Kamineni Builders,Hyderabad, Hyderabad V. Assistant Commissioner of Income Tax Circle -7(1) ,Hyderabad, Hyderabad

MA 55/Hyd/2021

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7814 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2013-2014
• Appeal Filed On: 29-07-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T. SUNIL GOUTAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER M.A. No.55/HYD/2021 (Arising out of ITA No.129/Hyd/2021) Assessment Year: 2013-14 M/s.Kamineni Builders, HYDERABAD [PAN: AAHFK9996L] Vs Assistant Commissioner of Income Tax, Circle-7(1), HYDERABAD (Appellant) (Respondent) For Assessee : Shri Yeshwanth Kumar, AR For Revenue : Shri T.Sunil Goutam, DR Date of Hearing : 23-11-2021 Date of Pronouncement : 24-11-2021 O R D E R PER A.MOHAN ALANKAMONY, A.M. : This Miscellaneous Application is filed by the assessee pursuant to the order of the Tribunal dated 22-03-2021 in ITA No.129/Hyd/2021 wherein the appeal of assessee was dismissed as it had opted to avail the benefit of ‘Vivad Se Vishwas Scheme’. 2. In this Miscellaneous Application, the assessee has filed written submission stating that the declaration filed by the petitioner under the Direct Tax Vivad Se Vishwas Act, 2020 has been rejected by the designated authority and the MA No. 55/Hyd/2021 :- 2 -: petitioner most humbly prays for reinstation of the appeal in ITA No.129/Hyd/2021 for the AY.2013-14 for hearing the appeal on merits. 3. Before us, the Ld.AR now submits that subsequent to the rejection of the petition under Vivad Se Vishwas Scheme, 2020, the assessee filed this Miscellaneous Application before the Tribunal as well as a writ petition before the Hon'ble High Court, wherein relief was granted to the assessee by the Hon’ble High Court. Therefore, the Ld.AR now requested before us that the assessee may be permitted to withdraw the Miscellaneous Application filed by the assessee since the relief was already granted by the Hon’ble High Court. 4. Ld.DR did not express any objection for the same. 5. After hearing both the parties through video conference and carefully perusing the material on record, in view of the request of the assessee, we hereby dismiss the Miscellaneous Application filed by the assessee as ‘withdrawn’. 6. In the result, the Miscellaneous Application filed by the assessee is dismissed. Order pronounced in the open court on 24 th November, 2021 Sd/- Sd/- (S.S.GODARA) (A. MOHAN ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated: 24-11-2021 TNMM MA No. 55/Hyd/2021 :- 3 -: Copy to : 1.M/s.Kamineni Builders, 10-3-316/A, Masab Tank, Hyderabad. 2.The Assistant Commissioner of Income Tax, Circle-7(1), Hyderabad. 3. The CIT(Appeals)-9, Hyderabad. 4. The Pr.CIT-3, Hyderabad. 5. D.R. ITAT, Hyderabad. 6. Guard File.