NARESH REDDY SINGIREDDY,HYDERABAD vs. INCOME TAX OFFICER, WARD-15(1), HYDERABAD

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ITA 1516/HYD/2019Status: DisposedITAT Hyderabad27 August 2021AY 2013-143 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 permitted the assessee to withdraw the appeal as the assessee had availed the benefit under the Vivad-se-Vishwas Scheme. The assessee can seek revival of the appeal if the scheme benefit is denied.

What were the facts?

The assessee filed an appeal for AY 2013-14 against an order passed under section 143(3). The assessee subsequently opted for the Direct Tax Vivad Se Viswas Scheme, 2020.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Viswas Scheme.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 BENCHES “B”: HYDERABAD

Before: SHRI SATBEER SINGH GODARA & LAXMI PRASAD SAHU

For Appellant: Shri Kiran Manohar
For Respondent: Shri Rohit Mujumdar
Hearing: 26/08/2021Pronounced: 27/08/2021

O R D E R PER L.P. SAHU, A.M.: This appeal filed by the assessee for AY 2013-14 is directed against CIT(A) - 7, Hyderabad’s, order dated 31/07/2019 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 -: Naresh Reddy Singireddy, 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Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeal of the assessee as withdrawn since the assessee has preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and received Form(s)-3 in tune thereto, with a rider that it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 him for technical reasons.

4.

In the result, assessee’s appeal is dismissed in above terms. Pronounced in the open court on 27th August, 2021.

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