Ajit Kumar Nutulapaty , Hyderabad v. Income Tax Officer, (International Taxation)-2, Hyderabad

ITA 373/Hyd/2019 | 2013-2014
Pronouncement Date: 17-03-2021 | Result: Dismissed

Appeal Details

RSA Number 37322514 RSA 2019
Assessee PAN AAUPN7355H
Bench Hyderabad
Appeal Number ITA 373/Hyd/2019
Duration Of Justice 1 year(s) 11 month(s) 27 day(s)
Appellant Ajit Kumar Nutulapaty , Hyderabad
Respondent Income Tax Officer, (International Taxation)-2, Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 17-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB-A
Tribunal Order Date 17-03-2021
Last Hearing Date 15-03-2021
First Hearing Date 15-03-2021
Assessment Year 2013-2014
Appeal Filed On 20-03-2019
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SMT. P. MADHAVI DEVI JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER ITA NO. 373/H/2019 AY 2013 - 14 AJIT KUMAR NUTHULAPATY HYDERABAD. PAN: AAUPN 7355 H VS. INCOME TAX OFFICER (INTERNATIONAL TAXATION) - 2 HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI P. MURALI REVENUE BY: SHRI SUNIL KUMAR PANDEY DR DATE OF HEARING: 15/03/2021 DATE OF PRONOUNCEMENT: 17 /03/2021 ORDER PER A. MOHAN ALANKAMONY A.M: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT (A) - 10 HYDERABAD IN APPEAL NO. 0003/CIT(A) - 10/2016 - 17 DATED 17/01/2019 PASSED U/S. 143(3) R.W.S 250(6) OF THE ACT FOR THE AY 2013 - 14. 2. AT THE OUTSET LD.AR SUBMITTED BEFORE US THAT THE ASSESSEE DESIRES TO WITHDRAW HER APPEAL AS THE ASSESSEE HAS OPTED TO AVAIL VIVAD SE VISWAS SCHEME. HE FURTHER SUBMITTED THAT THE ASSESSEE HAD FILED FORM 2 NO. 1 & 2 AND ALSO RECEIVED FORM - 3 FROM THE REVENUE. IT WAS THEREFORE PLEADED THAT THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 3. THE LD. DR CONCEDED TO THE REQUEST OF THE LD.AR. 4. HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE WE ARE INCLINED TO ALLOW THE APPEAL OF THE ASSESSEE TO BE WITHDRAWN YIELDING TO THE PRAYER OF THE LD. AR AS THE ASSESSEE HAS PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORMS NO.1 2 AND ALSO RECEIVED FORM NO.3 FROM THE REVENUE. THE LD. DR HAS ALSO CONCEDED TO THE REQ UEST OF THE LD. AR. ACCORDINGLY WE HEREBY DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. HOWEVER WE ALSO MAKE IT CLEAR THAT IF THE ASSESSEES CASE IS NOT ACCEPTED IN THE VIVAD - SE - VISWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON THEN THE ASSESSEE SHALL BE AT LIBERTY TO FILE A MISCELLANEOUS PETITION BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE THE APPEAL. IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 3 PR ONOUNCED IN THE OPEN COURT ON 17 TH MARCH 2021. SD/ - S D/ - ( SMT. P. MADHAVI DEVI ) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD DATED: 17 TH MARCH 2021. OKK COPY TO: - 1) AJIT KUMAR NUTHULAPATY H.NO.8 - 2 - 350 FLAT NO.201 PHASE - II AK ENCLAVE ROAD NO.3 BANJARA HILLS HYDERABAD. 2) INCOME TAX OFFICER (INTERNATIONAL TAXATION) - 2 HYDERABAD. 3) THE CIT (A) - 10 HYDERABAD. 4) THE CHIEF COMMISSIONER OF INCOME TAX (IT) (SZ) BENGALURU. 5) THE DR ITAT HYDERABAD 6) GUARD FILE