Lakshmi Shankar Gumudavelli , Hyderabad V. Income Tax Officer, Ward-17(4) , Hyderabad

MA 59/Hyd/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4344 (ITAT-HYDERABAD)
• Duration Of Justice: 8 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 16-08-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T. SUNIL GOUTAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC” : HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER M.A.Nos.59 & 60/Hyd./2021 Arising out of ITA.Nos.144 & 148/Hyd./2020 Assessment Years 2014-15 & 2016-17 Smt. Lakshmi Shankar Gumudavelli, 8-2- 293/174/12-1, Srivilash Road, No.14, Banjara Hills, Hyderabad – 034 PAN AAPPG6517R vs., The Income Tax Officer, Ward-17(4) Hyderabad. (Applicant) (Respondent) For Assessee : Shri P. Murali Mohan Rao, CA For Revenue : Shri T. Sunil Goutam, Sr. AR Date of Hearing : 13.05.2022 Date of Pronouncement : 13.05.2022 ORDER The assessee through the above Miscellaneous Applications [“ M.A.” ] has requested the Tribunal to recall the order dated 05.03.2021 passed by it in dismissing the appeals of the assessee as ‘ withdrawn’ on the ground that the assessee has opted for Vivad Se Vishwas Scheme, 2020. 2 M.A.Nos.59 & 60/Hyd./2021 Smt. Lakshmi Shankar Gumudavelli, Hyderabad. 2. Learned Counsel for the Assessee drew the attention of the Bench to the contents of the M.A.No.59/Hyd./2021 which read as under : “1. The Hon'ble Tribunal vide order dated 05.03.2021 was pleased to dismiss the appeal of the appellant along with others as withdrawn under Vivad Se Vishwas Scheme. The Hon'ble Tribunal while dismissing the appeal as withdrawn vide para 4 of its order has given liberty to the assessee to reinstate the appeal, if the application with respect to Vivad Se Vishwas Scheme is rejected. 2. It is submitted that the declaration in Form 1 & 2 filed by the applicant under Vivad Se Vishwas Scheme was rejected by the Designated Authority on dt.30.04.2021. The reasons given by the Designated Authority for rejecting is that 'no appeal is pending as on specified date i.e., 31.01.2020. Therefore, as per section 2 of DTVSV Act r.w. Circular No.21/2020, dt.04.12.2020, the assessee is not an eligible declarant 3 M.A.Nos.59 & 60/Hyd./2021 Smt. Lakshmi Shankar Gumudavelli, Hyderabad. and hence, the application filed under DTVSV is hereby rejected. 3. It is submitted that, as the declaration filed by the applicant under Vivad Se Vishwas Scheme..is rejected, the applicant requests the Hon'ble Tribunal to kindly restore the appeal bearing ITA No.144/Hyd/2020 for the AY. 2014-15. In view of the above, it is prayed that the Hon'ble Tribunal may kindly recall order dated 05.03.2021 passed in ITA.No.144/Hyd/2020 for the W14-15 in its entirety and adjudicate the same afresh on merits and s such other order as the Hon'ble Tribunal deems fit and proper in the interest of justice.” 2.1. Identical contentions has been raised by the assessee in other M.A.No.60/Hyd./2021. The Learned Counsel for the Assessee referring to the contents of the M.A. submitted that the same is self-explanatory and requested the Bench to recall the order of the Tribunal dated 05.03.2021 and to hear the appeal on merit. 4 M.A.Nos.59 & 60/Hyd./2021 Smt. Lakshmi Shankar Gumudavelli, Hyderabad. 3. The Learned D.R. on the other hand has opposed the M.A. filed by the assessee. 4. I have heard the rival arguments made by both the sides and perused the record. I find the Tribunal dismissed the appeal filed by the assessee on the ground that assessee has opted for VIVAD SE VISHWAS SCHEME 2020 and, therefore, the appeals of the assessee were treated as ‘withdrawn’ vide order dated 05.03.2021. Further the Tribunal at Para-4 of the Order has observed as under : “ 4. After hearing both the parties, according to the request of the assessee and its Ld. ARs, we hereby allow the appeals of the assessee to be withdrawn. We also make it clear that the assessee shall be at liberty to approach the Tribunal within the stipulated time as provided under the Act, in order to reinstate the appeals, if their applications with respect to Vivad Se Vishwas Scheme are rejected.” 4.1. Since the Revenue in the instant case has dismissed the declaration filed by the assessee under Vivad 5 M.A.Nos.59 & 60/Hyd./2021 Smt. Lakshmi Shankar Gumudavelli, Hyderabad. Se Vishwas Scheme 2020, therefore, in view of the order of the Tribunal dated 05.03.2021 giving liberty to the assessee to approach the Tribunal for restoration of the appeals, I accept the request of the assessee for restoration of the appeals as prayed for in the M.A. Accordingly, both the M.As filed by the assessee are allowed and the Registry is directed to fix the appeals for hearing on 19.05.2022. Since the date is announced in the open Court, no separate noticed of hearing shall be sent to which both the parties agreed. Accordingly, the M.As of the assessee are allowed. 5. In the result, M.As of the assessee are allowed. Sd/- (R.K. PANDA) ACCOUNTANT MEMBER Hyderabad, Dated 13 th May, 2022 VBP/- Copy to 1. Smt. Lakshmi Shankar Gumudavelli, 8-2-293/174/12-1, Srivilash Road, No.14, Banjara Hills, Hyderabad – 034 2. The Income Tax Officer, Ward-17(4), Hyderabad. 3. The Ld. CIT(A), Hyderabad. 4. The CIT concerned 5. The DR, ITAT, Hyderabad “SMC” Bench, Hyderabad. 6. Guard File. //By Order// Asst. Registrar, ITAT, Hyderabad Benches Hyderabad.