MURAHARI RAO PALADUGU,HYDERABAD vs. THE INCOME TAX OFFICER(INTERNATIONAL TAXATION)-II, HYDERABAD, HYDERABAD

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ITA 741/HYD/2020Status: DisposedITAT Hyderabad29 November 2021AY 2012-133 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that the assessee had opted for the Vivad Se Viswas Scheme and treated the appeal as withdrawn. The assessee was granted liberty to approach the tribunal to reinstate the appeal if the scheme application was rejected.

What were the facts?

The assessee's appeal for AY 2012-13 was listed for hearing. The assessee did not appear, but the Department Representative informed the tribunal that the assessee had opted for the 'Direct Tax Vivad Se Viswas Scheme, 2020'.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD ‘ A ‘ BENCH, HYDERABAD.

Before: SHRI A. MOHAN ALANKAMONY & SHRI S.S. GODARAShri Murahari Rao

O R D E R Per Shri S.S. Godara, J.M. : This assessee’s appeal for Asst. Year 2012-13 arises from the Commissioner of Income Tax (Appeals)-10, Hyderabad’s order dt.11.11.2020 passed in case No. ITBA/ APL / S / 250 / 2020-21 / 1028570517(1) in proceedings under Section 143(3) of Income Tax Act, 1961 (‘the Act’).

Case called twice. None appeared at the assessee's behest. Heard learned department representative. Case file perused.

2.

At the outset, the ld. department representative submitted during the course of hearing that the assessee has already opted for ‘Direct Tax Vivad Se Viswas Scheme, 2020’ and issued Form 3 from the department. Therefore, consequent to the same, the appeal of the assessee may be treated as withdrawn.

3.

After hearing the learned department representative, the appeal of the assessee to be withdrawn. We also make it clear that the assessee shall be at liberty to approach the Tribunal within the stipulated time as provided under the Act, in order to reinstate the appeal, if the application with respect to Vivad Se Vishwas Scheme are rejected.

4.

In the result, appeal of assessee is dismissed as withdrawn. Order pronounced in the open court on 29th Nov., 2021. Sd/- Sd/- (A.MOHAN ALANKAMONY) (S.S. GODARA) Accountant Member Judicial Member Hyderabad, Dt.29.11.2021. * Reddy gp Copy to :

1. 1. Shri Murahari Rao Paladugu, Sy. No.39, Villa No.97, Meenakshi Bamboos, Gachibowli, Hyderabad-500 003 2. ITO, International Taxation-II, Hyderabad.

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