MAHESH KUMAR KHETAN,ADILABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, NIZAMBAD

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ITA 2391/HYD/2018Status: DisposedITAT Hyderabad23 July 2021AY 2014-153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessees had opted for the Vivad-se-Vishwas Scheme and received the relevant forms. Therefore, the appeals were dismissed as withdrawn.

What were the facts?

The assessees filed appeals for AY 2014-15 against orders passed under section 143(3). At the time of hearing, the assessees' counsel submitted that they had opted for the Direct Tax Vivad Se Viswas Scheme, 2020.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn due to the assessees opting for the Vivad-se-Vishwas Scheme.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 BENCHES “A”: HYDERABAD

Before: SHRI SATBEER SINGH GODARA & LAXMI PRASAD SAHU

For Appellant: Shri T.S. Ajay
For Respondent: Shri YVST Sai
Hearing: 23/07/2021Pronounced: 23/07/2021

O R D E R PER BENCH: These appeals filed by the assessees’ for AY 2014-15 are directed against CIT(A) – 5, Hyderabad’s separate orders, dated 12/12/2018 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ; in short “the Act”.

:- 2 -: to 2393/Hyd/2018 Mahesh Kumar Khetan and others, Adilabad. . 2 At the outset, the ld. counsel for the assessee submitted that the assessees’ have opted to avail the benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’ in prescribed Form No.1 & 2 and received Form(s)-3 in tune thereto, which are placed on record, and, therefore, requested the Bench to permit to withdraw this appeal of the assessee.

4.

Having regard to the facts and circumstances of the case, we are inclined to dismiss the appeals of the assessees’ as withdrawn since the assessees’ have preferred to avail the Vivad-se-Vishwas Scheme by filing Form No.1 & 2 and received Form(s)-3 in tune thereto, with a rider that it shall be very much open for the assessees to file for revival of these cases, if the settlement benefit under the scheme is denied to them for technical reasons.

5.

In the result, assessees’ appeals are dismissed in above terms. A copy of this common order be placed in the respective case files. Pronounced in the open court on 27th July, 2021.

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