Late Smt.Shakuntala Agarwal Legal Heir by Rakesh Agarwal, , Hyderabad V. Income Tax Officer, Ward-8(2), Hyderabad

ITA 908/Hyd/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7950 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 28-07-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 29-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y.V.S.T. SAI
• Section: 143(3); 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 908 /HYD/2019 AY: 20 15 - 16 LATE SHAKUNTALA AGARWAL, LEGAL HEIR BY RAKESH AGARWAL, HYDERABAD. PAN: ADLPB 1566 E VS. INCOME TAX OFFICER, WARD - 8(2), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: SHRI Y.V.S.T. SAI, CIT - DR DATE OF HEARING: 2 8 /0 7 /2021 DATE OF PRONOUNCEMENT: 29 /07/2021 ORDER PER A. MOHAN ALANKAMONY, A.M: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD . CIT (A) - 12, HYDERABAD IN APPEAL NOS.10087 /2018 - 19, DATED 05/03/2019 PASSED U/S. 143(3) R.W.S 250(6) OF THE ACT FOR THE AY: 2015 - 16 . 2. AT THE TIME OF HEARING NONE APPEARED BEFORE US ON BEHALF OF THE ASSESSEE. FROM THE RECORD, IT APPEARS THAT THE ASSESSEE DESIRES TO WITHDRAW THE INSTANT APPEAL AS THE ASSESSEE HA S OPTED TO AVAIL VIVAD SE VISWAS SCHEME. IT WAS FURTHER NOTICED THAT THE ASSESSEE HAD FILED 2 FORM NO.1 & 2 AND FORM - 3 WAS ALSO ISSUED BY THE REVENUE. THEREFORE, WE ARE OF THE VIEW THAT TH E APPEAL OF THE ASSESSEE SHOULD BE TREATED AS WITHDRAWN. 3. THE LD. DR STATED THAT IF THE ASSESSEE DESIRES TO OPT VIVAD - SE - VISHWAS SCHEME, THE DEPARTMENT HAS NO OBJECTION. 4. HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE INCLINED TO ALLOW THE APPEAL OF THE ASSESSEE TO BE WITHDRAWN SINCE THE ASSESSEE HAS PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORMS NO.1, 2 AND FORM - 3 WAS ALSO ISSUED BY THE REVENUE. THE LD. DR HAS ALSO NOT OBJECTED TO THE ASSESSEE S DECISION OF OPTING VIVAD - SE - VISHWAS SCHEME. ACCORDINGLY, WE HEREBY DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN.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 - VISHWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON, TH EN THE ASSESSEE SHALL BE AT LIBERTY TO FILE MISCELLANEOUS PETITION BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THE PRESENT APPEAL. IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITH DRAWN. PRONOUNCED IN THE OPEN COURT ON THE 29 TH JULY, 2021. SD/ - SD/ - ( P. MADHAVI DEVI ) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER 3 HYDERABAD, DATED: 29 TH JULY, 2021. OKK COPY TO: - 1) LATE SHAKUNTALA AGARWAL, LEGAL HEIR BY SHRI RAKESH AGARWAL, H.NO.21 - 6 - 316, HIGH COURT ROAD, CHANDRA CHOWK, GHANSI BAZAR, JHOOLA, HYDERABAD. 2) INCOME TAX OFFICER, WARD - 8(2), 6 TH FLOOR, SIGNATURE TOWERS, KONDAPUR, HYDERABAD. 3) THE CIT (A) - 12, HYDERABAD. 4) THE PR. CIT - 2, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE