LATE SMT.SHAKUNTALA AGARWAL LEGAL HEIR BY RAKESH AGARWAL,HYDERABAD vs. INCOME TAX OFFICER, WARD-8(2), HYDERABAD

PDF · subscribers
ITA 908/HYD/2019Status: DisposedITAT Hyderabad29 July 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The Tribunal allowed the assessee's appeal to be withdrawn as the assessee had opted for the 'Vivad Se Viswas' scheme. The Revenue did not object to this decision.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). At the time of hearing, the assessee did not appear, indicating a desire to withdraw the appeal. The assessee had opted to avail the 'Vivad Se Viswas' scheme.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the 'Vivad Se Viswas' scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCH “A”, HYDERABAD

For Respondent: Shri Y.V.S.T. Sai, CIT-DR
Hearing: 28/07/2021Pronounced: 29/07/2021

This appeal is filed by the assessee against the order of the Ld. CIT (A)-12, Hyderabad in appeal Nos.10087/2018-19, dated 05/03/2019 passed U/s. 143(3) r.w.s 250(6) of the Act for the AY: 2015- 16.

2.

At the time of hearing none appeared before us on behalf of the assessee. From the record, it appears that the assessee desires to withdraw the instant appeal as the assessee has opted to avail ‘Vivad Se Viswas’ scheme. It was further noticed that the assessee had filed Form No.1 & 2 and Form-3 was also issued by the Revenue. Therefore, we are of the view that the appeal of the assessee should be treated as withdrawn.

3.

The Ld. DR stated that if the assessee desires to opt Vivad-se- Vishwas Scheme, the Department has no objection.

4.

Having regard to the facts and circumstances of the case, we are inclined to allow the appeal of the assessee to be withdrawn since the assessee has preferred to avail the Vivad-se-Vishwas Scheme by filing Forms No.1, 2 and Form-3 was also issued by the Revenue. The Ld. DR has also not objected to the assessee’s decision of opting Vivad-se- Vishwas Scheme. Accordingly, we hereby dismiss the appeal of the assessee as withdrawn. However, we also make it clear that, if the assessee’s case is not accepted in the Vivad-Se-Vishwas scheme by the Revenue for whatsoever may be the reason, then the assessee shall be at liberty to file Miscellaneous Petition before the Tribunal within the time limit prescribed under the Act to reinstate the present appeal. It is ordered accordingly.

5.

In the result, appeal of the assessee is dismissed as withdrawn.

Recent GST High Court judgments

Search GST case law →