NSS Software & System Private Limited, Andhra Pradesh v. Income Tax Officer , ward-16(2), Hyderabad

ITA 2111/Hyd/2017 | 2014-2015
Pronouncement Date: 08-03-2021 | Result: Dismissed

Appeal Details

RSA Number 211122514 RSA 2017
Assessee PAN AADCN6766E
Bench Hyderabad
Appeal Number ITA 2111/Hyd/2017
Duration Of Justice 3 year(s) 2 month(s) 26 day(s)
Appellant NSS Software & System Private Limited, Andhra Pradesh
Respondent Income Tax Officer , ward-16(2), Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 08-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB-B
Tribunal Order Date 08-03-2021
Date Of Final Hearing 03-03-2021
Next Hearing Date 03-03-2021
Last Hearing Date 19-03-2019
First Hearing Date 03-11-2020
Assessment Year 2014-2015
Appeal Filed On 12-12-2017
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SMT. P. MADHAVI DEVI JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER ITA NO.2111/HYD/2017 A.Y. 2014 - 15 NSS SOFTWARE & SYSTEMS PRIVATE LIMITED KADAPA ANDHRA PRADESH. PAN: AADCN 6766 E VS. INCOME TAX OFFICER WARD - 16(2) HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SMT. S. SANDHYA REVENUE BY: SHRI ROHIT MUJUMDAR DATE OF HEARING: 03/03/2021 DATE OF PRONOUNCEMENT: 0 8 /03/2021 ORDER PER A. MOHAN ALANKAMONY A.M: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 4 HYDERABAD IN APPEAL NO. 0374/16 - 17/ITO WD - 16(2)/CIT(A) - 4/HYD/17 - 18 DATED 25/09/2017 PASSED U/S. 143(3) AND U/S. 250(6) OF THE ACT FOR THE A.Y. 201 4 - 15. 2. AT THE OUTSET LD.AR SUBMITTED BEFORE US THAT THE ASSESSEE DESIRES TO AVAIL VIVAD SE VISWAS SCHEME. HE FURTHER SUBMITTED THAT THE 2 ASSESSEE COULD NOT FILE FORM NO.1 & 2 TILL DATE AS TH E CHARTERED ACCOUNTANT WAS UNAVAILABLE HOWEVER HE ASSURED THE BENCH THAT T HE FORM NO.1&2 SHALL BE FILED SHORTLY . 3. THE LD. DR SUBMITTED THAT IF THE ASSESSEE DESIRES TO AVAIL THE SCHEME THE REVENUE HAS NO OBJECTION . 4. HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE WE ARE INCLINED TO TREAT THE APPEAL OF THE ASSESSEE AS WITHDRAWN RELYING ON THE DECISION OF THE HON BLE HIG H COURT OF MADRAS IN THE CASE OF DCIT VS. M/S. KEYARAM HOTELS P. LTD IN T.C.A. NO. 694 OF 2019 DATED 13/10/2020 WHEREIN IT WAS HELD AS UNDER: 7. AS OBSERVED THE ASSESSEE IS GIVEN LIBERTY TO RESTORE THIS APPEAL IN THE EVENT THE ULTIMATE DECISION TO BE TAKEN ON THE DECLARATION TO BE FILED BY THE ASSESSEE UNDER SECTION 4 OF THE SAID ACT IS NOT IN FAVOUR OF THE ASSESSEE. IF SUCH A PRAYER IS MADE THE REGISTRY SHALL ENTERTAIN THE PRAYER WITHOUT INSISTING UPON ANY APPLICATION TO BE FILED FOR CONDONATION OF D ELAY IN RESTORATION OF THE APPEAL AND ON SUCH REQUEST MADE BY THE ASSESSEE BY FILING A MISCELLANEOUS PETITION FOR RESTORATION THE REGISTRY SHALL PLACE SUCH PETITION BEFORE THE DIVISION BENCH FOR ORDERS. ACCORDINGLY WE HEREBY DISMISS THE APPEAL OF THE A SSESSEE AS WITHDRAWN GRANTING LIBERTY TO THE ASSESSEE TO FILE MISCELLANEOUS PETITION BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THE APPEAL IF THE ASSESSEES CASE IS NOT ACCEPTED IN THE VIVAD - SE - VISHWAS SCHEME BY THE REV ENUE FOR WHATSOEVER MAY BE THE REASON . IT IS ORDERED ACCORDINGLY. 3 5. IN THE RESULT APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE 08 TH OF MARCH 2021. SD/ - SD/ - (SMT. P. MADHAVI DEVI) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD DATED: 0 8 TH MARCH 2021. OKK COPY TO: - 1) SMT. K. SRIDEVI 10 - 5/1 PREM VIJAY NAGAR COLONY MALKAJGIRI HYDERABAD - 500 047. 2) INCOME TAX OFFICER WARD - 15(1) HYDERABAD. 3) THE CIT(A) - 7 HYDERABAD . 4) THE PR. CIT - 7 HYDERABAD. 5) THE DR ITAT HYDERABAD 6) GUARD FILE