Rajender Kumar Agarwal, Sec'bad, Hyderabad V. DCIT, Central Circle-4, Hyd, Hyderabad

ITA 958/HYD/2016

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6752 (ITAT-HYDERABAD)
• Duration Of Justice: 4 year(s) 9 month(s) 12 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: 05-04-2021
• Assessment Year: 2010-2011
• Appeal Filed On: 24-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SMT. P. MADHAVI DEVI , JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. 958 /H/20 1 6 A SSESSMENT Y EAR : 20 1 0 - 1 1 RAJEND E R KUMAR AGARWAL, SECUNDERABAD. PAN A BGPA 4131R VS. DY. COMMISSIONER OF INCOME - TAX, CENTRAL CIRCLE 4, HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: S MT. S. SANDHYA REVENUE BY: S HRI SUNIL KUMAR PANDEY DATE OF HEARING: 2 6 /0 3 /2021 DATE OF PRONOUNCEMENT: 05 / 0 4 /2021 O R D E R PER L.P. SAHU, A.M. : T H IS APPEAL FILED BY THE ASSESSEE FOR AY 20 1 0 - 1 1 I S DIRECTED AGAINST CIT(A) - 12 , HYDERABADS ORDER DATED 1 6 / 03 /201 6 INVOLVING PROCEEDINGS U/S 143(3) RWS 153A OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THAT THE ASSESSEE 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 ITA NO. 958 /H YD/ 20 1 6 RAJENDER KUMAR AGARWAL , SECBAD. : - 2 - : TUNE THERETO , WHICH IS PLACED ON RECORD AND THEREFORE, REQUESTED THE BENCH TO PERMIT TO WITHDRAW THIS APPEAL OF THE ASSESSEE. 3. HAVING REGARD TO THE FACTS A ND CIRCUMSTANCES OF THE CASE, WE ARE INCLINED TO DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN SINCE THE ASSESSEE HAS PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORM NO.1 & 2 AND RECEIVED FORM(S) - 3 IN TUNE THERETO , WITH A RIDER THAT IT SHAL L 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 IM FOR TECHNICAL REASONS. 4 . IN THE RESULT, ASSESSEES APPEAL IS DISMISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 5 TH APRIL , 2021 . SD/ - SD/ - ( P. MADHAVI DEVI ) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 6 TH APRIL , 20 2 1 . KV ITA NO. 958 /H YD/ 20 1 6 RAJENDER KUMAR AGARWAL , SECBAD. : - 3 - : C OPY TO : 1 RAJENDER KUMAR AGARWAL , C/O SRI S. RAMA RAO, ADVOCATE, FLAT NO. 102, SHRIYAS ELEGANCE, 3 - 6 - 643, STREET NO. 9, HIMAYATNAGAR, HYDERABAD 500 029. 2 DC IT, CENTRAL CIRCLE 4(PRESENTLY CENTRAL CIRCLE 2 (2), TILAK ROAD , HYDERABAD . 3 CIT(A) 12 , HYDERABAD 4 PR. CIT (CENTRAL) , HYDERABAD. 5 ITAT, DR, HYDERABAD 6 GUARD FILE.