What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal, acknowledging their decision to avail the Vivad Se Vishwas scheme. The appeal was dismissed as withdrawn.

The assessee filed an appeal before the ITAT. During the proceedings, the assessee expressed a desire to withdraw the appeal as they had opted for the 'Vivad Se Vishwas' scheme.

What were the issues?

Whether the assessee can withdraw their appeal before the ITAT to avail the Vivad Se Vishwas scheme.

Chennarapu Ashok Kumar… vs DCIT | ITAT Hyderabad 2021

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

For Appellant: Shri Mohd. Afzal

For Respondent: Shri Rohit Mujumdar, DR

Hearing: 23/06/2021Pronounced: 16/07/2021

PER A. MOHAN ALANKAMONY, A.M:

This appeal is filed by the assessee against the order of the Ld. CIT (A)-4, Hyderabad in appeal No. 10239/18-19/DCIT, Cir-5(1), Hyd/CIT(A)-4/Hyd/19-20, dated 30/08/2019 passed U/s. 143(3) r.w.s 250(6) of the Act for the AY 2016-17. 2. At the outset, Ld.AR submitted before us that the assessee desires to withdraw his appeal as the assessee has opted to avail ‘Vivad Se Viswas’ scheme. He further submitted that the assessee had filed Form

No.1 & 2 and Form-3 was also received from the Revenue. It was therefore pleaded, that the appeal of the assessee may be allowed to be withdrawn.

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

Having heard both the sides through video conference, We are inclined to allow the appeal of the assessee to be withdrawn yielding to the prayer of the Ld.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 Forms No.1, 2 and Form No.3 was also received from 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 Accordingly, We hereby dismiss the appeal of the assessee as withdrawn.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-Viswas scheme by the Revenue for whatsoever may be the reason, then the assessee shall be at liberty to file a Miscellaneous Petition before the Tribunal within the time limit prescribed under the Act to reinstate the appeal. It is ordered accordingly.

In the result, appeal of the assessee is dismissed as withdrawn.

Pronounced in the open Court on the 16th July, 2021. (P. MADHAVI DEVI) ACCOUNTANT MEMBER

Hyderabad, Dated: 16th July, 2021. OKK

Copy to:- 1) Chennarapu Ashok Kumar, C/o. Mohd Afzal, Advocate, 402, Sherson’s Residency, 11-5-465, Criminal Court Road, Red Hills, Hyderabad – 04. 2) DCIT, Circle-5(1), IT Towers, Hyderabad. 3) The CIT (A)-4, Hyderabad. 4) The Pr. CIT-4, Hyderabad. 5) The DR, ITAT, Hyderabad 6) Guard File

CHENNARAPU ASHOK KUMAR,RAJENDRANAGAR vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD

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