Dy. Commissioner of Income Tax , Circle-1, Nellore V. Gopisetty Satyanarayana, Nellore

MA 5/Hyd/2022

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 1755 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-06-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2010-2011
• Appeal Filed On: 24-01-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER M.A. No.5/HYD/2022 (Arising out of ITA No.652/Hyd/2019) Assessment Year: 2010-11 Dy.Commissioner of Income Tax, Circle-1, Nellore Vs Gopisetty Satyanarayana, Nellore [PAN: AIIPG4150B] (Applicant) (Respondent) Assessee by: Shri K.A.Sai Prasad, AR Revenue by: Shri Rohit Mujumdar, DR Date of hearing: 03-06-2022 Pronouncement on: 03-06-2022 ORDER PER K. NARASIMHA CHARY, JM: Revenue filed this Miscellaneous Application, seeking recall of the order dt.27-08-2021 dismissing the ITA No. 652/Hyd/2019 under the Vivad Se Vishwas Scheme, giving liberty to the parties to seek the revival of the matter, if the settlement benefit under this scheme has not reached the assessee for any technical reasons in quantum additions. M.A. No.5/Hyd/2022 Page 2 of 3 2. Learned DR submits that the assessee did not take the matter under Vivad Se Vishwas Scheme to its logical conclusion by paying the amounts under that scheme and, therefore, the application of the assessee seeking benefit of Vivad Se Vishwas Scheme has failed. Learned AR concedes this fact and submits that inasmuch as the disposal of the appal has not reached its logical conclusion to reach finality, the appeal has to be restored to file. 3. Recording the submissions made on either side, we allow the MA and restore the appeal to the file and direct the Registry to fix the appeal for hearing on 07-07-2022. Since the next date of hearing is announced in open court, there is no need to issue any separate notice. 4. In the result, the MA is allowed. Order pronounced in the open court on this the 3 rd day of June, 2022 Sd/- Sd/- (RAMA KANTA PANDA) (K. NARASIMHA CHARY) ACCOUNTANT MEMBER JUDICIAL MEMBER TNMM Hyderabad, Dated: 03-06-2022 M.A. No.5/Hyd/2022 Page 3 of 3 Copy forwarded to: 1. Dy.Commissioner of Income Tax, Circle-1, Nellore. 2. Gopisetty Satyanarayana, D.No.16-10-3, Muthukur Road, Haranathapuram, Nellore. 3. The CIT(Appeals)-Tirupati. 4. The Pr.CIT-Tirupati. 5. DR, ITAT, Hyderabad 6. GUARD FILE TRUE COPY ASSISTANT REGISTRAR ITAT, HYDERABAD