Income Tax Appellate Tribunal - Hyderabad
Sapna Goud Adhikam , Hyderabad vs Asst. Commissioner Of Income Tax, ... on 15 June, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD BENCHES "A" : HYDERABAD
(THROUGH VIDEO CONFERENCE)
BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER
AND
SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER
ITA No. A.Y. Appellant Respondent
Smt.Sapna Goud
641/Hyd/19 2015-16 Adhikam,
Hyderabad
[PAN: ADAPA1398J] ACIT, Circle-9(1),
Hyderabad
Praveen Adhikam,
642/Hyd/19 2015-16 Hyderabad
[PAN: ACOPA7454Q]
For Assessee : Shri T.Chaitanya Kumar, AR
For Revenue : Shri Sunil Kumar Pandey, DR
Date of Hearing : 28-04-2021
Date of Pronouncement : 15-06-2021
ORDER
PER S.S.GODARA, J.M. :
These two assessees' appeals for AY.2015-16 arise from CIT(A)-7, Hyderabad's order(s) both dated 01-03-2019 passed in appeal Nos.0044 & 0045/CIT(A)-7/2018-19, in proceedings u/s. 271(1)(c) of the Income Tax Act, 1961 [in short, 'the Act']; respectively.
2. At the outset, we are informed during the course of hearing from the assessees' side that they have filed for settlement benefit under the 'Direct Tax Vivad Se Viswas :- 2 -:
ITA Nos. 641 & 642/Hyd/2019 Scheme-2020' in prescribed Form No.1 & 2 and Form-3 in tune thereto; also stand issued.
3. The assessees' sole identical plea in these cases is that since the department is yet to finalise the settlement in tune with Form(s)-3 issued under the scheme, these appeals may not be dismissed as withdrawn as on date. We find no merit in assessees' contentions per se. The fact remains that the assessees have already been issued Form-3, no purpose would be served if these cases are kept pending. We therefore order that these appeals be treated as dismissed as withdrawn with a rider that it shall be very much open for the assessees to file for revival of these cases, if the settlement benefit under the scheme is denied to them for technical reasons.
4. These two assessees' appeals are dismissed as withdrawn in above terms.
Order pronounced in the open court on 15 th June, 2021 Sd/- Sd/-
(LAXMI PRASAD SAHU) (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Hyderabad, Dated: 15-06-2021 TNMM :- 3 -:
ITA Nos. 641 & 642/Hyd/2019 Copy to :
1.Smt.Sapna Goud Adhikam, H.No.6-4-279, Plot No.2, Phase-IV, Vanastalipuram, Hyderabad.
2.Shri Praveen Adhikam, H.No.6-4-279, Plot No.2, Phase-IV, Vanastalipuram, Hyderabad.
3.The ACIT, Circle-9(1), Hyderabad.
4.CIT(Appeals)-7, Hyderabad.
5.Pr.CIT-7, Hyderabad.
6.D.R. ITAT, Hyderabad.
7.Guard File.