SHAIK KHALIL AHMED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-14(1), HYDERABAD

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ITA 2282/HYD/2018Status: DisposedITAT Hyderabad24 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. The appeal was dismissed as withdrawn, with a liberty to the assessee to seek reinstatement if the Vivad Se Vishwas scheme was not accepted by the Revenue.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). At the time of hearing, the assessee requested to withdraw the appeal as they had opted for the 'Vivad Se Vishwas' scheme.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCH “”, HYDERABAD

Before: SMT. P. MADHAVI DEVI & SHRI A. MOHAN ALANKAMONY

For Appellant: Shri M. Chandramouleswara
For Respondent: Shri Rohit Mujumdar, DR
Hearing: 21/6/2021Pronounced: 24/6/2021

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER Assessment Year: 2010-11 Shaik Khalil Ahmed, Vs. ACIT, Hyderabad. Circle-14(1), PAN: AIRPS 7828 M Hyderabad. (Appellant) (Respondent) Assessee by: Shri M. Chandramouleswara Rao Revenue by: Shri Rohit Mujumdar, DR Date of hearing: 21/6/2021 Date of pronouncement: 24/6/2021 ORDER PER A. MOHAN ALANKAMONY, AM.:

This appeal is filed by the assessee against the order of the Ld. CIT-6, Hyderabad in appeal No. 10258/2018-19/A2 CIT(A)-6, dated 25/09/2018 passed U/s. 143(3) r.w.s 147 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 also received Form-3 from the Revenue. It was therefore pleaded, that the instant appeal of the assessee may be allowed to be withdrawn.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 Forms No.1, 2 and also received Form No.3 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 its appeal. It is ordered accordingly.

5.

In the result, appeal of the assessee is dismissed as withdrawn.

Pronounced in the open Court on the 24th June, 2021.

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