VIDYADHAR AGARWAL HUF,HYDERABAD vs. INCOME TAX OFFICER, WARD-8(2), HYDERABAD

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ITA 910/HYD/2019Status: DisposedITAT Hyderabad06 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 allowed the assessees' request to withdraw their appeals. The assessees were granted liberty to approach the Tribunal for reinstatement if their Vivad Se Viswas applications were rejected.

What were the facts?

The assessees filed appeals before the Income Tax Appellate Tribunal for Assessment Year 2015-16. They subsequently opted for the Direct Tax Vivad Se Viswas Scheme, 2020, and received Form 3.

What were the issues?

The primary issue was the assessees' request to withdraw their pending appeals before the Tribunal due to their participation in the Vivad Se Viswas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD ‘ A ‘ BENCH, HYDERABAD.

Before: SMT. P. MADHAVI DEVI & SHRI A. MOHAN ALANKAMONY

O R D E R Per Smt. P. Madhavi Devi, J.M. : These three appeals are filed by the respective assessees arising out of the common order of Commissioner of Income Tax (Appeals)-12, Hyderabad for the Assessment Year 2015-16.

2.

At the outset, the ld. Authorized representative of the respective assessees submitted that the assessees do not want to pursue the appeals as they have already filed forms I & II under the ‘Direct Tax Vivad Se Viswas Scheme, 2020’ and same, the assesses desires to withdraw the appeals before the Tribunal. Hence it was pleaded, that the appeals of the assessees may be treated as withdrawn.

3.

The ld. DR conceded to the request of the Ld. ARs.

4.

After hearing both the parties, according to the request of the assessees and their Ld. AR, we hereby allow the appeals of the assessees to be withdrawn. We also make it clear that the assessees shall be at liberty to approach the Tribunal within the stipulated time as provided under the Act, in order to reinstate the appeals, if their applications with respect to Vivad Se Vishwas Scheme are rejected.

7.

In the result, appeals of assessees are dismissed as withdrawn. Order pronounced in the open court on 6th Aug., 2021.

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