RADHA VELAGAPUDI,HYDERABAD vs. INCOME TAX OFFICER, WARD-6(4), HYDERABAD

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ITA 1067/HYD/2018Status: DisposedITAT Hyderabad25 August 2021AY 2014-153 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The Tribunal dismissed the appeal as withdrawn, allowing the assessee to avail the Vivad-se-Vishwas Scheme. The assessee can seek revival of the appeal if the settlement benefit is denied for technical reasons.

What were the facts?

The assessee opted for the Direct Tax Vivad Se Viswas Scheme-2020 and received Form-3. However, the assessee could not file the necessary forms due to time constraints. The assessee requested to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad-se-Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 144

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 T. Chaitanya Kumar
For Respondent: Shri Rohit Mujumdar
Hearing: 23/08/2021Pronounced: 25/08/2021

PER BENCH: This appeal filed by the assessee for AY 2014-15 is directed against CIT(A) – 6, Hyderabad, order, dated 16/04/2018 involving proceedings u/s 144 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 -: Smt. Radha Velagapudi, Hyderabad . prescribed Form No.1 & 2 and received Form(s)-3 in tune thereto, and the same could not be filed due to paucity of time, 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Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeals of the assessee as withdrawn since the assessee has preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and received Form(s)-3 in tune thereto, with a rider that it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 these cases, 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 25th August, 2021. (S.S. GODARA) ACCOUNTANT MEMBER Hyderabad, Dated: 25th August, 2021. kv

:- 3 -: Smt. Radha Velagapudi, Hyderabad .

copy to : 1 Smt. Radha Velagapudi, Flat No. 109, Vasavi Bhuvana Apartment, Sri Nagar Colony, Hyderabad – 500 073 2 ITO, Ward - 6(4), 6th floor, B Block, IT Towers, AC Guards, Hyderabad. 3 CIT(A) –6, Hyderabad 4 Pr. CIT – 6, Hyderabad 5 ITAT, DR, Hyderabad 6 Guard File.

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