CHERUKURI RATNA KUMARI,HYDERABAD vs. INCOME TAX OFFICER, WARD-12(1), HYDERABAD

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ITA 1849/HYD/2017Status: DisposedITAT Hyderabad25 August 2021AY 2010-113 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 to withdraw the appeal as the assessee had opted for the Vivad-se-Vishwas Scheme. However, the assessee can seek revival if the settlement benefit is denied for technical reasons.

What were the facts?

The assessee opted to avail the benefit under the 'Direct Tax Vivad Se Viswas Scheme-2020' and received the necessary forms. Consequently, the assessee requested to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad-se-Vishwas Scheme.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 Shri S. Rama Rao
For Respondent: Shri Rohit Mujumdar
Hearing: 23/08/2021Pronounced: 25/08/2021

O R D E R 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 -: Cherukuri Ratna Kumari, 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Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeal of the assessee as withdrawn since the assessee has preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and received Form(s)-3 in tune thereto, with a rider that it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 25th August, 2021.

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