Income Tax Appellate Tribunal - Hyderabad
Cherukuri Ratna Kumari, Hyderabad vs Income Tax Officer, Ward-12(1), ... on 25 August, 2021
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. 1849/Hyd/2017
Assessment Year: 2010-11
Cherukuri Ratna Kumari, Vs. Income-tax Officer,
Hyderabad. Ward - 12(1),
Hyderabad.
PAN - AAJPC 7186Q
Vs.
(Appellant) (Respondent)
Assessee by: Shri Kiran Manohar for
Shri S. Rama Rao
Revenue by: Shri Rohit Mujumdar
Date of hearing: 23/08/2021
Date of pronouncement: 25/08/2021
ORDER
PER BENCH:
This appeal filed by the assessee for AY 2013-14 is directed against CIT(A) - 10, Hyderabad's, order dated 30/06/2017 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ; in short "the Act".
2. At the outset, the ld. counsel for the assessee submitted that the assessee has opted to avail the benefit under the 'Direct Tax Vivad Se Viswas Scheme-2020' in :- 2 -: ITA No. 1849/Hyd/2017 Cherukuri Ratna Kumar i , Hyderabad .
prescribed Form No.1 & 2 and received Form(s)-3 in tune thereto, which are available on record, and therefore, requested the Bench to permit to withdraw this appeal of the assessee.
3. Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeal of the assessee as withdrawn since the assessee has preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and received Form(s)-3 in tune thereto, with a rider that it shall be very much open for the assessee to file for revival of this case, if the settlement benefit under the scheme is denied to her for technical reasons.
4. In the result, assessee's appeal is dismissed in above terms.
Pronounced in the open court on 25 th August, 2021.
Sd/- Sd/-
(S.S. GODARA) (L.P. SAHU)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Hyderabad, Dated: 25 th August, 2021.
kv
:- 3 -: ITA No. 1849/Hyd/2017
Cherukuri Ratna Kumar i , Hyderabad .
copy to :
1 Cherukuri Ratna Kumari, No. 203, Jasmin Block, Nectar Garden, Madhapur, Hyderabad. 2 ITO, Ward - 12(1), Income-tax Towers, AC Guards, Hyderabad.
3 CIT(A) - 1, Hyderabad.
4 Pr. CIT - 1, Hyderabad 5 ITAT, DR, Hyderabad 6 Guard File.