THE ASSESSING OFFICER S REPORT) . ACCORDINGLY, WE HEREBY DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. HOWEVER, WE ALSO MAKE IT CLEAR THAT, IF THE ASSESSEE'S CASE IS NOT ACCEPTED IN THE VIVAD - SE - VISWAS SCHEME BY THE REVENUE FOR WH ATSOEVER MAY BE THE REASON, THEN ASSESSEE SHALL BE AT LIBERTY TO FILE ITA NO. 871 /HYD/ 20 1 8 ACHINI PADMA, L/R ACHINI NAGESH : - 3 - : MISCELLANEOUS PETITION S BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTAT E HIS APPE AL . 4 . THE ASSESSEES APPEAL IS DISMISSED AS WITHDRAWN IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 19 TH MARCH , 2021 . SD/ - SD/ - (SATBEER SINGH GODARA) (LAXMI PRASAD SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 19 TH MARCH , 20 2 1 . KV C OPY TO : 1 ACHINI PADMA, L/R ACHINI NAGESH, 4 - 5 - 562 TO 572, BADI CHOWDI, SULTAN BAZAR, HYDERABAD 500 0 27 2 ITO, WARD 5 ( 1 ), , HYDERABAD 3 CIT(A) 4 , HYDERABAD 4 PR. CIT 4 , HYDERABAD. 5 ITAT, DR, HYDERABAD 6 GUARD FILE.