ALINAR MEDICAL SERVICES PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(2), HYDERABAD

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ITA 514/HYD/2019Status: DisposedITAT Hyderabad29 June 2021AY 2010-113 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 request to withdraw the appeal. This was based on the assessee's participation in the Vivad Se Viswas scheme and the Revenue's concession.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2010-11. The assessee had opted to avail the 'Vivad Se Viswas' scheme.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeal due to opting for the Vivad Se Viswas scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 250(6)

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Ravi Bharadwaj
For Respondent: Shri A.P. Babu, DR
Hearing: 01/07/2021Pronounced: 05/07/2021

This appeal is filed by the assessee against the order of the ld. CIT (A)-8, Hyderabad in appeal No. 10210 & 10212/CIT(A)-8/Hyd/2016-17, dated 25/01/2019 passed U/s. 143(3) r.w.s 147 and U/s. 250(6) of the Act for the AY: 2010-11.

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 It was therefore pleaded, that the appeal of the assessee may be allowed to be withdrawn.

3.

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

4.

Having heard both the sides through video conference, We are inclined to allow the appeal of the assessee to be withdrawn yielding to the prayer of the Ld.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 Accordingly, We hereby dismiss the appeal of the assessee as withdrawn.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.

5.

In the result, appeal of the assessee is dismissed as withdrawn.

Pronounced in the open Court on the 05th July, 2021.

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