SANTHOSH KARWA,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), HYDERABAD

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ITA 175/HYD/2019Status: DisposedITAT Hyderabad23 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The Tribunal ordered the assessees' appeals to be withdrawn. The assessees were granted liberty to revive the appeals if their Vivad Se Vishwas applications were rejected on technical grounds.

What were the facts?

The assessees' appeals for AY 2015-16 were listed for hearing. None appeared on behalf of the assessees. The Department Representative stated that the assessees had received Form 3 of the Vivad Se Vishwas Scheme and did not wish to pursue the appeals.

What were the issues?

The primary issue was the withdrawal of appeals due to the assessees 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 ‘ B ‘ BENCH, HYDERABAD.

Before: SHRI S.S. GODARA & SHRI L. P. SAHU

O R D E R Per Bench : These four appeals by assessees for Asst. Year 2015-16 arise from the Commissioner of Income Tax (Appeals)-11, Hyderabad’s orders all dt.30.10.2018 passed in case Nos.408/2017-18/CIT(A)-11/2018- 19/Hyd, 405/ 2017-18/ CIT(A)-11/ 2018-19/ Hyd, Case called twice. None appeared at assessee's behest. Case files perused.

2.

At the outset, the ld. department representative submitted that all the assessees have received Form 3 of VSVS and do not want to pursue the appeals under the ‘Direct Tax Vivad Se Viswas Scheme, 2020’.

3.

After hearing learned department representative, we hereby order the assessees appeals to be withdrawn. We also make it clear that they shall be at liberty to approach this tribunal to revive the instant appeals if their foregoing applications with respect to Vivad Se Vishwas Scheme are rejected on technical ground.

Order pronounced in the open court on 23rd August, 2021.

Sd/- Sd/- (L.P. SAHU) (S.S. GODARA) Accountant Member Judicial Member Hyderabad, Dt.23.08.2021. * Reddy gp Copy to :

1. 1. i) Shri Santhosh Karwa, 4-2-74, Tower Road, Karimnagar-505001 ii) Shri Arjun Karwa, 4-2-74, Tower Road, Karimnagar-505001 iii) Shri Manju Karwa, 4-2-74, Tower Road, Karimnagar-505001 iv) Shri Bhagwan Das Karwa, 4-2-74, Tower Road, Karimnagar-505001 2. DCIT, Central Circle 1(2), Hyderabad.

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