SUNIL KUMAR MUTHYALA,SECUNDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-10(1), HYDERABAD

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ITA 1691/HYD/2019Status: DisposedITAT Hyderabad24 June 2021AY 2013-142 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 appeals. The assessee was granted liberty to approach the Tribunal for reinstatement if the Vivad se Vishwas application was rejected.

What were the facts?

The assessee wished to withdraw appeals filed before the ITAT for assessment years 2012-13 and 2013-14. This was because the assessee had opted for the "Vivad se Vishwas" scheme and was awaiting its acceptance.

What were the issues?

The primary issue was the assessee's request to withdraw pending appeals due to opting for the Vivad se Vishwas scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘ A ‘ Bench, Hyderabad

Before: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

Hearing: 24/06/2021Pronounced: 24/06/2021

Both are assessee’s appeals for the A.Ys 2012-13 & 2013-14 against the order of the CIT (A)-6, Hyderabad, dated 18.7.2019.

2.

At the outset, the Ld. AR submitted before us that the assessee does not want to pursue the appeals as it has already filed forms I & II under the “vivad se vishwas” scheme and its acceptance is awaited. Therefore, consequent to the same, the assessee desires to withdraw the appeals before the Tribunal. Hence it was pleaded, that the appeals of the assessee may be treated as withdrawn.

3.

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

4.

After hearing both the parties, according to the request of the assessee and its Ld. AR, we hereby allow the appeals of the assessee to be withdrawn. We also make it clear that the assessee shall be at liberty to approach the Tribunal within the stipulated time as provided under the Act, in order to reinstate the appeals, if the application with respect to Vivad se Vishwas scheme is rejected.

5.

In the result, appeal of assessee is dismissed as withdrawn. Order pronounced in the Open Court on 24th June, 2021.

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