Ajay Agarwal , Hyderabad v. Dy. Commissioner of Income Tax , Circle-11(1), Hyderabad

ITA 701/Hyd/2019 | 2009-2010
Pronouncement Date: 15-03-2021 | Result: Dismissed

Appeal Details

RSA Number 70122514 RSA 2019
Assessee PAN AEBPA3397K
Bench Hyderabad
Appeal Number ITA 701/Hyd/2019
Duration Of Justice 1 year(s) 10 month(s) 7 day(s)
Appellant Ajay Agarwal , Hyderabad
Respondent Dy. Commissioner of Income Tax , Circle-11(1), Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 15-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB-A
Tribunal Order Date 15-02-2021
Date Of Final Hearing 09-03-2021
Next Hearing Date 09-03-2021
Last Hearing Date 10-10-2019
First Hearing Date 14-12-2020
Assessment Year 2009-2010
Appeal Filed On 08-05-2019
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH SMC HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER ITA NO. 701/HYD/2019 A.Y. 2009 - 10 AJAY AGARWAL HYDERABAD. PAN: AEBPA 3397 K VS. DCIT CIRCLE - 11(1) HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SMT. S. SANDHYA REVENUE BY: SHRI SANJEEV BHAGAT DR DATE OF HEARING: 09/03/2021 DATE OF PRONOUNCEMENT: 15 /03/2021 ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 1 HYDERABAD IN APPEAL NO.0258/2016 - 17/ACIT CIRCLE - 11(1) HYD/CIT(A) - 1/HYD/2018 - 19 DATED 5/2/2019 PASSED U/S. 143(3) R.W.S 147 OF THE ACT FOR THE A.Y. 2009 - 10. 2. AT THE OUTSET LD. AR SUBMITTED BEFO RE ME THAT THE ASSESSEE DESIRES TO AVAIL VIVAD SE VISWAS SCHEME. SH E FURTHER SUBMITTED THAT THE ASSESSEE COULD NOT FILE FORM NO.1 & 2 DUE TO PAUCITY OF TIME HOWEVER SHE ASSURED THE BENCH THAT THE FORM NO.1&2 SHALL BE FILED SHORTLY. 2 3. THE LD. DR SUBMITTED THAT IF THE ASSESSEE DESIRE S TO AVAIL THE VIVAD SE VISHWAS SCHEME THE REVENUE HAS NO OBJECTION. 4. HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE I AM INCLINED TO TREAT THE APPEAL OF THE ASSESSEE AS WITHDRAWN RELYING ON THE DECISION OF THE HONBLE HIGH COURT OF MADRAS IN THE CASE OF DCIT VS.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 DE CISION 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 CON DONATION OF DELAY 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 I HEREBY DISMISS THE APP EAL OF THE ASSESSEE 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 ASSESSEE S CASE IS NOT ACCEPTED IN THE VIVAD - SE - VISHWAS SCHEM E BY THE REVENUE FOR WHATSOEVER MAY BE THE REASON. IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. 3 PRONOUNCED IN THE OPEN COURT ON THE 15 TH MARCH 2021. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD DATED: 15 TH MARCH 2021. OKK COPY TO: - 1) SHRI AJAY AGARWAL PLOT NO. 341/1A ROAD NO. 23A JUBILEE HILLS HYDERABAD. 2) DY. COMMISSIONER OF INCOME TAX CIRCLE - 11(1) SIGNATURE TOWERS KONDAPUR HYDERABAD. 3) THE CIT (A) - 1 HYDERABAD. 4) THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1 HYDERABAD. 5) THE DR ITAT HYDERABAD 6) GUARD FILE