P Ashok Kumar , Tirupati V. Dy. Commissioner of Income Tax , Central Circle, Tirupati

MA 76/Hyd/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3988 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2008-2009
• Appeal Filed On: 28-04-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T. SUNIL GOUTAM

Judgement Text

आयकर अपील य अ धकरण, हैदराबाद पीठ म IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER व.आवे.सं / M.A. No. 76/HYD/2022 (Arising out of ITA No. 94/Hyd/2018) नधा रण वष / Assessment Year: 2008-09 P.Ashok Kumar, Tirupati [PAN: ABZPP5247J] Vs Dy.Commissioner of Income Tax, Central Circle, Tirupati (आवेदक / Applicant) ( यथ / Respondent) नधा रती वारा/Assessee by: Shri S.Rama Rao, AR राज व वारा/Revenue by: Shri T.Sunil Goutam, DR स ु नवाई क तार ख/Date of hearing: 10-06-2022 घोषणा क तार ख/Pronouncement on: 10-06-2022 आदे श / ORDER PER K. NARASIMHA CHARY, JM: Seeking restoration of appeal in ITA No.94/Hyd/2018 for the AY.2008-09 to the file, Shri P.Ashok Kumar, Tirupati filed this Miscellaneous Application on the ground that, learned AR of the assessee, while laboring under mistaken impression, sought the withdrawal of the appeal filed by the assessee in his capacity as an ‘individual’ instead of seeking the withdrawal of the appeal filed by the ‘HUF’. M.A. No.76/Hyd/2022 Page 2 of 3 2. It is submitted that the assessee in his capacity as an individual never intended to opt for Vivad Se Vishwas Scheme or to withdraw the appeal and accordingly, he never filed Forms No.1 & 2 under such scheme. It is only on behalf of HUF, Forms No.1 & 2 were filed for the AY.2006-07 in appeal ITA No.93/Hyd/2018 but the learned AR submitted to the Bench that the assessee in his individual capacity was opting for settlement of the dispute under Vivad Se Vishwas Scheme. 3. Learned DR fairly concedes the facts pleaded on behalf of the assessee and submitted that the assessee in his individual capacity never filed any Forms 1 & 2 under the Vivad Se Vishwas Scheme and the matter has never reached its logical conclusion. It could be seen from the order dt.24-06-2021 passed in this appeal that the assessee shall be at liberty to approach the tribunal for restoration of the appeal, if the application with respect of Vivad Se Vishwas Scheme was rejected. In this matter, inasmuch as no such request was made, the rejection thereof does not arise. In view of this admitted factual position, we are of the considered opinion that it is a fit case to restore the appeal in ITA No.94/Hyd/2018 to file and post the same for hearing. Registry is directed to fix the appeal for hearing in regular course. 4. In the result, the MA is allowed. Order pronounced in the open court on this the 10 th day of June, 2022 Sd/- Sd/- (RAMA KANTA PANDA) (K. NARASIMHA CHARY) ACCOUNTANT MEMBER JUDICIAL MEMBER TNMM Hyderabad, Dated: 10-06-2022 M.A. No.76/Hyd/2022 Page 3 of 3 Copy forwarded to: 1. Shri P.Ashok Kumar, Door No.18-2-107, Ashok Nagar, Tirupati, A.P. 2. Dy.Commissioner of Income Tax, Central Circle, Tirupati. 3. The CIT(Appeals)-3, Visakhapatnam. 4. The Pr.CIT(Central)-Visakhapatnam. 5. DR, ITAT, Hyderabad 6. GUARD FILE TRUE COPY ASSISTANT REGISTRAR ITAT, HYDERABAD