Ajay Kumar Choudhary , Hyderabad V. Income Tax Officer, Ward-11(2) , Hyderabad

ITA 96/Hyd/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7325 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2014-2015
• Appeal Filed On: 27-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• 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. 96 /H/20 20 A SSESSMENT Y EAR : 20 14 - 15 AJAY KUMAR CHOUDHARY, HYDERABAD. PAN A BVPC 8067F VS. INCOME - TAX OFFICER, WARD 11(2), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE 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 BENCH: T H IS APPEAL FILED BY THE ASSESSEE FOR AY 20 02 - 03 I S DIRECTED AGAINST CIT(A) - 1 , HYDERABADS ORDER DATED 28 / 11 /201 9 INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THIS APPEAL. HOWEVER, WE PROCEED TO DECIDE THE APPEAL AFTER HEARING THE LD. DR AND FACTS AVAILABLE ON RECORD. ITA NO. 96 H YD/ 20 20 SHRI AJAY KUMAR CHOUDHARY , HYDERABAD . : - 2 - : 3. ON PERUSAL OF RECORD, WE FIND THAT THE ASSESSEE FILED A LETTER DATED 27/02/2021 WHICH WAS RECEIVED BY THE REGISTRY ON 04/03/20201 WHEREIN THE ASSESSEE STATED 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 TUNE THERETO , WHICH IS PLACED ON RECORD AND THEREFORE, REQUESTED THE BENCH TO PERMIT TO WITHDRAW HIS APPEAL . 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 HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE INCLINED TO DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN SINCE THE ASSESSEE HAS PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORM NO.1 & 2 AND RECEIVED FORM(S) - 3 IN TUNE THERETO , WITH A RIDER THAT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 SHALL BE VERY MUCH OPEN FOR THE ASSESSEE TO FILE FOR REVIVAL OF TH IS CAS E, IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED TO HIM 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/ - (S . S . GODARA) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 5 TH APRIL , 20 2 1 . KV ITA NO. 96 H YD/ 20 20 SHRI AJAY KUMAR CHOUDHARY , HYDERABAD . : - 3 - : C OPY TO : 1 SHRI AJAY KUMAR CHOUDHARY, VILLA NO. 208, SA PALM MEADOWS, KOMPALLY, HYDERABAD - 14 2 IT O , WARD 1 1 ( 2 ), HYDERABAD . 3 CIT(A) 1 , HYDERABAD 4 PR. CIT 5, HYDERABAD. 5 ITAT, DR, HYDERABAD 6 GUARD FILE. 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