What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, acknowledging the assessee's decision to avail the Vivad-se-Vishwas Scheme. The assessee can seek revival if the scheme benefit is denied.

The assessee filed an appeal for AY 2015-16 against an order under section 143(3). The assessee subsequently opted for the Direct Tax Vivad Se Viswas Scheme, 2020, and received Form 3.

What were the issues?

Whether an appeal can be withdrawn by the assessee upon opting for the Vivad Se Viswas Scheme.

Neetha Pulasani, Ranga Reddy vs ITO | ITAT Hyderabad 2021

Income Tax Appellate Tribunal, HYDERABAD BENCHES “B”: HYDERABAD

Before: SHRI SATBEER SINGH GODARA & SHRI LAXMI PRASAD SAHU

For Appellant: Shri T. Chaitanya Kumar

For Respondent: Shri Rohit Mujumdar

Hearing: 24/08/2021Pronounced: 25/08/2021

O R D E R PER BENCH: This appeal filed by the assessee for AY 2015-16 is directed against CIT(A)-6, Hyderabad’s order dated 28/03/2019 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ;[ in short “the Act”].

At the outset, the ld. AR submitted that the assessee has opted to avail the benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’ in prescribed Forms 1 and 2, and Form 3 also was issued by the Pr.CIT-6, copy of which is placed on record, and requested the Bench to permit the assessee to withdraw the appeal.

:- 2 -: Smt Neetha Pulasani, RR.Dist.

Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeal of the assessee as withdrawn, since the assessee has preferred to avail the Vivad-se-Vishwas Scheme and also received Form-3 in tune thereto, with a rider that it shall be very much open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 the assessee for technical reasons.

In the result, assessee’s appeal is dismissed in above terms. Pronounced in the open court on 25th August, 2021.

Sd/- Sd/- (S. S. GODARA) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated: 25th August, 2021. *gmv copy to : 1 Smt Neeta Pulasani, Flat no. 102, gowri apartments, Urdu hall lane, Himayatnagar, Hyderabad 500 029, Telangana 2 ITO, Ward14(1), Hyderabad 3 ACIT, Range 14, Hyderabad 4 CIT(A)-6, Hyderabad 5 Pr.CIT-6, Hyderabad 6 ITAT, DR, Hyderabad 7 Guard File.

:- 3 -: Smt Neetha Pulasani, RR.Dist.

S.No. Details Date 1 Draft dictated on 2 Draft placed before author Draft proposed & placed before the 3 Second Member Draft discussed/approved by 4 Second Member Approved Draft comes to the Sr. 5 PS/PS 6 Kept for pronouncement 7 File sent to Bench Clerk Date on which the file goes to Head 8 Clerk 9 Date on which file goes to A.R. 10 Date of Dispatch of order

NEETHA PULASANI,RANGA REDDY vs. INCOME TAX OFFICER, WARD-14(1), HYDERABAD

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