Karim Nawaz Alladin , Hyderabad V. Asst. Commissioner of Income Tax, Circle-14(1), Hyderabad

MA 53/Hyd/2021

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8560 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2007-2008
• Appeal Filed On: 22-07-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) B EFORE SH RI SA TBEER SING H GODA RA, JU DI CIA L MEM BER AND SHR I L AXMI PR AS A D SAHU , AC COUNT ANT MEMBE R M.A. Nos. 51, 52 & 53/Hyd/2021 (in ITA Nos. 2095, 2096 & 2097/H/2018 Assessment Years: 2004-05, 2005-06 & 2007-08) Karim Nawaz Alladin, Hyderabad. PAN – ABQPA5282R Vs. Asst. Commissioner of Income-tax, Circle – 14(1), Hyderabad. (Appellant) (Respondent) Assessee by: Shri K.C. Devdas Revenue by: S/Shri Y.V.S.T. Sai and Srikanth Date of hearing: 24/09/2021 Date of pronouncement: 15/11/2021 O R D E R PER L.P. SAHU, A.M.: These Miscellaneous Applications are filed by the assessee seeking recall of the order of the Tribunal dated 19/03/2021 in ITA Nos. 2095, 2096 & 2097/Hyd/2018 wherein the Tribunal dismissed the appeals of the assessee on the ground that he has availed the benefits of VSVS Scheme. MA Nos. 51 to 53/Hyd/2021 K a r i m N a w a z A l l a d i n , H y d . :- 2 -: 2. In the MAs, inter-alia, the assessee stated that he was not represented by any one before the ITAT and therefore, the question of making any submission on the subject relating to VSVS scheme does not arise. 3. Referring to the above, the ld. AR of the assessee submitted that since the assessee has not availed the benefits of VSVS scheme and he has not filed any forms i.e. 1 & 2 and , therefore, the question of dismissing the appeals of the assessee on the ground that he has availed the benefits of VSVS scheme does not arise and therefore, he requested the order of the Tribunal dated 19/03/2021 may be recalled and the appeals be adjudicated on merits. 4. The ld. DR, on the other hand, invited the Bench attention to the letter dated 29/12/2020, which is filed on record, wherein ITO, Ward – 14(1), Hyderabad addressed to the ITO, O/o CIT-2, ITAT, “B” Bench, Hyderabad, which is placed on record requesting for returning of records of the assessee as the assessee filed the applications under VSVS Scheme. 5. Based on the above letter, the ITAT passed the order dismissing the appeals of the assessee on the ground that the assessee has availed VSVS Scheme. MA Nos. 51 to 53/Hyd/2021 K a r i m N a w a z A l l a d i n , H y d . :- 3 -: 6. When the assessee came in MAs stating that the assessee has not availed VSVS Scheme against the order of the ITAT, the Bench requested the ld. DR to confirm whether the assessee has availed the VSVS Scheme or not. Ld. DR filed a letter dated 29/09/2021 received from ITO, Ward – 14(1), Hyderabad, which is placed on record confirming that the assessee has not opted VSVS Scheme. 7. In view of the above observations, we recall the order dated 19/03/2021 and direct the Registry to fix the appeals for hearing in due course of time for deciding the appeals on merits, by issuing the notice of hearing to the parties. 8. In the result, MAs filed by the assessee are allowed, in above terms. Pronounced in the open court on 15 t h November, 2021. Sd/- Sd/- (S.S GODARA) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated: 15 th November, 2021. kv MA Nos. 51 to 53/Hyd/2021 K a r i m N a w a z A l l a d i n , H y d . :- 4 -: copy to : 1 Karim Nawaz Alladin, 8-2-584, Shangrila, Road No. 9, Banjara hills, Hyderabad. 2 ACIT, Circle – 14(1), IT towers, Masab Tank, Hyderabad. 3 CIT(A) – 6, Hyderabad 4 Pr. CIT – 6, 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