Preeti Biyani, Nizamabad V. Income Tax Officer, Ward-1, Nizamabad

ITA 93/Hyd/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0875 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2014-2015
• Appeal Filed On: 25-01-2019
• 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 SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT A NO . 93 /H/201 9 ASSESSMENT YEAR: 201 4 - 15 PREETI BIYANI, NIZAMABAD PAN AMFPP 4625 H VS. INCOME - TAX O F FICER, WARD 1 , NIZAMABAD (APPELLANT S ) (RESPONDENT) ASSESSEE BY : SHRI SASHANK DUNDU FOR SHRI K.A. SAI PRASAD REVENUE BY : SHRI ROHIT MUJUMDAR DATE OF HEARING: 08 /0 2 /2021 DATE OF PRONOUNCEMENT: 24 / 0 2 /2021 O R D E R PER BENCH: TH IS ASSESSEE S APPEAL FOR AY 20 14 - 15 IS DIRECTED AGAINST THE C I T(A) - 5 , HYDERABAD S ORDER , DATED 17 /1 2 /2018 PASSED IN CASE NO. 0439/2016 - 17/CIT(A) - 5 INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. I TA NO. 93 /HYD/1 9 PREETI BIYANI, HYD. : - 2 - : 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE REQUES TED THE BENCH FOR PERMISSION TO WITHDRAW ASSESSEE S APPEAL AS THE ASSESSEE HA S OPTED TO AVAIL DIRECT TAX VIVAD SE VISWAS SCHEME - 2020 AND HAD FILED FORM NO. 1 & 2 AND IS AWAITING TO RECEIVE FORM 3 FROM THE REVENUE. 3. HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE INCLINED TO DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN SINCE THE ASSESSEE HA S PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORM NO.1 & 2 AND IS AWAITING TO RECEIVE FORM - 3 FROM THE REVENUE. ACCORDINGLY, WE HEREBY DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. HOWEVER, WE ALSO MAKE IT CLEAR THAT, IF THE ASSESSEE S CASE IS E NOT ACCEPTED IN THE VIVAD - SE - VISWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON, THEN ASSESSEE SHALL BE AT LIBERTY TO FILE MISCELLANEOUS PETITION S BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTAT E HER APPEAL. I TA NO. 93 /HYD/1 9 PREETI BIYANI, HYD. : - 3 - : 4 . IN THE RESULT, ASSESSEE S APPEAL IS DISMISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 24 TH FEBRUARY , 2021 . SD/ - SD/ - ( S.S. GODARA ) (LAXMI PRASAD SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 24 TH FEBRUARY , 20 2 1 . K V C OPY TO : 1 PREETI BIYANI, C/O CH. PARTHASARATHY & CO., 1 - 1 - 298/2/B/3, 1 ST FLOOR, SOWBHAGYA AVENUE, STREET 1, ASHOK NAGAR, HYDERABAD 500 020 2 ITO, WARD 1, SUBHASH NAGAR, NIZAMABAD 3 C I T(A) - 5 , HYDERABAD 4 PR. CIT - 5 , HYDERABAD 5 ITAT, DR, HYDERABAD. 6 GUARD FILE. I TA NO. 93 /HYD/1 9 PREETI BIYANI, HYD. : - 4 - : S.NO. DETAILS DATE 1 DRAFT DICTATED ON 2 DRAFT PLACED BEFORE AUTHOR 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 5 APPROVED DRAFT COMES TO THE SR. PS/PS 6 KEPT FOR PRONOUNCEMENT 7 FILE SENT TO BENCH CLERK 8 DATE ON WHICH THE FILE GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER