ASHA KEDIA,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(1), HYDERABAD

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ITA 406/HYD/2020Status: DisposedITAT Hyderabad24 June 2021AY 2014-152 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 assessees' request to withdraw their appeals. The assessees were granted liberty to approach the Tribunal for reinstatement if their 'Vivad se Vishwas' application was rejected.

What were the facts?

The assessees filed appeals before the ITAT for AY 2014-15. They subsequently filed applications under the 'Vivad se Vishwas' scheme and wished to withdraw their appeals pending before the Tribunal.

What were the issues?

Whether the assessees could withdraw their appeals before the ITAT due to opting for the 'Vivad se Vishwas' scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘ B ‘ 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.Y 2014-15 against the order of the CIT (A)-11, Hyderabad, dated 28.12.2017 & 31.01.2020 respectively.

2.

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 Hence it was pleaded, that the appeals of the assessees may be treated as withdrawn.

3.

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

ITA 406 and 407 of 2020 Asha and Jaya Kedia & others Hyderabad

4.

After hearing both the parties, according to the request of the assessees and its Ld. AR, we hereby allow the appeals of the assessees to be withdrawn. We also make it clear that the assessees 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In the result, appeal of assessee is dismissed as withdrawn.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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