Vishweshwar Rao Namboori , Warangal v. Income Tax Officer, Ward-5, Warangal

ITA 785/Hyd/2019 | 2014-2015
Pronouncement Date: 25-05-2021 | Result: Dismissed

Appeal Details

RSA Number 78522514 RSA 2019
Assessee PAN ABEPN6200E
Bench Hyderabad
Appeal Number ITA 785/Hyd/2019
Duration Of Justice 2 year(s) 9 day(s)
Appellant Vishweshwar Rao Namboori , Warangal
Respondent Income Tax Officer, Ward-5, Warangal
Appeal Type Income Tax Appeal
Pronouncement Date 25-05-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB-B
Tribunal Order Date 25-05-2021
Last Hearing Date 25-05-2021
First Hearing Date 25-05-2021
Assessment Year 2014-2015
Appeal Filed On 16-05-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA JUDICIAL MEMBER AND LAXMI PRASAD SAHU ACCOUNTANT MEMBER ITA NO. 78 5 /H/201 9 A SSESSMENT Y EAR : 20 1 4 - 15 VISHWESHWAR RAO NAMBOORI WARANGAL. PAN A BEPN 6200E VS. INCOME - TAX OFFICER WARD 5 WARANGAL. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI S. RAMA RAO REVENUE BY: S HRI M. DAYASAGAR DATE OF HEARING: 25 /0 5 /2021 DATE OF PRONOUNCEMENT: 25 / 0 5 /2021 O R D E R PER L.P. SAHU AM : T H IS APPEAL FILED BY THE ASSESSEE FOR AY 20 1 3 - 1 4 IS DIRECTED AGAINST CIT (A) 3 HYDERABADS ORDER DATED 14 / 02 /201 9 INVOLVING PROCEEDINGS U/S 14 3 (3) OF THE INCOME TAX ACT 1961 ; IN SHORT THE ACT. 2. AT THE OUTSET LD. AR SUBMITTED BEFORE US THAT THE ASSESSEE DESIRE S TO AVAIL VIVAD SE VISWAS SCHEME. HE FURTHER ITA NO. 785 /HYD/ 20 1 9 VISHWESHWAR RAO NAMBOORI WARANGAL. : - 2 - : SUBMITTED THAT THE ASSESSEE COULD NOT FILE FORM NO.1 & 2 DUE TO PAUCITY OF TIME HOWEVER HE ASSURED THE BENCH THAT THE FORM NO.1&2 AS WELL AS FORM NO. 3 SHALL BE FILED SHORTLY. 3. THE LD. DR SUBMITTED THAT IF THE ASSESSEE DESIRE S TO AVAIL THE VIVAD SE VISHWAS SCHEME 2020 THE REVENUE HAS NO OBJECTION. 4. HAVING HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCE WE ARE INCLINED TO TREAT THE INSTANT APPEAL OF THE ASSESSEE AS WITHDRAWN RELYING ON THE DECISION OF THE HONBLE HIGH COURT OF MADRAS IN THE CASE OF DCIT VS.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 T O 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 FORM 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 APPLI CATION 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 ITA NO. 785 /HYD/ 20 1 9 VISHWESHWAR RAO NAMBOORI WARANGAL. : - 3 - : RESTORATION THE REGISTRY SHALL PLACE SUCH PETITION BEFORE THE DIVISION BENCH FOR ORDERS. 8. IN THE LIG HT 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. ACCORDINGLY WE HEREBY DISMISS THE INSTANT APPEAL OF THE ASSESSEE AS WITHDRAWN. HOWEVER WE ALSO MAKE IT CLEAR THAT IF THE ASSESSEE S 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 REINST ATE HIS APPEAL. IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT ASSESSEES APPEAL IS DISMISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 25 TH MAY 2021 . SD/ - SD/ - (S . S . GODARA) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD DATED : 25 TH MAY 20 2 1 . KV ITA NO. 785 /HYD/ 20 1 9 VISHWESHWAR RAO NAMBOORI WARANGAL. : - 4 - : C OPY TO : 1 VISHWESHWAR RAO NAMBOORI 11 - 24 - 180 KOTHAWADA SHANTHI NAGAR WARANGAL 506 002 2 IT O WARD 5 STATION ROAD GIRMAJIPET WARANGAL 506 002 3 CIT( A) - 3 HYDERABAD 4 PR. CIT - 3 HYDERABAD. 5 ITAT DR HYDERABAD 6 GUARD FILE.