NIDUMUSILI VENUGOPAL REDDY, NELLORE.,HYDERABAD vs. DCIT, CIRCLE-1, NELLORE, NELLORE

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ITA 361/HYD/2016Status: DisposedITAT Hyderabad16 July 2021AY 2009-103 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as they had opted for the 'Vivad Se Viswas' scheme and the Revenue had conceded to the request. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2009-10. The assessee wished to withdraw the appeal as they had opted for the 'Vivad Se Viswas' scheme.

What were the issues?

Whether the assessee's appeal can be withdrawn due to opting for the 'Vivad Se Viswas' scheme.

Which sections of the Income-tax Act were involved?

Section 254,Section 250(6)

AI-generated summary — verify with the full judgment below

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

Hearing: 14/07/2021Pronounced: 16/07/2021

This appeal is filed by the assessee against the order of the Ld. CIT(A), Tirupati in appeal No. 313/2014-15/CIT(A)/TPT, 05/02/2016 passed U/s. 143(3) r.w.s 254 and U/s. 250(6) of the Act for the A.Y. 2009-10.

2.

At the outset, Ld.AR submitted before us that the assessee desires to withdraw his appeal as he has opted to avail ‘Vivad Se Viswas’ scheme. He further submitted that the assessee had filed Form No.1 & 2 and Form-3 has been also issued by the Revenue. It was therefore pleaded, that the appeal of the assessee may be allowed to be withdrawn.

3.

The Ld. DR conceded to the request of the Ld.AR.

4.

Having heard both the parties through video conference, We are inclined to allow the appeal of the assessee to be withdrawn yielding to the prayer of the Ld. AR as the assessee has preferred to avail the Vivad- se-Vishwas Scheme by filing Form No.1 & 2 and Form-3 is also issued by the Revenue. The Ld. DR has also conceded to the request of the Ld. AR. Accordingly, We hereby dismiss the appeal of the assessee as withdrawn.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 appeal. It is ordered accordingly.

5.

In the result, appeal filed by the assessee is dismissed as withdrawn.

Pronounced in the open Court on 16th July, 2021.

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