MURALI NARAYAN RATHI,HYDERABAD vs. INCOME TAX OFFICER, WARD-5(1), HYDERABAD

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ITA 1067/HYD/2019Status: DisposedITAT Hyderabad24 August 2021AY 2015-163 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The tribunal dismissed the appeal as withdrawn, allowing the assessee to withdraw it due to opting for the Vivad-se-Vishwas Scheme. The assessee can seek revival if the scheme benefit is denied.

What were the facts?

The assessee filed an appeal for AY 2015-16. The assessee later opted for the Direct Tax Vivad Se Viswas Scheme-2020 and received Form-3.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Viswas Scheme.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 “A”: HYDERABAD

Before: SHRI SATBEER SINGH GODARA & SHRI LAXMI PRASAD SAHU

For Appellant: Shri K.C. Dev Das
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 2015-16 is directed against CIT(A)-4, Hyderabad’s order dated 23/04/2019 involving proceedings u/s 143(3) 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 Viswas Scheme-2020’ in prescribed Forms 1 and 2, and Form 3 also was issued by the Pr.CIT-4, copy of which is placed on :- 2 -: Sri Murali Narayan Rathi, Hyderabad 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Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeal of the assessee as withdrawn, since the assessee has preferred to avail the Vivad-se-Vishwas Scheme and also received Form-3 in tune thereto, with a rider that it shall be very much open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.

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