LATE SATYABHAMA BAI AGARWAL, REP BY L/R SRI LAKSHMI NARAYAN AGARWAL,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-10(1), HYDERABAD

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ITA 1609/HYD/2018Status: DisposedITAT Hyderabad24 August 2021AY 2012-134 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as the assessee chose to settle the dispute under the Vivad se Vishwas Scheme. The appeal was dismissed as withdrawn with a rider to revive if the settlement benefit is denied.

What were the facts?

The assessee filed an appeal for AY 2012-13. The assessee opted to avail the benefit under the Direct Tax Vivad se Vishwas Scheme-2020 and received Form-3.

What were the issues?

Whether the appeal can be withdrawn by the assessee upon opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA & SHRI LAXMI PRASAD SAHU

For Appellant: Shri S. Rama Rao
For Respondent: Shri A. Venkata Rao
Hearing: 18/08/2021Pronounced: 24/08/2021

O R D E R PER LAXMI PRASAD SAHU, A.M.: This appeal filed by the assessee for AY 2012-13 is directed against CIT(A)-6, Hyderabad’s order dated 03/04/2018 involving proceedings u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961 ;[ in short “the Act”].

2.

At the outset, the ld. AR submitted that the assessee has opted to avail the benefit under the ‘Direct Tax Vivad Se :- 2 -: (Late Satyabhama Bai Agarwal) Represented by L/R Sri Lakshmi Narayan Agarwal, Hyderabad AY 2012-13 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.

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Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeal of the assessee as withdrawn, since the assessee has preferred to avail the Vivad-se-Vishwas Scheme and also received Form-3 in tune thereto, with a rider that it shall be very much open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

4.

In the result, assessee’s appeal is dismissed in above terms. Pronounced in the open court on 24th August, 2021.

Sd/- Sd/- (S. S. GODARA) (L.P. SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated: 24th August, 2021. *gmv copy to : 1 [Late Satyabhama Bai Agarwal] Represented by L/R Sri Lakshmi Narayan Agarwal, 8-2-316/F, Road no.14, Banjara Hills, Hyderabad 500 34 2 ACIT, Circle 10(1), , Hyderabad 3 ACIT, Range 10, Hyderabad 4 CIT(A)-6, Hyderabad 5 Pr.CIT-6, Hyderabad 6 ITAT, DR, Hyderabad 7 Guard File.

:- 3 -: (Late Satyabhama Bai Agarwal) Represented by L/R Sri Lakshmi Narayan Agarwal, Hyderabad AY 2012-13 S.No. Details Date 1 Draft dictated on 2 Draft placed before author Draft proposed & placed before 3 the 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 8 Head Clerk 9 Date on which file goes to A.R. 10 Date of Dispatch of order :- 4 -: (Late Satyabhama Bai Agarwal) Represented by L/R Sri Lakshmi Narayan Agarwal, Hyderabad AY 2012-13

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