RAVULA DASARATHA RAMAIAH GOWD, NELLORE vs. INCOME TAX OFFICER, WARD-2, NELLORE

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ITA 303/HYD/2020Status: DisposedITAT Hyderabad23 November 2021AY 2009-103 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 allowed the assessee's request to withdraw the appeal. The assessee was granted liberty to approach the Tribunal to reinstate the appeal if the Vivad Se Vishwas application is rejected.

What were the facts?

The assessee filed an appeal for AY 2009-10. The assessee had already filed forms under the Direct Tax Vivad Se Vishwas Scheme, 2020 and received Form 3 from the department.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to participation in the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

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. Godara

For Appellant: Shri E. Phalguna Kumar
For Respondent: Shri Sunil Goutam
Hearing: 22.11.2021Pronounced: 23.11.2021

O R D E R Per S.S. Godara, J.M. This assessee’s appeal for A.Y 2009-10 arises from the Commissioner of Income Tax (Appeal), Tirupati’s order dated 21.02.2020, in case No.ITBA/APL/S/250/2019-20/1025560702(1) involving proceedings under section 147 r.w.s. 144 of Income Tax Act, 1961 (in short, “the Act”).

Heard both parties. Case file perused.

2.

At the outset, the ld. authorized representative of the assessees submitted that the assessees does not want to pursue the appeal as he has already filed forms I & II under the ‘Direct Tax Vivad Se Viswas Scheme, 2020’ and received Form 3 from the department. Assessee also filed Form 4 and was awaiting for Form 5. Therefore, consequent to the same, the assessees desires to withdraw the appeal before the Tribunal. Hence it was pleaded, that the appeal of the assessee may be treated as withdrawn.

3.

The ld. DR conceded to the request of the Ld. AR.

4.

After hearing both the parties, according to the request of the assessee and their Ld. AR, we hereby allow the appeal of the assessees to be withdrawn.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 his application with respect to Vivad Se Vishwas Scheme is rejected.

5.

This appeal is dismissed as withdrawn in above terms.

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