Mohammadi, Hyderabad v. Income Tax Officer, Ward-14(2), Hyderabad

ITA 717/Hyd/2018 | 2014-2015
Pronouncement Date: 22-03-2021 | Result: Dismissed

Appeal Details

RSA Number 71722514 RSA 2018
Assessee PAN AOZPM5739H
Bench Hyderabad
Appeal Number ITA 717/Hyd/2018
Duration Of Justice 2 year(s) 11 month(s) 4 day(s)
Appellant Mohammadi, Hyderabad
Respondent Income Tax Officer, Ward-14(2), Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 22-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB-A
Tribunal Order Date 22-03-2021
Date Of Final Hearing 17-03-2021
Next Hearing Date 17-03-2021
Last Hearing Date 29-03-2019
First Hearing Date 12-09-2018
Assessment Year 2014-2015
Appeal Filed On 18-04-2018
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. 717/HYD/2018 A.Y. 2014 - 15 SMT. MOHAMMADI HYDERABAD. PAN: AOZPM 5739 H VS. INCOME TAX OFFICER WARD - 14(2) HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI S. RAMA RAO REVENUE BY: SHRI SUNIL KUMAR PANDEY DR DATE OF HEARING: 17 /03/2021 DATE OF PRONOUNCEMENT: 22 /03/2021 ORDER PER A. MOHAN ALANKAMONY A.M: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 6 HYDERABAD IN APPEAL NO. 0282/2016 - 17/A3/CIT(A) - 6 DATED 25/01/2018 PASSED U/S. 143(3) R.W.S 250(6) OF THE ACT FOR THE A.Y. 2014 - 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 DUE TO PAUCITY OF TIME 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 VIVAD SE VISHWAS SCHEME THE REVENUE HAS NO OBJECTION. 4. HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE WE ARE INCLINED TO TREAT THE INSTAN T APPEAL OF THE ASSESSEE AS WITHDRAWN RELYING ON THE DECISION OF THE HONBLE HIGH COURT OF MADRAS IN THE CASE OF DCIT VS.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: - 3. THE LEARNED COUNSEL FOR THE RESPONDENT / ASSESSEE ON INSTRUCTIONS SUBMITTED THAT THE RESPONDENT / ASSESSEE INTENDS TO AVAIL THE BENEFIT OF VIVAD SE VISHWAS SCHEME (VVS SCHEME FOR BREVITY) AND IN THIS REGARD THE ASSESSEE IS TAKING STEPS TO FILE THE APPLICATION / DECLARATION IN FOR M NO.1. . .. 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 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. 8. IN THE LIGHT OF THE ABOVE WE DIRECT THE RESPONDENT / ASSESSEE TO FILE FORM NO.1 ON OR BEFORE 09/11/2020 AND THE COMPETENT AUTHORITY HTTP://WWW.JUDIS.NIC.IN5/6 T.C.A.NO.694 OF 2019. 3 ACCORDINGLY WE HEREBY DISMISS THE INSTANT APPEAL OF THE ASSESSEE FOR THE A.Y. 2014 - 15 AS WITHDRAWN. HOWEVER WE ALSO MAKE IT CLEAR THAT IF THE ASSESSEES CASE IS NOT ACCEPTED IN THE VIVAD - SE - VISHWAS SCHEME BY THE REVENUE FOR WHATSOEVER MAY BE REASON ON A SUBSEQUENT DATE THEN THE ASSESSEE SHALL BE AT LIBERTY TO FILE MISCELLANEOUS PETITION BEFORE THE TRIBUNAL WITHIN THE TIME LIMIT PRESCRIBED UNDER THE ACT TO REINSTATE HER APPEAL. IT I S ORDERED ACCORDINGLY. 5. IN THE RESULT APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE 22 ND MARCH 2021. SD/ - SD/ - ( SMT. P. MADHAVI DEVI ) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD DATED: 22 ND MARCH 2021. OKK COPY TO: - 1) SMT. MOHAMMADI PLOT NO.17 MITHILA NAGAR COLONY ROAD NO.10 BANJARA HILLS HYDERABAD. 2) INCOME TAX OFFICER WARD - 14(2) IT TOWERS AC GUARDS HYDERABAD. 3) THE CIT(A) - 6 HYDERABAD. 4) THE PRINCIPAL COMMISSIONER OF INCOME TAX - 6 HYDERABAD. 5) THE DR ITAT HYDERABAD 6) GUARD FILE